2403.91.47.50 - Flue-cured

This HTS classification, 2403.91.47.50, specifically covers "Flue-cured" tobacco within the broader category of other manufactured tobacco and substitutes, including "homogenized" or "reconstituted" tobacco. Flue-cured tobacco is a type of leaf tobacco that has been dried by heat from flues or artificial heat in curing barns, without direct exposure to smoke. This curing process results in a distinct chemical composition and aroma, typically characterized by higher sugar content and a bright yellow to orange-red color.

Within the "Other" subcategory of "Homogenized" or "reconstituted" tobacco, this code distinguishes itself from its siblings primarily by the specific curing method applied to the tobacco leaf. While "Burley" (2403.91.47.60) is air-cured and typically less sugary, and "Maryland" (2403.91.47.80) also has a distinct air-curing process and is known for its mildness, "Flue-cured" signifies a controlled, heat-based drying process that imparts unique qualities to the tobacco. The "Other" (2403.91.47.90) at this level is a residual category for any other forms of homogenized or reconstituted tobacco not specifically enumerated.

As a leaf node, 2403.91.47.50 has no further subcategories. Therefore, classification under this code is determined by the presence of flue-cured tobacco as a primary component or characteristic within the manufactured tobacco product being classified, ensuring it meets the definition of homogenized or reconstituted tobacco and is not otherwise specifically provided for. This classification is crucial for accurate tariff assessment and compliance with regulations governing imported and exported tobacco products.