2401.30.23.35 - Fire-cured Kentucky and Tennessee 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 2401.30.23.35, specifically covers fire-cured unmanufactured tobacco of the Kentucky and Tennessee varieties that are neither cut, ground, nor pulverized. This designation applies to the stems of tobacco plants that have undergone a fire-curing process, a method that imparts distinct smoky flavor profiles and preservative qualities. Crucially, this tobacco refuse must be intended for use in products other than cigarettes, differentiating it from materials destined for cigarette manufacturing.
The distinction between this category and its siblings lies in the specific curing method and geographical origin. While other sibling categories like "Flue-cured" (2401.30.23.10) or "Burley" (2401.30.23.20) represent different curing techniques and tobacco varietals, this code is precise to fire-cured Kentucky and Tennessee tobacco stems. Furthermore, it differentiates from "Dark air-cured Kentucky and Tennessee" (2401.30.23.40) by specifying the *fire-curing* method. The "Virginia fire-cured" (2401.30.23.50) sibling highlights a different geographical origin for fire-cured tobacco.
As a leaf node, 2401.30.23.35 has no further subdivisions. Therefore, the classification hinges entirely on meeting the specified criteria: being tobacco refuse in the form of stems, fire-cured from Kentucky or Tennessee tobacco, not processed beyond its initial form (cut, ground, or pulverized), and designated for use in non-cigarette products. Importers and exporters must ensure precise adherence to these physical and intended-use characteristics to ensure correct customs declaration.