2403.19.60 - Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions

This classification pertains to smoking tobacco that does not fall under specific subheadings for particular types of smoking tobacco, such as those for pipe tobacco or cigarettes. It encompasses a broad range of smoking tobaccos that are not otherwise specified and may include blends or preparations intended for smoking. The defining characteristic is their use as smoking material, distinct from chewing tobacco or snuff.

Within the "Other" category for smoking tobacco, 2403.19.60 serves as a catch-all for smoking tobaccos not otherwise detailed. It differs from its sibling category, 2403.19.90, which is also an "Other" designation but likely reserved for a more specific, residual group based on trade practice or further definition not immediately apparent at this level. The distinction between these two "Other" subheadings often relies on subtle differences in product composition, processing, or the presence of specific additives, as guided by explanatory notes or customs rulings.

The subcategories under 2403.19.60 further refine the classification based on specific curing methods or varietal types of tobacco commonly used in smoking blends. These include flue-cured, Burley, and Maryland tobacco, each possessing distinct characteristics in terms of flavor, aroma, and burning properties that influence their suitability for different smoking tobacco products. The existence of these subdivisions allows for more precise tariff application based on the inherent qualities of the tobacco itself.