2403.99.21.90
Other
Classification path
- Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences
- Other
- Other
- Prepared for marketing to the ultimate consumer in the identical form and package in which imported
- Other
Rates of duty
- General (MFN)
- 24.7¢/kg
- Column 2Cuba, North Korea, Russia, Belarus
- $1.21/kg
- Unit of quantity
- kg
Trade agreement rates
Related lines in heading 2403
- 2403.11.00.00Water pipe tobacco, specified in subheading note 1 to this chapter32.8¢/kg
- 2403.19.20.20Smoking tobacco, whether or not containing tobacco substitutes in any proportion / Pipe tobacco32.8¢/kg
- 2403.19.20.50Roll-your-own tobacco for making cigarettes32.8¢/kg
- 2403.19.20.80Smoking tobacco, whether or not containing tobacco substitutes in any proportion / Other32.8¢/kg
- 2403.19.30.50To be used in products other than cigarettes / Flue-cured32.8¢/kg
- 2403.19.30.60To be used in products other than cigarettes / Burley32.8¢/kg
- 2403.19.30.80To be used in products other than cigarettes / Maryland32.8¢/kg
- 2403.19.30.90To be used in products other than cigarettes / Other32.8¢/kg
- 2403.19.60.50Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions / Flue-cured32.8¢/kg
- 2403.19.60.60Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions / Burley32.8¢/kg
- 2403.19.60.80Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions / Maryland32.8¢/kg
- 2403.19.60.90Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions / Other32.8¢/kg
About heading 2403
Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences
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.
Full guide to heading 2403Products 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
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.
Source: USITC Harmonized Tariff Schedule, retrieved October 21, 2026.