2401.30.23.40 - Dark air-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, 2401.30.23.40, specifically pertains to unmanufactured tobacco stems that have undergone minimal processing. The defining characteristics are that these stems are dark in color and have been air-cured, with a particular origin in Kentucky and Tennessee. This category is for tobacco stems that are not cut, ground, or pulverized, maintaining a relatively intact form.
It is crucial to distinguish this category from its siblings. For instance, classifications like 2401.30.23.10 (Flue-cured) and 2401.30.23.20 (Burley) refer to different types of unmanufactured tobacco leaves, not stems, and involve distinct curing methods. Similarly, 2401.30.23.35 (Fire-cured Kentucky and Tennessee) also covers tobacco leaves, not stems, and employs a fire-curing process. This classification is also distinct from other stem categories that might be intended for different end-uses.
As a leaf node, this category has no further subcategories. Therefore, the classification is definitive for dark, air-cured Kentucky and Tennessee tobacco stems that are neither cut, ground, nor pulverized and are intended for use in products other than cigarettes. The absence of subcategories emphasizes the specificity of the criteria applied to assign goods to this particular HTS code.