Chapter 24 · Tobacco and manufactured tobacco substitutes · Section 4
HS Code 2403.91
"Homogenized" or "reconstituted" tobacco
Heading 2403: Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences
US HTS + UK Tariff v4.0.1596 · updated 2026-09-10 · sources
United States - HTS lines under 2403.91
Source: official Harmonized Tariff Schedule (USITC). "General" is the normal-trade-relations rate; "Special" lists preference programs; "Other" is the column-2 rate. Additional Section 232/301 duties may apply on top.
| HTS code | Description | General | Special | Other | Unit |
|---|---|---|---|---|---|
| 2403.91.20 |
"Homogenized" or "reconstituted" tobacco > Suitable for use as wrapper tobacco |
62¢/kg | Free (A,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | $6.45/kg | kg |
| 2403.91.43 |
"Homogenized" or "reconstituted" tobacco > Other > To be used in products other than cigarettes 4 statistical lines (10-digit)
|
19.9¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | $1.10/kg | kg |
| 2403.91.45 |
Other > Other > Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions 4 statistical lines (10-digit)
|
19.9¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | $1.10/kg | kg |
| 2403.91.47 |
Other > Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions > Other 4 statistical lines (10-digit)
|
350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | 350% | kg |
Estimate the US duty runs in your browser · no caps
Enter the customs value (and quantity, when a rate is per-unit) to estimate the general-rate duty per HTS line. Estimates exclude Section 232/301 surcharges, MPF/HMF and fees. Not a customs ruling.
European Union - CN codes under 2403.91
Source: EU Combined Nomenclature (Eurostat, © European Union, reused per Decision 2011/833/EU). Duty rates and measures live in TARIC; each code links to the official consultation.
| CN code | Description | |
|---|---|---|
| 2403 91 00 | Homogenised or reconstituted tobacco | EU duty (TARIC) → |
United Kingdom - commodity codes under 2403.91
Source: UK Integrated Online Tariff (Open Government Licence v3.0). Declarable 10-digit codes go on the customs declaration; check the official page for the current duty and VAT measures.
| Commodity code | Description | |
|---|---|---|
| 2403 91 00 00 | 'Homogenised' or 'reconstituted' tobacco | UK duty & VAT → |
Other subheadings in 2403
Sources: U.S. International Trade Commission, Harmonized Tariff Schedule (public domain) · EU Combined Nomenclature © European Union, Eurostat (Decision 2011/833/EU) · UK Integrated Online Tariff, contains public sector information licensed under the Open Government Licence v3.0. Data refreshed weekly. Details on About & Data Sources.