2401.20.60 - From cigar leaf

This HTS category, 2401.20.60, specifically covers unmanufactured tobacco that has been threshed or similarly processed, and is derived from cigar leaf. Threshing or similar processing involves the physical separation of leaf lamina from the midrib and stem, or other methods to break down the leaf structure for improved handling and quality in the subsequent manufacturing of cigars. This classification focuses on the raw material after these initial processing steps have been applied to tobacco intended for cigar production.

At this level of the tariff schedule, the "From cigar leaf" descriptor is crucial for differentiating this category from other threshed or similarly processed tobacco. The sibling category, often denoted by "Other," would encompass threshed or similarly processed tobacco not specifically intended for cigar production, such as that for cigarette or pipe tobacco. Therefore, the end-use or the inherent characteristics of the tobacco leaf type (i.e., its suitability for cigar wrapper, binder, or filler) are key to making the correct classification distinction.

The subcategories under 2401.20.60 further refine the classification based on specific types or origins of the threshed cigar leaf. For instance, "Connecticut shade" refers to tobacco grown under shade conditions, which is highly prized for cigar wrapper leaf due to its thinness and elasticity. The "Other" subcategory would then capture remaining types of threshed cigar leaf that do not fall into specifically named categories, allowing for a comprehensive classification of all threshed cigar leaf tobacco.