Other manufactured tobacco and manufactured tobacco — HTS 2403
Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences
Chapter 24 › Heading 2403
2026 HTS Rev 19 Synced Rules verified Operational
Written to help non-specialists understand this page. Rates, dates, and legal facts come from the official records above and on the linked source.
HTS heading 2403 is a 4-digit product category for manufactured tobacco and certain manufactured tobacco substitutes that are not classified elsewhere in the tobacco schedule. It groups several different product types, including “homogenized” or “reconstituted” tobacco, tobacco extracts and essences, and other manufactured tobacco products. The heading is a starting point, not the final tariff classification.
To reach the correct 8-digit HTSUS code, first identify the product’s essential characteristics and then follow the subheadings under heading 2403. The relevant distinctions commonly involve the material used, the product’s form, how it was manufactured, and its intended use. Review the full legal description, including chapter notes and statistical suffixes, rather than selecting a code based only on a product name or marketing description.
What to check
- Describe the product’s physical form, ingredients, tobacco content, and manufacturing process before reviewing subheadings.
- Check whether the item is homogenized or reconstituted tobacco, a tobacco extract or essence, or another manufactured tobacco product.
- Read every applicable subheading under heading 2403 and compare the product with the exclusions and definitions in the tariff schedule.
- Verify whether the 8-digit statistical suffix distinguishes the product by material, type, or another stated characteristic.
- Confirm the classification with current USITC HTSUS text and, when the product is unusual or commercially important, seek a customs broker’s or binding-ruling guidance.
HTS heading 2403 summary
Other manufactured tobacco and manufactured tobacco is a 4-digit product category containing 1 published product-code lines in this snapshot. A heading does not carry one universal duty rate; classification must be narrowed to the line matching the product facts.
How to find your code in this category
A heading is a product category. To get the exact duty, narrow from this 4-digit heading to a sub-category (usually by material), then open the 8-digit code that matches your product.
Open any code in the tables below to see its exact duty rate, a duty calculator (enter your shipment value → estimated duty and landed cost), the rate-change history chart, and the country-by-country breakdown (including Section 301/232 add-on duties).
Why you have to click in: a single category can contain products with very different duties. The rate depends on the specific product — its material and construction — and on the country of origin, and those only get pinned down at the 8-digit code level. That is why this page points you to codes instead of showing one rate for the whole category.
Sub-categories
| Code | Description |
|---|---|
| 2403.19 | Other |
| 2403.91 | "Homogenized" or "reconstituted" tobacco |
| 2403.99 | Other |
Product codes & duty rates
👇 Each row is a specific product code — click a blue code to open its full page with exact duty rates by country, the rate-history chart, and a duty calculator. 👉
| Code | Description | General (MFN) | Special | Column 2 |
|---|---|---|---|---|
| 2403.11.00.00 👉 | Water pipe tobacco, specified in subheading note 1 to this chapter | 32.8¢/kg | Free | $1.21/kg |
"Special" shows the free-trade-agreement rate; open a code to see exactly which countries qualify.
Common questions
What products fall under HTS heading 2403?
Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. To classify a specific item you must pick the matching sub-category and 8-digit code above; the right choice usually depends on the material and construction of the product.
How do I choose the right code within this category?
Start from the sub-categories (typically divided by material—for example cotton versus man-made fibers), then open the active 8- or 10-digit code that matches the product. When unsure, a licensed customs broker or a CBP binding ruling can confirm the classification.
Reference information only, not customs, legal, or classification advice. Confirm the current code and rate against the official HTS before you import.