2403.91.47.60 - Burley

This HTS classification covers "Burley" tobacco, a specific type of "homogenized" or "reconstituted" tobacco that falls under the broader category of other manufactured tobacco and tobacco substitutes. Homogenized or reconstituted tobacco refers to processed tobacco material created by reconstituting tobacco dust and stems with binders and other additives into a sheet form. Burley tobacco, as classified here, is a type of air-cured tobacco known for its light color and mild flavor, often used in cigarette blends and chewing tobacco.

Distinguishing Burley from its sibling categories is crucial for accurate classification. "Flue-cured" tobacco (2403.91.47.50), for example, is cured using artificial heat in a barn, resulting in a higher sugar content and a more robust flavor profile. "Maryland" tobacco (2403.91.47.80) is another air-cured variety but typically has a lighter body and is often used as a cigar wrapper. The residual "Other" category (2403.91.47.90) serves as a residual provision for any reconstituted tobacco not specifically identified as Burley, Flue-cured, or Maryland.

As this classification node is a leaf node, it does not contain further subcategories. Therefore, the focus for classification under 2403.91.47.60 is solely on identifying reconstituted tobacco material that is specifically characterized as Burley tobacco, based on its production process, physical attributes, and intended use within the tobacco industry.