2403.19.60.90 - Other

This HTS category, 2403.19.60.90, encompasses smoking tobacco that does not fall under the specifically enumerated types of flue-cured, Burley, or Maryland tobacco. It is designed to capture "other" smoking tobaccos, meaning those that do not meet the precise criteria for the preceding sibling classifications. The scope includes blends or types of smoking tobacco where the predominant characteristic and origin of the leaf do not align with the distinct curing or varietal classifications of flue-cured, Burley, or Maryland.

Distinguishing this category from its siblings is crucial for accurate classification. Flue-cured tobacco, for instance, is dried using artificial heat in a closely controlled barn, imparting specific chemical and physical properties. Burley tobacco is air-cured in barns and is known for its lower sugar content and ability to absorb flavorings. Maryland tobacco is a distinct variety typically air-cured and characterized by its aromatic qualities. Therefore, 2403.19.60.90 serves as a residual category for smoking tobaccos that do not possess the definitive attributes of these specifically defined types.

As a leaf node, this classification does not have subcategories. Classification within 2403.19.60.90 hinges on the absence of defining characteristics of the other listed smoking tobacco types. Importers must carefully consider the curing methods, varietal origins, and resulting physical and chemical properties of the tobacco to determine if it qualifies for this "other" classification. This residual category ensures comprehensive coverage of smoking tobaccos not otherwise specified, maintaining the integrity of the tariff schedule's structure.