Heading 2403: Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences
In chapter 24, Tobacco and manufactured tobacco substitutes. 13 rate lines, laid out as HTS Revision 20 (2026) prints them.
| HTS number | Description | Units | General | Special | Column 2 |
|---|---|---|---|---|---|
| 2403 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: | ||||
| Smoking tobacco, whether or not containing tobacco substitutes in any proportion: | |||||
| 2403.11.00.00 | Water pipe tobacco, specified in subheading note 1 to this chapter | kg | 32.8¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA, OM,P,PA,PE,S,SG) | $1.21/kg |
| 2403.19 | Other: | ||||
| 2403.19.20 | Prepared for marketing to the ultimate consumer in the identical form and package in which imported | 32.8¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA, OM,P,PA,PE,S,SG) | $1.21/kg | |
| 2403.19.20.20 | Pipe tobacco | kg | |||
| 2403.19.20.50 | Roll-your-own tobacco for making cigarettes | kg | |||
| 2403.19.20.80 | Other | kg | |||
| Other: | |||||
| 2403.19.30 | To be used in products other than cigarettes | 32.8¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | $1.21/kg | |
| 2403.19.30.50 | Flue-cured | kg | |||
| 2403.19.30.60 | Burley | kg | |||
| 2403.19.30.80 | Maryland | kg | |||
| 2403.19.30.90 | Other | kg | |||
| Other: | |||||
| 2403.19.60 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 32.8¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | $1.21/kg | |
| 2403.19.60.50 | Flue-cured | kg | |||
| 2403.19.60.60 | Burley | kg | |||
| 2403.19.60.80 | Maryland | kg | |||
| 2403.19.60.90 | Other | kg | |||
| 2403.19.90 | Other | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | 350% | |
| 2403.19.90.50 | Flue-cured | kg | |||
| 2403.19.90.60 | Burley | kg | |||
| 2403.19.90.80 | Maryland | kg | |||
| 2403.19.90.90 | Other | kg | |||
| Other: | |||||
| 2403.91 | "Homogenized" or "reconstituted" tobacco: | ||||
| 2403.91.20.00 | Suitable for use as wrapper tobacco | kg | 62¢/kg | Free (A,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | $6.45/kg |
| Other: | |||||
| 2403.91.43 | To be used in products other than cigarettes | 19.9¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | $1.10/kg | |
| 2403.91.43.50 | Flue-cured | kg | |||
| 2403.91.43.60 | Burley | kg | |||
| 2403.91.43.80 | Maryland | kg | |||
| 2403.91.43.90 | Other | kg | |||
| Other: | |||||
| 2403.91.45 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 19.9¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | $1.10/kg | |
| 2403.91.45.50 | Flue-cured | kg | |||
| 2403.91.45.60 | Burley | kg | |||
| 2403.91.45.80 | Maryland | kg | |||
| 2403.91.45.90 | Other | kg | |||
| 2403.91.47 | Other | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | 350% | |
| 2403.91.47.50 | Flue-cured | kg | |||
| 2403.91.47.60 | Burley | kg | |||
| 2403.91.47.80 | Maryland | kg | |||
| 2403.91.47.90 | Other | kg | |||
| 2403.99 | Other: | ||||
| 2403.99.21 | Prepared for marketing to the ultimate consumer in the identical form and package in which imported | 24.7¢/kg | Free (A+,AU,BH,CL,CO,D,E, IL,KR,MA, OM,P,PA,PE,S,SG) | $1.21/kg | |
| 2403.99.21.30 | Chewing tobacco | kg | |||
| 2403.99.21.40 | Snuff and snuff flours of a kind described in statistical note 1 to this chapter | kg | |||
| 2403.99.21.90 | Other | kg | |||
| Other: | |||||
| 2403.99.31 | To be used in products other than cigarettes | 24.7¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA, OM,P,PA,PE,S,SG) | $1.21/kg | |
| 2403.99.31.50 | Flue-cured | kg | |||
| 2403.99.31.60 | Burley | kg | |||
| Other: | |||||
| 2403.99.31.65 | Partially manufactured, blended or mixed tobacco | kg | |||
| 2403.99.31.70 | Other | kg | |||
| Other: | |||||
| 2403.99.60 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 24.7¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | $1.21/kg | |
| 2403.99.60.50 | Flue-cured | kg | |||
| 2403.99.60.60 | Burley | kg | |||
| Other: | |||||
| 2403.99.60.65 | Partially manufactured, blended or mixed tobacco | kg | |||
| 2403.99.60.70 | Other | kg | |||
| 2403.99.90 | Other | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | 350% | |
| 2403.99.90.50 | Flue-cured | kg | |||
| 2403.99.90.60 | Burley | kg | |||
| Other: | |||||
| 2403.99.90.65 | Partially manufactured, blended or mixed tobacco | kg | |||
| 2403.99.90.70 | Other | kg |
Rates are quoted as printed. Each 8-digit number opens its own page with footnotes and cited chapter 99 headings.
Watch lines in heading 2403
Pick the 8 or 10 digit numbers you import and we email you the old and new text whenever a new HTS revision changes them.
See the alert plansChapter 99 headings cited in this heading
- 9918.24.10 cited by 3 lines
- 9918.24.11 cited by 3 lines
What this page leaves to your broker
This page quotes the schedule. It does not add the rates together, and it does not say whether a chapter 99 heading applies to a shipment: that turns on the country of origin, the dates and the U.S. notes to chapter 99. Section 301, Section 232 and other chapter 99 measures list the goods they cover in those notes and in Federal Register notices, so a line can be covered by a heading its footnotes never cite. A licensed customs broker makes the determination.
Built September 29, 2026 from HTS Revision 20 (2026) (USITC release 2026HTSRev20, published September 23, 2026, current since September 28, 2026). The schedule changes often; USITC's own site always has the current text.