2401.30.23 - Not cut, not ground and not pulverized

This HTS category encompasses unmanufactured tobacco refuse specifically destined for use in products other than cigarettes, and which has not undergone processing such as cutting, grinding, or pulverizing. This classification is for tobacco waste materials that retain their original form, meaning they have not been physically broken down into smaller particles. Examples would include stems, trimmings, or sweepings from tobacco processing that are not intended for cigarette manufacture.

The key distinction for this category, 2401.30.23, lies in its physical state and intended end-use. It differentiates itself from its sibling category, 2401.30.25, which covers tobacco refuse that has been cut, ground, or pulverized. Therefore, if the tobacco refuse has been mechanically processed to reduce its particle size, it would fall under the sibling category, not this one. Both categories share the commonality of being "tobacco refuse" and "to be used in products other than cigarettes."

The subcategories within 2401.30.23 further refine the classification based on the specific type of unmanufactured tobacco refuse. These subdivisions, such as "Flue-cured," "Burley," and others, are based on the curing method and varietal characteristics of the original tobacco. This allows for more granular tracking and tariff application based on the specific origin and processing profile of the tobacco waste, acknowledging that different types of tobacco have distinct properties and market values.