2403.91.43.60 - Burley

This HTS category, 2403.91.43.60, specifically classifies "Burley" tobacco when it is a form of "homogenized" or "reconstituted" tobacco intended for use in products other than cigarettes. Homogenized or reconstituted tobacco is manufactured by processing tobacco waste or dust into a sheet or form that can then be used in further tobacco manufacturing. This subcategory applies to Burley that has undergone this reconstitution process and is destined for applications such as cigars, pipe tobacco, or other smokeless tobacco products, but *not* for cigarette production.

It is crucial to distinguish this classification from its siblings. While all fall under "homogenized" or "reconstituted" tobacco and are for use in products other than cigarettes, they differentiate based on the specific type of tobacco that has been reconstituted. "Flue-cured" (2403.91.43.50) would refer to reconstituted Burley derived from flue-cured tobacco leaf. Similarly, "Maryland" (2403.91.43.80) would apply to reconstituted Burley originating from Maryland-type tobacco. This category for "Burley" specifically identifies the reconstituted tobacco as being derived from Burley tobacco leaf. The "Other" subcategory (2403.91.43.90) serves as a residual for reconstituted tobacco that does not fit the specific descriptions of Burley, Flue-cured, or Maryland.

As this is a leaf node, there are no further subcategories within 2403.91.43.60. Classification at this level depends on the confirmation that the product is indeed reconstituted tobacco and that its intended use is for non-cigarette tobacco products, with the specific type of reconstituted tobacco being Burley.