Class Codes & Rates:

Code 2174 includes warehousing tobacco as it is received from growers. It covers stemming, stripping, and bunching green leaf tobacco and packing or compressing the same tobacco into hogsheads, caddies, and tierces as well as cooperage work. It also applies to black leaf departments that treat black leaf tobacco with certain oils and flavoring preparations. Black leaf tobacco is also packed into hogsheads, caddies or tierces for shipment. Code 2174 also applies to exclusive tobacco warehouses absent of any processing, sorting, grading or packing operations. Code 2174 includes the treating of tobacco with flavoring extracts as a part of tobacco manufacturing.