2403.99.60.50 - Flue-cured

This HTS code, 2403.99.60.50, specifically classifies "Flue-cured" tobacco when it meets the criteria outlined in additional U.S. note 5 to Chapter 24. Flue-cured tobacco is characterized by a curing process that involves heating the leaf in specially designed barns. This method, often referred to as "brightleaf," results in a lighter color and a higher sugar content compared to other cured tobaccos. The process is critical for developing the distinct flavor profile and aroma associated with this type of tobacco, commonly used in cigarette manufacturing.

Distinguishing this category from its sibling, 2403.99.60.60 "Burley," is essential. Burley tobacco, while also air-cured, is typically air-dried in barns without artificial heat, leading to a darker color and a different chemical composition. The "Flue-cured" designation is therefore tied directly to the specific, heat-driven curing methodology, which dictates its end-use and market characteristics. This classification hinges on the precise curing method employed, making it a critical differentiator for customs purposes.

As this HTS code represents a leaf node, there are no further subcategories under 2403.99.60.50. Classification at this level signifies a definitive categorization of flue-cured tobacco that meets the specific conditions of additional U.S. note 5. Importers and exporters should consult this note for detailed requirements that must be satisfied for goods to be classified under this specific subheading.