2401.30.33.60 - Virginia sun-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 classification, 2401.30.33.60, specifically covers Virginia sun-cured tobacco refuse. This category encompasses the discarded parts and waste materials from the processing of Virginia-type tobacco that has undergone a sun-curing method. Sun-curing involves drying the tobacco leaves outdoors, typically on scaffolds or racks, utilizing natural sunlight and air circulation. This process imparts distinct characteristics to the tobacco compared to other curing methods.
Distinguishing this category from its siblings is crucial for accurate classification. While other entries at this sub-level also pertain to tobacco refuse that is not cut, ground, or pulverized and entered under additional U.S. note 5, they are defined by their specific curing methods and regional origins. For instance, "Flue-cured" (2401.30.33.10) and "Virginia fire-cured" (2401.30.33.50) represent tobacco refuse processed using different drying techniques. This specific entry focuses solely on the refuse derived from the sun-cured Virginia variety, differentiating it from refuse from burley, fire-cured, or dark air-cured tobaccos.
As this HTS code represents a leaf node, there are no further subcategories. Classification under this heading is determined by the material being tobacco refuse, not being cut, ground, or pulverized, and originating from Virginia tobacco that has been sun-cured, all while adhering to the provisions outlined in additional U.S. note 5 to Chapter 24.