HTS heading 2403
Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences — 59 codes under this heading, with the duty on each.
| Code | Description | General rate | Units |
|---|---|---|---|
| 2403 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences + Ch. 99 | not stated | — |
| 2403.11.00.00 | Water pipe tobacco, specified in subheading note 1 to this chapter + Ch. 99 | 32.8¢/kg | kg |
| 2403.19 | Other + Ch. 99 | not stated | — |
| 2403.19.20 | Prepared for marketing to the ultimate consumer in the identical form and package in which imported + Ch. 99 | 32.8¢/kg | — |
| 2403.19.20.20 | Pipe tobacco + Ch. 99 | 32.8¢/kg (inherited from 2403.19.20) | kg |
| 2403.19.20.50 | Roll-your-own tobacco for making cigarettes + Ch. 99 | 32.8¢/kg (inherited from 2403.19.20) | kg |
| 2403.19.20.80 | Other + Ch. 99 | 32.8¢/kg (inherited from 2403.19.20) | kg |
| 2403.19.30 | To be used in products other than cigarettes + Ch. 99 | 32.8¢/kg | — |
| 2403.19.30.50 | Flue-cured + Ch. 99 | 32.8¢/kg (inherited from 2403.19.30) | kg |
| 2403.19.30.60 | Burley + Ch. 99 | 32.8¢/kg (inherited from 2403.19.30) | kg |
| 2403.19.30.80 | Maryland + Ch. 99 | 32.8¢/kg (inherited from 2403.19.30) | kg |
| 2403.19.30.90 | Other + Ch. 99 | 32.8¢/kg (inherited from 2403.19.30) | kg |
| 2403.19.60 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions + Ch. 99 | 32.8¢/kg | — |
| 2403.19.60.50 | Flue-cured + Ch. 99 | 32.8¢/kg (inherited from 2403.19.60) | kg |
| 2403.19.60.60 | Burley + Ch. 99 | 32.8¢/kg (inherited from 2403.19.60) | kg |
| 2403.19.60.80 | Maryland + Ch. 99 | 32.8¢/kg (inherited from 2403.19.60) | kg |
| 2403.19.60.90 | Other + Ch. 99 | 32.8¢/kg (inherited from 2403.19.60) | kg |
| 2403.19.90 | Other + Ch. 99 | 350% | — |
| 2403.19.90.50 | Flue-cured + Ch. 99 | 350% (inherited from 2403.19.90) | kg |
| 2403.19.90.60 | Burley + Ch. 99 | 350% (inherited from 2403.19.90) | kg |
| 2403.19.90.80 | Maryland + Ch. 99 | 350% (inherited from 2403.19.90) | kg |
| 2403.19.90.90 | Other + Ch. 99 | 350% (inherited from 2403.19.90) | kg |
| 2403.91 | "Homogenized" or "reconstituted" tobacco + Ch. 99 | not stated | — |
| 2403.91.20.00 | Suitable for use as wrapper tobacco + Ch. 99 | 62¢/kg | kg |
| 2403.91.43 | To be used in products other than cigarettes + Ch. 99 | 19.9¢/kg | — |
| 2403.91.43.50 | Flue-cured + Ch. 99 | 19.9¢/kg (inherited from 2403.91.43) | kg |
| 2403.91.43.60 | Burley + Ch. 99 | 19.9¢/kg (inherited from 2403.91.43) | kg |
| 2403.91.43.80 | Maryland + Ch. 99 | 19.9¢/kg (inherited from 2403.91.43) | kg |
| 2403.91.43.90 | Other + Ch. 99 | 19.9¢/kg (inherited from 2403.91.43) | kg |
| 2403.91.45 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions + Ch. 99 | 19.9¢/kg | — |
| 2403.91.45.50 | Flue-cured + Ch. 99 | 19.9¢/kg (inherited from 2403.91.45) | kg |
| 2403.91.45.60 | Burley + Ch. 99 | 19.9¢/kg (inherited from 2403.91.45) | kg |
| 2403.91.45.80 | Maryland + Ch. 99 | 19.9¢/kg (inherited from 2403.91.45) | kg |
| 2403.91.45.90 | Other + Ch. 99 | 19.9¢/kg (inherited from 2403.91.45) | kg |
| 2403.91.47 | Other + Ch. 99 | 350% | — |
| 2403.91.47.50 | Flue-cured + Ch. 99 | 350% (inherited from 2403.91.47) | kg |
| 2403.91.47.60 | Burley + Ch. 99 | 350% (inherited from 2403.91.47) | kg |
| 2403.91.47.80 | Maryland + Ch. 99 | 350% (inherited from 2403.91.47) | kg |
| 2403.91.47.90 | Other + Ch. 99 | 350% (inherited from 2403.91.47) | kg |
| 2403.99 | Other + Ch. 99 | not stated | — |
| 2403.99.21 | Prepared for marketing to the ultimate consumer in the identical form and package in which imported + Ch. 99 | 24.7¢/kg | — |
| 2403.99.21.30 | Chewing tobacco + Ch. 99 | 24.7¢/kg (inherited from 2403.99.21) | kg |
| 2403.99.21.40 | Snuff and snuff flours of a kind described in statistical note 1 to this chapter + Ch. 99 | 24.7¢/kg (inherited from 2403.99.21) | kg |
| 2403.99.21.90 | Other + Ch. 99 | 24.7¢/kg (inherited from 2403.99.21) | kg |
| 2403.99.31 | To be used in products other than cigarettes + Ch. 99 | 24.7¢/kg | — |
| 2403.99.31.50 | Flue-cured + Ch. 99 | 24.7¢/kg (inherited from 2403.99.31) | kg |
| 2403.99.31.60 | Burley + Ch. 99 | 24.7¢/kg (inherited from 2403.99.31) | kg |
| 2403.99.31.65 | Partially manufactured, blended or mixed tobacco + Ch. 99 | 24.7¢/kg (inherited from 2403.99.31) | kg |
| 2403.99.31.70 | Other + Ch. 99 | 24.7¢/kg (inherited from 2403.99.31) | kg |
| 2403.99.60 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions + Ch. 99 | 24.7¢/kg | — |
| 2403.99.60.50 | Flue-cured + Ch. 99 | 24.7¢/kg (inherited from 2403.99.60) | kg |
| 2403.99.60.60 | Burley + Ch. 99 | 24.7¢/kg (inherited from 2403.99.60) | kg |
| 2403.99.60.65 | Partially manufactured, blended or mixed tobacco + Ch. 99 | 24.7¢/kg (inherited from 2403.99.60) | kg |
| 2403.99.60.70 | Other + Ch. 99 | 24.7¢/kg (inherited from 2403.99.60) | kg |
| 2403.99.90 | Other + Ch. 99 | 350% | — |
| 2403.99.90.50 | Flue-cured + Ch. 99 | 350% (inherited from 2403.99.90) | kg |
| 2403.99.90.60 | Burley + Ch. 99 | 350% (inherited from 2403.99.90) | kg |
| 2403.99.90.65 | Partially manufactured, blended or mixed tobacco + Ch. 99 | 350% (inherited from 2403.99.90) | kg |
| 2403.99.90.70 | Other + Ch. 99 | 350% (inherited from 2403.99.90) | kg |
42 of these lines state no rate of their own and inherit one from the line above, which is how the schedule is read. Each says which line it came from.
Additional duties may apply
59 lines here reference Chapter 99, where Section 301, Section 232 and other additional duties live. Those are charged on top of the general rate and depend on where the goods were made. What those provisions are.
Source: Harmonized Tariff Schedule of the United States, U.S. International Trade Commission (public domain). Classification and the duties that finally apply to a shipment are a licensed customs broker's call.