2401.20.60.40 - Other 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 77.2¢/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 2401.20.60.40, encompasses "Other" unmanufactured tobacco that has been threshed or similarly processed and is derived from cigar leaf. Threshing and similar processing involve separating the leaf lamina from the midrib and often further preparing the leaf for use in cigar production. This category specifically addresses cigar leaf tobacco that doesn't fit into more granular sub-classifications within the threshed cigar leaf tobacco segment.
Distinguishing this category from its sibling, 2401.20.60.20 (Connecticut shade), is crucial. While both are threshed cigar leaf, "Connecticut shade" refers to a specific type of cigar leaf tobacco known for its delicate texture and cultivation under shade. This classification, "Other," serves as a residual category for threshed cigar leaf tobacco that does not meet the specific criteria of Connecticut shade or other potential sub-classifications if they were to exist at this level. It captures variations in cigar leaf processing or origin that fall outside the explicitly defined categories.
As this is a leaf node within the HTS database, there are no further subcategories to introduce. Therefore, classification under 2401.20.60.40 relies on a thorough understanding of what constitutes "other" threshed cigar leaf tobacco, particularly when compared to explicitly named varieties like Connecticut shade, ensuring accurate import and export declarations.