2401.30.27.10 - Flue-cured 🖩

This HTS classification, 2401.30.27.10, specifically designates "Flue-cured" tobacco refuse intended for uses other than cigarette production. Flue-curing is a drying process where tobacco leaves are hung in a barn, and the heat is supplied by a furnace or stove located outside the curing barn, with heat and moisture conveyed through flues. This method results in a lighter color and a distinct aroma and flavor profile.

Within the broader category of "Tobacco refuse: Other: To be used in products other than cigarettes," this "Flue-cured" classification is distinguished from its siblings by the specific curing method employed. For instance, "Burley" tobacco undergoes air-curing, while "Fire-cured Kentucky and Tennessee" and "Virginia fire-cured" utilize direct exposure to smoke from burning wood. Similarly, "Dark air-cured Kentucky and Tennessee" and "Virginia sun-cured" represent distinct curing processes and resultant tobacco characteristics.

As this is a leaf node within the HTS structure, there are no further subcategories. Classification at this level is determined by the identification of tobacco refuse that has undergone the flue-curing process and is demonstrably not destined for cigarette manufacturing. This specificity is crucial for accurate duty assessment and trade statistics, ensuring that the particular processing and intended end-use of the tobacco refuse are correctly identified.