2401.30.23.50 - Virginia fire-cured 🖩
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 category, 2401.30.23.50, specifically classifies "Virginia fire-cured" unmanufactured tobacco. This refers to tobacco leaves that have undergone a curing process using open flames or controlled fire, imparting a distinct smoky aroma and flavor. The "Virginia" designation indicates the type or strain of tobacco, known for its specific leaf characteristics and growth regions. This subcategory is distinct from other "Virginia" or "fire-cured" classifications by its specific processing method and varietal origin.
It is important to distinguish this classification from its sibling categories. For instance, "Flue-cured" (2401.30.23.10) uses indirect heat in a closed barn, resulting in a brighter color and milder flavor profile. "Burley" (2401.30.23.20) is air-cured, typically producing a tobacco with a coarser texture and different aroma. Similarly, "Fire-cured Kentucky and Tennessee" (2401.30.23.35) specifies a different geographical origin for fire-cured tobacco. This particular classification is for Virginia fire-cured tobacco that is not cut, ground, or pulverized, maintaining its whole leaf structure.
As a leaf node, this classification does not have further subcategories. Therefore, classification at this level is determined by the precise physical characteristics and curing method of the unmanufactured tobacco, along with its varietal origin. This ensures accurate categorization for customs and trade purposes, particularly in differentiating it from other types of unmanufactured tobacco intended for various uses beyond cigarettes, such as pipe tobacco or cigar filler.