2401.30.03.00 - Not cut, not ground and not pulverized
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 2401.30.03.00, specifically classifies tobacco refuse derived from cigar leaf that has *not* undergone any cutting, grinding, or pulverizing processes. This means the material consists of the stems and other residual parts of cigar tobacco leaves in their relatively intact form, as they are separated from the main leaf lamina during processing. The key defining characteristic is the absence of further physical breakdown beyond the initial separation from the leaf itself.
This classification is distinct from its sibling category, 2401.30.06.00, which covers tobacco refuse that *has* been cut, ground, or pulverized. While both categories pertain to tobacco refuse from cigar leaf, the presence or absence of these subsequent processing steps is the sole determinant for classification. Therefore, if the cigar leaf refuse remains in larger, unreduced pieces, it falls under 2401.30.03.00; if it has been mechanically broken down into smaller particles, it would be classified under 2401.30.06.00.
As a leaf node in the HTS structure, there are no further subcategories within 2401.30.03.00. Classification at this level is determined by the physical state of the refuse – specifically, that it remains un-cut, un-ground, and un-pulverized. Examples of such refuse could include intact tobacco stems or larger fragments of leaf stems and midribs, as long as they have not been subjected to processing that reduces their particle size.