Heading 2403

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences

44 declarable lines

Heading 2403 covers manufactured tobacco that is not a cigar or cigarette: smoking tobacco, chewing tobacco, snuff, homogenized or reconstituted tobacco, and tobacco extracts and essences. The heading is split first by product type, with water pipe tobacco in 2403.11, other smoking tobacco in 2403.19, homogenized or reconstituted tobacco in 2403.91, and everything else in 2403.99. Within each group the lines then turn on whether the goods are packed for retail sale to the ultimate consumer, on the tobacco type (flue-cured, Burley, Maryland, other), and on whether the goods are described in additional U.S. note 5 to chapter 24.

Products in this heading

Water pipe (hookah) smoking tobacco
Pipe tobacco packed for retail sale in the form imported
Roll-your-own tobacco for making cigarettes
Chewing tobacco packed for retail sale
Snuff and snuff flours
Reconstituted tobacco sheet suitable for use as wrapper
Flue-cured or Burley leaf tobacco prepared for use in products other than cigarettes
Partially manufactured, blended or mixed tobacco

How to choose the right subheading

Product type: smoking tobacco, homogenized or reconstituted tobacco, or other manufactured tobacco such as chewing tobacco or snuff.
For smoking tobacco, whether it is water pipe tobacco (2403.11) or another kind (2403.19).
Whether the goods are prepared for marketing to the ultimate consumer in the identical form and package in which imported.
Tobacco type: flue-cured, Burley, Maryland, or other.
Whether the goods are described in additional U.S. note 5 to chapter 24 and entered under its provisions, which moves the line from the 350% rate group to the specific-duty group.

Often confused with

Cigars, cheroots, cigarillos and cigarettes
Finished cigars and cigarettes are classified in heading 2402, not as manufactured smoking tobacco.
Heading 2402
Unmanufactured tobacco leaf and tobacco refuse
Leaf that has not been manufactured stays in heading 2401.
Heading 2401
Nicotine pouches and vaping liquids
Products for inhalation without combustion, and other nicotine products for intake, go to heading 2404.
Heading 2404
Tobacco extracts used to make nicotine for inhalation products
When the extract is put up for inhalation products, the finished goods fall in heading 2404.
Heading 2404

Frequently asked questions

What is the HTS code for water pipe tobacco?

Water pipe tobacco is 2403.11.00.00. The general (MFN) rate is 32.8 cents/kg.

What is the duty on pipe tobacco imported ready for retail sale?

Pipe tobacco prepared for marketing to the ultimate consumer in the identical form and package in which imported is 2403.19.20.20. The general (MFN) rate is 32.8 cents/kg.

How do I classify reconstituted tobacco sheet?

Start with 2403.91. If it is suitable for use as wrapper tobacco, use 2403.91.20.00 at a general (MFN) rate of 62 cents/kg. If it is for use in products other than cigarettes, use 2403.91.43.50 at a general (MFN) rate of 19.9 cents/kg.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.