2403.99.90.60 - Burley

This category encompasses "Burley" tobacco, which is a type of air-cured tobacco. Burley tobacco is characterized by its light color and mild flavor, and it is primarily used in the manufacture of cigarettes, pipe tobacco, and chewing tobacco. Its curing process, which involves air circulation in barns, differs significantly from other methods, influencing its chemical composition and sensory attributes.

This specific HTS code is distinct from its sibling category, 2403.99.90.50, which covers "Flue-cured" tobacco. Flue-cured tobacco undergoes a forced-air curing process using artificial heat, resulting in a brighter color and a higher sugar content. The classification of Burley at 2403.99.90.60 relies on its unique air-curing method and resulting physical and chemical properties, differentiating it from the distinct characteristics of flue-cured varieties.

As this is a leaf node within the HTS classification, there are no further subcategories. Therefore, accurate classification under this code depends on identifying tobacco that specifically fits the definition and characteristics of Burley, as opposed to other air-cured or differently cured tobacco types that might fall under broader or other more specific headings. The distinction is crucial for correct import and export declarations.