2401.30.23.10 - Flue-cured

This HTS classification, 2401.30.23.10, specifically covers "Flue-cured" unmanufactured tobacco that has been processed into tobacco stems. Flue-curing is a method of drying tobacco where heat is applied indirectly through flues, resulting in a lighter color and distinct aroma. The crucial aspect of this classification is that the tobacco stems are neither cut, ground, nor pulverized, meaning they remain in their whole stem form.

This category is distinguished from its siblings by the specific curing method (flue-curing) and the physical form of the tobacco stems. For instance, while other sibling categories might also pertain to tobacco stems, they could involve different curing processes like Burley, fire-curing, or sun-curing, each imparting unique characteristics to the tobacco. The "Not cut, not ground and not pulverized" qualifier ensures that only intact stems are included here.

As a leaf node, this classification does not have further subcategories. Therefore, the focus remains on clearly identifying and differentiating flue-cured tobacco stems in their whole form from other types of unmanufactured tobacco and tobacco refuse. This precise definition is vital for accurate import and export declarations, ensuring that the correct duties and regulations are applied based on the specific processing and characteristics of the tobacco stems.