2403.99.90.50 - Flue-cured

This classification, 2403.99.90.50, specifically identifies "Flue-cured" tobacco. Flue-cured tobacco is a type of leaf tobacco that undergoes a specific drying process in enclosed barns heated by external furnaces. This curing method involves circulating hot air, which draws out moisture and sugars, resulting in a lighter color and a higher sugar content compared to other curing methods. The process fundamentally alters the chemical composition and physical characteristics of the tobacco leaf.

Distinguishing this category from its sibling, 2403.99.90.60 ("Burley"), is crucial. While both are types of tobacco leaf, Burley tobacco is typically air-cured in open sheds, which leads to a darker color and lower sugar content. The "Flue-cured" designation in this code signifies the distinct thermal curing process and the resulting attributes that differentiate it from air-cured varieties like Burley.

As this is a leaf node within the HTS classification system, there are no further subcategories under 2403.99.90.50. Therefore, classification under this code is definitive for flue-cured tobacco. Importers and exporters should ensure that the tobacco product in question has undergone the characteristic flue-curing process, resulting in its distinct color and chemical profile, to accurately apply this tariff heading.