2401.20.87.50 - Virginia fire-cured
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, 2401.20.87.50, specifically covers Virginia fire-cured unmanufactured tobacco. This category applies to tobacco leaves that have undergone a fire-curing process, a method where the leaves are dried in barns heated by wood fires. This distinct curing method imparts specific flavor profiles and characteristics to the tobacco, setting it apart from other types of unmanufactured tobacco.
Distinguishing this category from its siblings is crucial for accurate classification. For example, while other subcategories under 2401.20.87 classify flue-cured, burley, Maryland, and specific Kentucky and Tennessee types of tobacco, this entry is reserved for Virginia fire-cured varieties. The "Virginia" designation, combined with the "fire-cured" method, narrows the scope to a particular regional and processing type, excluding other air-cured or mechanically dried tobaccos.
As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, classification within 2401.20.87.50 relies solely on meeting the defined criteria of being unmanufactured, partly or wholly stemmed/stripped, threshed or similarly processed, and specifically identified as Virginia fire-cured tobacco. Importers and exporters should ensure the imported or exported goods precisely match these specifications to avoid misclassification.