2401.20.87.40 - Dark-air 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 category, 2401.20.87.40, specifically covers dark-air cured Kentucky and Tennessee tobacco that has been threshed or similarly processed. Threshing involves separating the leaf from the midrib, and "similarly processed" encompasses other treatments that achieve a comparable state, such as cutting or shredding, preparing the tobacco for further manufacturing. The "dark-air cured" designation refers to a specific curing process where tobacco leaves are hung in well-ventilated barns and allowed to dry naturally, resulting in a darker color and distinct flavor profile compared to other curing methods.
This classification is distinguished from its siblings by the specific curing method and origin. For instance, it differs from "Flue-cured" (2401.20.87.10) and "Fire-cured" (2401.20.87.35 and 2401.20.87.50) tobaccos, which undergo different curing processes affecting their chemical composition and sensory attributes. Furthermore, it is differentiated from varieties like "Burley" (2401.20.87.20) and "Maryland" (2401.20.87.30), which are distinct tobacco varietals with their own inherent characteristics.
As a leaf node, 2401.20.87.40 has no further subcategories. Therefore, the classification hinges on the precise identification of the tobacco as dark-air cured Kentucky and Tennessee, and confirmation that it has undergone threshing or a similar processing treatment. Importers and exporters should ensure that documentation accurately reflects these characteristics to facilitate correct customs clearance and avoid potential discrepancies.