2401.30.70.40 - Dark air-cured Kentucky and Tennessee
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | 350% |
| Special Rate of Duty | Free (AU,BH,CL,IL,KR,MA,OM,P,PE,S,SG) 35% (PA) See 9918.24.10-9918.24.11 (CO)
AU
🇦🇺
BH
🇧ðŸ‡
CL
🇨🇱
CO
🇨🇴
IL
🇮🇱
KR
🇰🇷
MA
🇲🇦
OM
🇴🇲
P
🇨🇷
🇩🇴
🇸🇻
🇬🇹
ðŸ‡ðŸ‡³
🇳🇮
PA
🇵🇦
PE
🇵🇪
S
🇨🇦
🇲🇽
SG
🇸🇬
|
| Column 2 Rate of Duty | 350% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS code, 2401.30.70.40, specifically classifies "Dark air-cured Kentucky and Tennessee" unmanufactured tobacco. This category encompasses tobacco leaves that have been cured by being hung in well-ventilated barns, allowing them to dry naturally. The "dark" designation refers to the resulting color of the cured leaf, which is typically a rich brown to dark brown, a characteristic influenced by the curing process and the specific tobacco varieties grown in the Kentucky and Tennessee regions. This air-curing method is distinct from other methods like flue-curing, which uses artificial heat.
The primary distinction of this category lies in its specific curing method and geographic origin. Unlike "Flue-cured" (2401.30.70.10), which relies on controlled artificial heat, or "Fire-cured" (2401.30.70.35), which involves smoking the leaves over wood fires, this category is solely for tobacco cured through natural air circulation. Furthermore, while other air-cured varieties might exist, this classification is exclusively for those originating from Kentucky and Tennessee. This granular distinction is crucial for accurate tariff assessment, reflecting regional agricultural practices and the resulting quality and intended use of the tobacco.
As this is a leaf node, there are no further subcategories within 2401.30.70.40. Therefore, classification relies entirely on confirming the dark color, the air-curing process, and the geographical origin in Kentucky or Tennessee. Importers and exporters should ensure that the documentation accurately reflects these characteristics to avoid misclassification.