2403.99.60 - Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions

This HTS category, 2403.99.60, encompasses "Other manufactured tobacco and manufactured tobacco substitutes; 'homogenized' or 'reconstituted' tobacco; tobacco extracts and essences" that are specifically described and entered under additional U.S. note 5 to Chapter 24. This note typically outlines special provisions or conditions for certain tobacco products. The scope of this classification is broad, covering a range of manufactured tobacco items not specifically detailed in preceding subheadings under 2403.

Distinguishing this category from its sibling, 2403.99.90 ("Other"), is crucial. While 2403.99.90 serves as a general catch-all for any remaining manufactured tobacco products not otherwise specified, 2403.99.60 is reserved for those items that meet the explicit criteria laid out in additional U.S. note 5. This implies that the classification hinges on compliance with specific regulatory or descriptive requirements outlined in that note, rather than just being a residual category.

Within this category, further subdivisions exist to classify specific types of manufactured tobacco. The subcategories, such as 2403.99.60.50 for "Flue-cured" and 2403.99.60.60 for "Burley," allow for more granular classification based on the processing method and origin of the tobacco leaf used in their manufacture. The existence of an "Other" subcategory further under this level indicates that even within the purview of additional U.S. note 5, there may be residual manufactured tobacco products not fitting into the more specific flue-cured or Burley designations.