2401.30.23.90 - Other 🖩
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, 2401.30.23.90, specifically covers tobacco refuse that is intended for use in products other than cigarettes, and has not been cut, ground, or pulverized. This category functions as a residual classification for tobacco stems that meet these processing and end-use criteria but do not fall into more specific sibling categories.
The distinction between this category and its siblings lies in the absence of specific curing methods or regional designations. For instance, categories such as "Flue-cured" (2401.30.23.10) or "Burley" (2401.30.23.20) are defined by distinct agricultural and processing techniques that impart specific characteristics to the tobacco. This "Other" category captures any remaining tobacco stems that are not otherwise categorized, provided they are not processed into finer forms and are destined for non-cigarette applications.
As this is a leaf node, there are no further subcategories. Therefore, classification under 2401.30.23.90 relies on a process of elimination. If a tobacco stem refuse is not specifically identified by a prior code due to its curing method, origin, or specific processing, and it is not cut, ground, or pulverized, and is designated for use in products other than cigarettes, it will fall under this residual classification.