2401.20.83.40 - Dark-air cured Kentucky and Tennessee

This HTS classification, 2401.20.83.40, specifically pertains to unmanufactured tobacco that has been threshed or similarly processed, and is not intended for use in the manufacture of cigarettes. The defining characteristic of this category is its curing method. "Dark-air cured Kentucky and Tennessee" refers to tobacco leaves that have undergone a slow drying process in well-ventilated barns without the direct application of artificial heat. This method imparts a distinct color, aroma, and flavor profile to the tobacco, which is typically darker and possesses a more robust, often earthy, taste compared to air-cured or flue-cured varieties.

It is crucial to differentiate this classification from its sibling categories. For instance, the "Flue-cured" (2401.20.83.10) variety is cured using artificial heat in enclosed barns, resulting in a lighter color and sweeter taste. Similarly, "Burley" (2401.20.83.20) and "Maryland" (2401.20.83.30) tobaccos, while also air-cured, are distinct types with their own unique characteristics and geographical origins. "Fire-cured Kentucky and Tennessee" (2401.20.83.35) and "Virginia fire-cured" (2401.20.83.50) are cured using slow-burning wood fires, which imbues them with a smoky aroma and flavor profile not found in dark-air cured tobacco. The "Other" categories at this level would encompass any threshed or similarly processed unmanufactured tobacco not meeting the specific descriptions of the preceding subheadings.

As this is a leaf node, there are no further subcategories to explore under 2401.20.83.40. Therefore, the classification is finalized once the tobacco meets the criteria of being unmanufactured, partly or wholly stemmed/stripped, threshed or similarly processed, not for cigarette production, and specifically identified as dark-air cured Kentucky and Tennessee type tobacco. Proper identification of the curing method and the specific varietal characteristics are paramount for accurate classification.