💾 Data Updated: 2025 HTS Revision 30 • Last updated: November 24, 2025

2403.19.90.60 - Burley

Details

FieldValue
Unit of Quantitykg
General Rate of Duty350%
Special Rate of DutyFree (AU,BH,CL,IL,KR,MA,OM,P,PE,S,SG) 35% (PA) See 9918.24.10-9918.24.11 (CO)
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Column 2 Rate of Duty350%
Quota QuantityN/A
Additional DutiesN/A

Overview

This HTS classification, 2403.19.90.60, specifically identifies "Burley" tobacco. Burley is a type of air-cured tobacco characterized by its light color and mild aroma. It is primarily grown in the United States and is widely used as a component in cigarette blends, as well as in pipe tobacco and chewing tobacco. Its distinct curing process and leaf characteristics set it apart from other varieties within the broader category of smoking tobacco.

Distinguishing Burley from its siblings, Flue-cured (2403.19.90.50) is cured using artificial heat in enclosed barns, resulting in a higher sugar content and a distinctive bright red color. Maryland tobacco (2403.19.90.80), while also air-cured, typically possesses a finer texture and a more subtle flavor profile. The "Other" category at this level (2403.19.90.90) serves as a residual classification for any smoking tobacco that does not fit the specific descriptions of Burley, Flue-cured, or Maryland.

As a leaf node, this classification does not have further subcategories. Therefore, the focus remains on the precise identification and differentiation of Burley tobacco based on its unique agricultural and processing attributes. Importers and exporters should ensure that the tobacco product being classified possesses the defining characteristics of Burley, such as its air-cured nature and characteristic leaf color and aroma, to accurately apply this code.

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