2401.20.87.10 - Flue-cured

This classification covers flue-cured unmanufactured tobacco, which has undergone a specific drying process using heat and controlled ventilation. Flue-cured tobacco is characterized by its bright yellow to orange-red color, a result of the curing process that develops its distinct aroma and a high sugar content. This category specifically includes tobacco that has been threshed or similarly processed, meaning the leaves have been broken down into smaller pieces but are not yet manufactured into cigarettes or other finished tobacco products.

Distinguishing this category from its siblings, such as Burley, Maryland, or fire-cured varieties, lies primarily in the curing method. While all are unmanufactured tobaccos, flue-curing involves applying heat indirectly through flues, whereas other methods like air-curing or fire-curing utilize different environmental conditions and heat sources. The physical and chemical properties, including color, aroma, and chemical composition, are significantly influenced by these differing curing techniques, dictating their classification under separate subheadings.

As this is a leaf node within the HTS, there are no further subdivisions. Therefore, to ensure accurate classification, it is crucial to verify that the unmanufactured tobacco in question has indeed undergone the flue-curing process and has been threshed or similarly processed. Classification at this level relies on the precise identification of the curing method applied to the unmanufactured tobacco leaves.