Whether or not cut in regular size, having a custom value of not less than Euro|450 per 100|kg net weight, for use as binder or wrapper for the manufacture of goods falling within subheading 2402 10 00

Unmanufactured tobacco; tobacco refuse As regards tobacco in the natural or unmanufactured state, see the HS Explanatory Note to heading 2401 , first paragraph, (1). It is to be noted that: (a) ‘flue-cured’ Virginia type tobacco means tobacco which has been cured under artificial atmospheric conditions by a process of regulating the heat and ventilation, without allowing smoke and fumes to come into contact with the tobacco leaves; the colour of the cured tobacco normally ranges from lemon to very dark orange or red. Other colours and combinations of colours frequently result from variations in maturity or cultural and curing techniques; (b) ‘light air-cured’ Burley type tobacco (including Burley hybrids) means tobacco which has been cured under natural atmospheric conditions and does not carry the odour of smoke or fumes if supplemental heat or air circulation has been applied; the leaves normally range from light tan to reddish colour. Other colours and combinations of colours frequently result from variations in maturity or cultural and curing techniques; (c) ‘light air-cured’ Maryland type tobacco means tobacco which has been cured under natural atmospheric conditions and does not carry the odour of smoke or fumes if supplemental heat or air circulation has been applied; the leaves normally range from a light-yellow to deep cherry red colour. Other colours and combinations of colours frequently result from variations in maturity or cultural and curing techniques; (d) ‘fire-cured’ tobacco means tobacco, which has been cured under artificial atmospheric conditions by the use of open fires from which wood smoke has been partly absorbed by the tobacco. ‘Fire-cured’ tobacco leaves are normally thicker than leaves of Burley, ‘flue-cured’ or Maryland from the corresponding stalk position. Colours normally range from yellowish-brown to very dark brown. Other colours and combinations of colours frequently result from variations in maturity or cultural and curing techniques. ‘Sun-cured’ tobacco has been cured directly by the heat of the sun in the open air and in full daylight. This heading does not include live tobacco plants (heading 0602 ).