2403.91.45.60 - Burley

This HTS category, 2403.91.45.60, specifically classifies "Burley" tobacco within the broader scope of other manufactured tobacco and tobacco substitutes, including "homogenized" or "reconstituted" tobacco. Burley is a type of air-cured tobacco, characterized by its light color and mild flavor, often used in cigarette blends and chewing tobacco. Its distinct curing process and resulting properties differentiate it from other forms of tobacco.

Distinguishing this category from its siblings is crucial for accurate classification. "Flue-cured" tobacco (2403.91.45.50) undergoes a different curing process using artificial heat in flues, resulting in a lighter color and higher sugar content. "Maryland" tobacco (2403.91.45.80) is another distinct variety, typically air-cured and known for its fine texture and aroma, often used in pipe tobacco and as a casing tobacco. The "Other" category (2403.91.45.90) at this level encompasses any other forms of "homogenized" or "reconstituted" tobacco not otherwise specified.

As this classification represents a leaf node, there are no further subcategories under 2403.91.45.60. Therefore, the focus for classification within this code rests on correctly identifying the tobacco as Burley, meeting the criteria of being "homogenized" or "reconstituted" tobacco, and adhering to additional U.S. note 5 to chapter 24.