2403.19.30.50 - Flue-cured

This category specifically classifies "Flue-cured" smoking tobacco intended for use in products other than cigarettes. Flue-cured tobacco is a type of smoking tobacco that undergoes a specific curing process where it is dried using artificial heat in a closed barn, resulting in a generally higher sugar content and a smoother, milder flavor profile compared to air-cured varieties. Its intended use is crucial, distinguishing it from tobacco meant for cigarette production, which falls under different HTS subheadings.

The "Flue-cured" designation differentiates this subheading from its siblings, which are also types of smoking tobacco for non-cigarette use. For instance, "Burley" (2403.19.30.60) and "Maryland" (2403.19.30.80) tobacco varieties are characterized by different curing methods and inherent chemical compositions, leading to distinct flavor and aroma profiles. While all fall under the broader category of smoking tobacco not for cigarettes, "Flue-cured" identifies a specific processing method and resulting tobacco type. The "Other" (2403.19.30.90) subheading serves as a residual category for smoking tobacco not specifically identified as Flue-cured, Burley, or Maryland.

As this is a leaf node, there are no further subcategories under 2403.19.30.50. Classification at this level is definitive based on the tobacco being flue-cured and its intended use outside of cigarette manufacturing. Importers should ensure that the product meets the physical and processing characteristics associated with flue-cured tobacco and that its end-use is accurately declared to avoid misclassification.