HTS US: 2403.XX.XXXX
Description
Heading 2403 encompasses a wide range of manufactured tobacco products and tobacco substitutes, including “homogenized” or “reconstituted” tobacco, as well as tobacco extracts and essences. These products are used in various forms, commonly in smoking and chewing applications, and may also be ingredients in other tobacco products.
The classification includes:
- Water pipe tobacco: Specifically described under subheading note 1 to this chapter, intended for use in water pipes.
- Other manufactured tobacco: Products prepared for marketing to the ultimate consumer, including pipe tobacco, roll-your-own tobacco, and other forms.
- Tobacco for use in products other than cigarettes: Flue-cured, Burley, Maryland types, and others.
- “Homogenized” or “reconstituted” tobacco: Tobacco processed into sheets or other forms suitable for use as wrapper tobacco or other products.
- Tobacco extracts and essences: Concentrated substances derived from tobacco for flavoring or other purposes.
Code Hierarchy
- Section II: Vegetable Products (Chapters 7-14)
- Chapter 24: Tobacco and Manufactured Tobacco Substitutes
- Heading 2403: Other manufactured tobacco and manufactured tobacco substitutes; “homogenized” or “reconstituted” tobacco; tobacco extracts and essences.
- US HTS Code (10-digit):
2403.XX.XXXX– Specific subheadings define product types and their intended uses.
Detailed Breakdown of Subheadings
The HTS code 2403 is subdivided into multiple 6-digit and 10-digit subheadings that distinguish different tobacco products by their form, use, and type of tobacco leaf involved.
| HTS Code | Description | Examples & Notes |
|---|---|---|
| 2403.11.00.00 | Water pipe tobacco | Specified in subheading note 1 to this chapter; tobacco prepared for use in water pipes. |
| 2403.19 | Other manufactured tobacco: | General category for manufactured tobacco products not classified elsewhere. |
| 2403.19.20.20 | Pipe tobacco | Prepared for marketing to the ultimate consumer in the identical form and package in which imported. |
| 2403.19.20.50 | Roll-your-own tobacco for making cigarettes | Loose tobacco intended for consumers to roll their own cigarettes. |
| 2403.19.20.80 | Other | Other forms of prepared tobacco for consumer use. |
| 2403.19.30.50 | Flue-cured tobacco to be used in products other than cigarettes | Tobacco cured by flue-curing method. |
| 2403.19.30.60 | Burley tobacco to be used in products other than cigarettes | Air-cured tobacco variety used in blends and products. |
| 2403.19.30.80 | Maryland tobacco to be used in products other than cigarettes | Tobacco type known for mild flavor, often used in blends. |
| 2403.19.30.90 | Other tobacco types to be used in products other than cigarettes | Includes various other tobacco leaf types for non-cigarette uses. |
| 2403.19.60.50 | Flue-cured tobacco, described in additional U.S. note 5 | Imported under special provisions. |
| 2403.19.60.60 | Burley tobacco, described in additional U.S. note 5 | Special entry conditions apply. |
| 2403.19.60.80 | Maryland tobacco, described in additional U.S. note 5 | Special entry conditions apply. |
| 2403.19.60.90 | Other tobacco types, described in additional U.S. note 5 | Other varieties under special entry conditions. |
| 2403.19.90.50 | Flue-cured other tobacco | Other manufactured tobacco types. |
| 2403.19.90.60 | Burley other tobacco | Other manufactured tobacco types. |
| 2403.19.90.80 | Maryland other tobacco | Other manufactured tobacco types. |
| 2403.19.90.90 | Other | Miscellaneous manufactured tobacco products. |
| 2403.91 | “Homogenized” or “reconstituted” tobacco: | Tobacco processed into sheets or other forms to be used primarily in cigarette manufacture. |
| 2403.91.20.00 | Suitable for use as wrapper tobacco | High-quality homogenized tobacco for cigarette wrappers. |
| 2403.91.43.50 | Flue-cured tobacco to be used in products other than cigarettes | Processed homogenized tobacco of flue-cured type. |
| 2403.91.43.60 | Burley homogenized tobacco | Processed homogenized Burley tobacco. |
| 2403.91.43.80 | Maryland homogenized tobacco | Processed homogenized Maryland tobacco. |
| 2403.91.43.90 | Other homogenized tobacco for products other than cigarettes | Miscellaneous types. |
| 2403.91.45.50 | Flue-cured tobacco described in additional U.S. note 5 | Special entry conditions apply. |
| 2403.91.45.60 | Burley tobacco described in additional U.S. note 5 | Special entry conditions apply. |
| 2403.91.45.80 | Maryland tobacco described in additional U.S. note 5 | Special entry conditions apply. |
| 2403.91.45.90 | Other types under additional U.S. note 5 | Special entry conditions apply. |
| 2403.91.47.50 | Flue-cured other homogenized tobacco | Miscellaneous homogenized tobacco types. |
| 2403.91.47.60 | Burley other homogenized tobacco | Miscellaneous homogenized tobacco types. |
| 2403.91.47.80 | Maryland other homogenized tobacco | Miscellaneous homogenized tobacco types. |
| 2403.91.47.90 | Other homogenized tobacco | Other unspecified homogenized tobacco products. |
| 2403.99 | Other manufactured tobacco: | Includes chewing tobacco, snuff, and other tobacco products. |
| 2403.99.21.30 | Chewing tobacco prepared for marketing to ultimate consumer | Ready-for-sale chewing tobacco. |
| 2403.99.21.40 | Snuff and snuff flours | Products described in statistical note 1 to this chapter. |
| 2403.99.21.90 | Other chewing tobacco types | Miscellaneous chewing tobacco products. |
| 2403.99.31.50 | Flue-cured tobacco to be used in products other than cigarettes | Processed manufactured tobacco. |
| 2403.99.31.60 | Burley tobacco to be used in products other than cigarettes | Processed manufactured tobacco. |
| 2403.99.31.65 | Partially manufactured, blended or mixed tobacco | Intermediate products for further processing. |
| 2403.99.31.70 | Other tobacco types | Miscellaneous manufactured tobacco. |
| 2403.99.60.50 | Flue-cured tobacco described in additional U.S. note 5 | Special entry conditions. |
| 2403.99.60.60 | Burley tobacco described in additional U.S. note 5 | Special entry conditions. |
| 2403.99.60.65 | Partially manufactured, blended, or mixed tobacco under note 5 | Special conditions for import. |
| 2403.99.60.70 | Other tobacco types under note 5 | Special entry conditions. |
| 2403.99.90.50 | Flue-cured other tobacco | Miscellaneous tobacco products. |
| 2403.99.90.60 | Burley other tobacco | Miscellaneous tobacco products. |
| 2403.99.90.65 | Partially manufactured, blended or mixed tobacco | Intermediate products. |
| 2403.99.90.70 | Other tobacco types | Miscellaneous manufactured tobacco. |
What is NOT Classified Here?
Important exclusions from this heading include:
- Unmanufactured tobacco leaf: These are classified under other headings such as 2401 and 2402.
- Manufactured tobacco products like cigarettes and cigars: These are classified under headings 2402 and 2402.20 respectively.
- Tobacco substitutes not based on tobacco leaf: May fall under other categories depending on composition.
- Other tobacco preparations: Such as flavored or processed tobacco products that fit other specific classifications.
Notes
- U.S. Note 5 to Chapter 24: Provides special provisions for certain tobacco products and their entry conditions into the United States.
- Tariff and Duty: Duty rates vary by specific tobacco product type and use; many products are subject to additional regulations and taxes.
- FDA and Other Regulatory Oversight: Manufactured tobacco products are subject to FDA regulations, including labeling and ingredient disclosures.
Declaration Example
Product: Shipment of roll-your-own tobacco prepared for consumer sale.US HTS Code:
2403.19.20.50(Roll-your-own tobacco for making cigarettes)Unit of Quantity: Kilogram (kg)
General Duty Rate: Consult current USHTS for applicable rate; subject to FDA import requirements.
Additional Requirements: FDA import compliance, possible FDA premarket authorization.
Related HTS Codes
- HTS 2401: Unmanufactured tobacco; tobacco refuse.
- HTS 2402: Cigars, cheroots, and cigarillos, of tobacco or tobacco substitutes.
- HTS 2404: Smoking mixtures and other manufactured tobacco substitutes.
