2401.20.87.35 - Fire-cured Kentucky and Tennessee
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | 350% |
| Special Rate of Duty | 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, 2401.20.87.35, specifically designates fire-cured unmanufactured tobacco originating from Kentucky and Tennessee. This category pertains to tobacco leaves that have undergone a curing process where they are dried using direct contact with smoke generated from burning hardwood. This method imbues the tobacco with distinct smoky, leathery, and sometimes phenolic flavor and aroma characteristics, which are key identifiers for this classification.
It is crucial to differentiate this classification from its siblings. For instance, while still encompassing partly or wholly stemmed/stripped, threshed or similarly processed tobacco, 2401.20.87.35 is distinct from flue-cured varieties (2401.20.87.10), which are dried with heated air and possess a brighter color and sweeter profile. Similarly, it differs from burley (2401.20.87.20) and Maryland (2401.20.87.30) tobaccos, which have different curing methods and resulting sensory attributes. This classification specifically isolates the unique qualities of Kentucky and Tennessee fire-cured tobacco, distinguishing it from other dark-air cured types (like 2401.20.87.40) and other fire-cured varieties (like Virginia fire-cured, 2401.20.87.50).
As a leaf node, 2401.20.87.35 has no further subdivisions. Therefore, the classification hinges directly on the precise origin (Kentucky and Tennessee) and the specific curing method (fire-cured). Importers and exporters should ensure that the accompanying documentation accurately reflects these attributes to facilitate correct customs processing. The physical characteristics resulting from this fire-curing process, including leaf color, aroma, and residual smoke compounds, serve as practical criteria for verification.