2401.30.35.10 - Flue-cured 🖩

This HTS category, 2401.30.35.10, specifically covers "Flue-cured" unmanufactured tobacco refuse, which has been further processed by being cut, ground, or pulverized. Flue-cured tobacco is characterized by its drying process, where heat from flues circulating beneath the curing barn chambers is used. This method typically results in a lighter color, higher sugar content, and a distinctive aroma compared to air-cured varieties. The processing into refuse, followed by cutting, grinding, or pulverizing, indicates that these are residual parts of the tobacco leaf or stem intended for specific industrial uses, such as in reconstituted tobacco sheets or for extraction.

Distinguishing this classification from its siblings is crucial. For instance, while other categories at this level like "Burley" (2401.30.35.20) or various "Fire-cured" types (2401.30.35.35, 2401.30.35.50) also fall under unmanufactured tobacco refuse that is cut, ground, or pulverized, their defining characteristic is their respective curing method and origin. This "Flue-cured" classification isolates the specific outcome of the flue-curing process, irrespective of the specific varietal origin within that curing type, as long as it meets the criteria of being refuse and processed.

As a leaf node, this category does not have subcategories. Therefore, the focus remains on the precise definition of "Flue-cured" refuse tobacco that has undergone cutting, grinding, or pulverizing. Importers and exporters should ensure that the tobacco material in question originates from a flue-curing process and has been subjected to one of these specific physical processing methods to correctly classify it under this heading.