2401.30.33.10 - Flue-cured

This HTS category, 2401.30.33.10, specifically classifies flue-cured unmanufactured tobacco stems. Flue-cured tobacco is a type of leaf tobacco that has been cured in a closed barn or house heated by fires burning in stoves or fireplaces, with heat distributed through flues. This method results in a tobacco with a characteristic flavor and aroma, and a lighter color compared to other curing methods. The "stems" designation indicates that the central midrib of the tobacco leaf has been separated from the lamina. This particular subcategory further refines the classification by specifying that the stems are not cut, ground, or pulverized, meaning they remain in their relatively intact, whole stem form.

This classification is distinct from its sibling categories, which cover other types of unmanufactured tobacco stems such as Burley, fire-cured, dark air-cured, Virginia fire-cured, and Virginia sun-cured. The key differentiator lies in the curing method employed. While all are classified under tobacco refuse, stems, and not cut, ground, or pulverized, the "flue-cured" descriptor is specific to the unique drying process that imparts distinct chemical and physical properties to the tobacco plant.

As a leaf node in the HTS structure, 2401.30.33.10 does not have further subcategories. Therefore, the focus for classification under this code rests on accurately identifying the material as tobacco stems that have undergone the flue-curing process and remain in their uncut, unground, and unpulverized state. Importers and exporters must ensure that the goods meet all these descriptive criteria to ensure correct customs declaration and duty assessment.