2403.99.21.40 - Snuff and snuff flours of a kind described in statistical note 1 to this chapter

This HTS classification covers snuff and snuff flours that are specifically described within statistical note 1 to Chapter 24. Snuff, in its various forms, is a powdered or granulated tobacco product intended for inhalation through the nose. Snuff flours refer to the finely ground tobacco used in the production of snuff. The key defining characteristic for this classification is adherence to the specific requirements outlined in statistical note 1, which may detail particular processing methods, moisture content, or other defining attributes beyond general tobacco preparation.

It is important to distinguish this category from its siblings. While 2403.99.21.30 covers chewing tobacco, which is a separate form of tobacco product intended for oral use, this category exclusively addresses snuff and its constituent flours. The sibling 2403.99.21.90 encompasses "Other" prepared tobacco products at this level, meaning this specific classification for snuff and snuff flours is a distinct and defined exclusion from that broader residual category.

As this HTS code represents a leaf node, there are no further subcategories. Therefore, the focus for classification within 2403.99.21.40 is solely on whether the imported product meets the definition of snuff or snuff flour as stipulated by statistical note 1 to Chapter 24, and is prepared for marketing to the ultimate consumer in the identical form and package in which it was imported. Classification hinges on meeting these precise definitional and presentation criteria.