Abstract: In order to improve the industrial usability of upper tobacco leaves, the quality differences of each cutting section of upper leaves with different maturity levels were explored. The upper leaves of flue-cured tobacco variety NC102 with three harvest maturity levels (BM1, BM2, BM3) were used as test materials. The differences of upper cured-leaves in the appearance quality, physical properties, chemical composition, usability index (CCUI) and sensory quality of the three sections including tip, middle, and base were analyzed. The results showed that under the same maturity level, the appearance quality was in the order of middle > base > tip. The filling values of tip section at low and medium maturity levels were higher than that of middle and base sections, and differences in other physical indexes were found nonsignificant. Reducing sugar content and sugar alkali ratio were in the order of tip < middle < base at medium and low maturity levels while there were no significant difference at high maturity level. Starch content was in the order of tip < middle < base at all 3 maturity levels. Potassium content and potassium chloride ratio appeared in the order of tip > middle > base at all maturity levels. Total nitrogen content, nicotine content, and nitrogen alkali ratio had no significant difference in different leaf sections at different maturity levels. At low and medium maturity levels, CCUI was in the order of tip < middle < base. The CCUI in the middle and tip sections was significantly lower than that of the base section at low maturity level, but there was no significant difference at high maturity level. With the increase in maturity level, the differences in appearance quality, physical properties and CCUI in different sections were gradually reduced. The order of sensory quality score was tip < base < middle at low and medium maturity and tip > middle > base at high maturity. In conclusion, harvest maturity affects the quality of different sections of the upper leaves. The overall quality of middle and base sections at medium and low maturity levels was better than that of the tip section. The chemical components and sensory quality of the tip section were better than that of the middle and base sections at a high maturity level.