2403.91.45.80 - Maryland

This HTS category, 2403.91.45.80, specifically designates "Maryland" type tobacco that falls under the broader classification of "homogenized" or "reconstituted" tobacco. This classification applies to tobacco processed in a manner that reconstitutes its leaf structure, often through mechanical means, to create a more uniform product. Such reconstituted tobacco is typically derived from tobacco dust, stems, and other byproducts that are then reassembled into sheets, webs, or other forms resembling natural tobacco leaf. The "Maryland" designation further refines this by identifying a specific varietal or processing style that is considered "homogenized" or "reconstituted" tobacco.

This classification is distinguished from its sibling categories by the specific varietal or regional origin denoted as "Maryland." While 2403.91.45.50 covers "Flue-cured" reconstituted tobacco and 2403.91.45.60 covers "Burley" reconstituted tobacco, this subcategory specifically addresses reconstituted tobacco processed or characterized as "Maryland." The sibling category 2403.91.45.90 serves as a residual for any other types of reconstituted tobacco not otherwise specified. The critical distinguishing factor here is the inherent quality, curing method, or specific varietal characteristics associated with "Maryland" tobacco, as applied within the context of reconstituted tobacco production.

As this is a leaf node within the HTS classification system, there are no further subcategories for 2403.91.45.80. Therefore, the classification is final at this level. Importers and exporters should ensure that any "Maryland" type reconstituted tobacco meets the specific requirements outlined in additional U.S. note 5 to Chapter 24 and is entered in accordance with those provisions for accurate customs declaration and duty assessment. The primary classification criterion remains the processing into reconstituted tobacco with the specific "Maryland" characteristic.