2403.19.90.50 - Flue-cured 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | 350% |
| Special Rate of Duty (Column 1 - Special) | 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 classification, 2403.19.90.50, specifically identifies "Flue-cured" smoking tobacco. Flue-cured tobacco is a type of leaf cured by artificial heat in specially constructed barns, resulting in a product characterized by its bright color and higher sugar content, which contributes to a sweeter smoke. This method of curing is crucial for its distinction within the broader category of smoking tobacco.
Within the "Other" subcategory for smoking tobacco, 2403.19.90.50 is differentiated from its siblings by the specific curing process. For example, while Burley (2403.19.90.60) and Maryland (2403.19.90.80) tobaccos are also types of smoking tobacco, they are cured using different methods, leading to distinct chemical compositions and flavor profiles. This HTS code focuses exclusively on the characteristics imparted by the flue-curing process, setting it apart from other air-cured or fire-cured varieties that may also fall under the broader "Other" classifications.
As a leaf node, 2403.19.90.50 does not have further subcategories. Therefore, the classification is complete at this level, encompassing all forms of flue-cured smoking tobacco not otherwise specified, which are intended for smoking and may or may not contain tobacco substitutes. Classification relies on confirming the tobacco has undergone the flue-curing process.