2401.30.35.35 - Fire-cured Kentucky and Tennessee 🖩

This HTS classification covers fire-cured unmanufactured tobacco, specifically the Kentucky and Tennessee varieties, that have been processed to the point of being tobacco stems. This category applies to stems that have been cut, ground, or pulverized. The fire-curing process involves hanging the tobacco in barns with open fires, which imparts a distinctive smoky aroma and flavor to the leaf. The stems themselves, after undergoing this curing process and subsequent mechanical processing, fall under this specific tariff item.

It is important to distinguish this classification from its siblings. While all fall under the broader category of tobacco refuse stems, the key differentiating factor here is the specific "fire-cured Kentucky and Tennessee" origin and the further processing into cut, ground, or pulverized form. For instance, other sibling categories might cover different curing methods (e.g., flue-cured, burley, dark air-cured) or other origins of tobacco stems, or may not be processed beyond their initial form. The "cut, ground or pulverized" designation is a crucial physical characteristic that separates these stems from whole or simply cleaned stems.

As this is a leaf node, there are no further subcategories under this specific HTS code. Therefore, classification under 2401.30.35.35 hinges entirely on meeting the criteria of being fire-cured Kentucky and Tennessee tobacco stems that have been cut, ground, or pulverized, and potentially entered under the provisions of additional U.S. note 5 to this chapter. Importers must ensure that the documentation accurately reflects these specific characteristics of the tobacco refuse.