2403.19.20.20 - Pipe tobacco

This HTS subheading, 2403.19.20.20, specifically classifies pipe tobacco prepared for marketing to the ultimate consumer in its imported form and packaging. This designation applies to tobacco intended for use in pipes, typically characterized by its cut and moisture content, which distinguishes it from other forms of smoking tobacco.

Distinction from its siblings is crucial for accurate classification. While 2403.19.20.50 covers "roll-your-own tobacco for making cigarettes," this subheading is for tobacco that is not intended for cigarette manufacturing but rather for direct use in pipes. The subheading 2403.19.20.80, "Other," would encompass any smoking tobacco not meeting the specific definitions of pipe tobacco or roll-your-own tobacco.

As this is a leaf node within the HTS system, there are no further subcategories. Therefore, classification under 2403.19.20.20 hinges on the definitive intended use of the tobacco product as pipe tobacco and its readiness for retail sale in the identical packaging as imported.