2403.19.90.90 - Other 🖩

This classification, HTS Code 2403.19.90.90, encompasses "Other" smoking tobacco that does not fall into the more specific subcategories of flue-cured, Burley, or Maryland tobacco. This designation is for smoking tobacco that is not specifically identified by these common curing methods or varietal characteristics. The intent of this residual category is to ensure that all forms of smoking tobacco, whether presented in loose form, as pipe tobacco, or for roll-your-own cigarettes, are classified within the broader framework of smoking tobacco when they do not meet the more detailed descriptions of the preceding sibling categories.

Distinguishing this category from its siblings is crucial. HTS codes 2403.19.90.50, 2403.19.90.60, and 2403.19.90.80 specifically identify smoking tobacco based on its curing process (flue-cured, Burley) or a particular varietal origin (Maryland). Therefore, if a smoking tobacco product exhibits distinct characteristics identifiable with these specific types, it would be classified under those respective codes. Classification under 2403.19.90.90 is reserved for smoking tobacco where these specific attributes are not ascertainable, or when the tobacco is a blend that does not predominantly conform to the characteristics of any single specific type listed as a sibling.

As this is a leaf node within the HTS structure, there are no further subcategories for this specific code. Classification at this level is therefore definitive, requiring careful examination of the physical characteristics, processing, and intended use of the smoking tobacco to ensure it is not more appropriately categorized under a more specific provision. The absence of subcategories means that the decision rests solely on differentiating it from the explicitly defined sibling categories based on the described curing methods and varietal origins.