2403.99.31.50 - Flue-cured 🖩

This HTS classification, 2403.99.31.50, specifically designates "Flue-cured" tobacco that is intended for use in products other than cigarettes. Flue-cured tobacco is a type of leaf tobacco that undergoes a specific curing process where it is dried by artificial heat in a closed barn. This process results in a lighter color and a higher sugar content compared to other types of tobacco, contributing to a distinct flavor profile. The primary characteristic of this classification is the method of curing, which imparts specific physical and chemical properties to the tobacco leaf.

This category is distinguished from its sibling, 2403.99.31.60, which covers "Burley" tobacco. While both are types of leaf tobacco, the classification hinges on the curing method. Flue-curing is a distinct process from the air-curing method used for Burley tobacco, leading to observable differences in color, sugar content, and ultimately, taste and aroma. Both types are intended for uses beyond cigarette manufacturing, but the specific curing technique is the differentiating factor.

As this is a leaf node within the HTS database, there are no further subcategories under 2403.99.31.50. Therefore, the classification is definitive for flue-cured tobacco meant for non-cigarette applications. When classifying goods under this code, importers and exporters should focus on verifying that the tobacco has undergone the flue-curing process and that its intended end-use is for products such as pipe tobacco, chewing tobacco, snuff, or other manufactured tobacco products that are not cigarettes.