2401.30.37.40 - Dark air-cured Kentucky and Tennessee 🖩

This HTS category, 2401.30.37.40, specifically classifies dark air-cured tobacco from the Kentucky and Tennessee regions of the United States. This type of tobacco undergoes an air-curing process, meaning it is dried by exposure to air currents, typically in large barns, without the use of artificial heat. The "dark" designation refers to the resulting color of the cured leaf, which is generally darker than other air-cured varieties. This classification is reserved for unmanufactured tobacco refuse that meets the criteria of additional U.S. note 5 to Chapter 24, indicating it has been processed or is a byproduct of tobacco manufacturing.

Distinguishing this category from its siblings, it is crucial to note the specific curing method and geographic origin. For instance, while other siblings like 2401.30.37.35 also refer to fire-cured Kentucky and Tennessee tobacco, the defining characteristic here is the exclusive use of air-curing. Similarly, categories for flue-cured, burley, Virginia fire-cured, and Virginia sun-cured tobaccos are distinct due to their different curing processes and/or origins, each imparting unique chemical and physical properties to the tobacco leaf.

As this is a leaf node in the HTS structure, there are no further subcategories. Therefore, classification at this level relies entirely on accurately identifying the tobacco as dark, air-cured, originating from Kentucky or Tennessee, and fitting the description of tobacco refuse as per the additional U.S. note. Importers and exporters should ensure that the specific product meets all these criteria to ensure correct customs declaration and avoid potential discrepancies.