2401.20.87.20 - Burley 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | 350% |
| Special Rate of Duty (Column 1 - Special) | Free (AU,BH,CL,IL,KR,MA,OM,P,PE,S,SG) 35% (PA) See 9918.24.10-9918.24.11 (CO)
AU
🇦🇺
BH
🇧ðŸ‡
CL
🇨🇱
CO
🇨🇴
IL
🇮🇱
KR
🇰🇷
MA
🇲🇦
OM
🇴🇲
P
🇨🇷
🇩🇴
🇸🇻
🇬🇹
ðŸ‡ðŸ‡³
🇳🇮
PA
🇵🇦
PE
🇵🇪
S
🇨🇦
🇲🇽
SG
🇸🇬
|
| Column 2 Rate of Duty | 350% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification covers Burley tobacco, which has been either partly or wholly stemmed and stripped. The tobacco undergoes a process known as "threshing" or a similar treatment, which typically involves separating the leaf from the stem and then further processing it. This can include cutting or dividing the leaf into smaller pieces to facilitate its use in manufacturing.
Burley tobacco is distinct from other classifications at this level due to its specific varietal characteristics and curing methods. For instance, it differs from "Flue-cured" (2401.20.87.10) which is dried using artificial heat in enclosed barns. It is also distinguished from "Maryland" (2401.20.87.30), "Fire-cured Kentucky and Tennessee" (2401.20.87.35), and "Dark-air cured Kentucky and Tennessee" (2401.20.87.40) and "Virginia fire-cured" (2401.20.87.50) due to differences in the curing process, leaf color, aroma, and intended end-uses in the tobacco industry.
As this is a leaf node in the HTS classification system, there are no further subcategories under 2401.20.87.20. Therefore, classification within this code relies on identifying the specific characteristics of Burley tobacco that has undergone the described processing and distinguishing it from the closely related sibling categories based on their unique attributes and origins.