2403.99.60.60 - Burley

This classification, HTS Code 2403.99.60.60, specifically designates "Burley" tobacco. Burley is a type of air-cured tobacco characterized by its lighter color and mild flavor compared to some other varieties. It is primarily used in the manufacture of cigarettes, pipe tobacco, and chewing tobacco, and is known for its ability to absorb casings and flavorings.

The distinction between "Burley" and its sibling category, "Flue-cured" (2403.99.60.50), lies in the curing process and resulting characteristics. Flue-cured tobacco undergoes a forced-air curing process in specially designed barns, resulting in a higher sugar content and a characteristic bright yellow to orange-red leaf. Burley, as noted, is air-cured, leading to a different chemical composition and sensory profile.

As this node represents a specific type of tobacco and has no further subcategories, the classification hinges on the accurate identification of the tobacco leaf as Burley. This often involves examining its physical attributes, processing methods, and intended end-use, all of which align with its established commercial and agricultural definitions.