# HTS 2403: Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences:

https://geopax.app/tariffs/catalog/24/2403

Source: [2026 HTS Revision 21 (October 9, 2026)](https://hts.usitc.gov/search?query=2403). Additional duties by country of origin may apply; estimate a shipment's full duty with the tariff calculator: https://geopax.app/tariffs/calculator

## 2403: Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences:

| Code | Description | General | Special | Column 2 | Units |
| --- | --- | --- | --- | --- | --- |
| 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 | 32.8¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA, OM,P,PA,PE,S,SG) | $1.21/kg | 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 | 32.8¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA, OM,P,PA,PE,S,SG) | $1.21/kg | kg |
| 2403.19.20.50 |         Roll-your-own tobacco for making cigarettes | 32.8¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA, OM,P,PA,PE,S,SG) | $1.21/kg | kg |
| 2403.19.20.80 |         Other | 32.8¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA, OM,P,PA,PE,S,SG) | $1.21/kg | 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 | 32.8¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | $1.21/kg | kg |
| 2403.19.30.60 |           Burley | 32.8¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | $1.21/kg | kg |
| 2403.19.30.80 |           Maryland | 32.8¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | $1.21/kg | kg |
| 2403.19.30.90 |           Other | 32.8¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | $1.21/kg | 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 | 32.8¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | $1.21/kg | kg |
| 2403.19.60.60 |           Burley | 32.8¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | $1.21/kg | kg |
| 2403.19.60.80 |           Maryland | 32.8¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | $1.21/kg | kg |
| 2403.19.60.90 |           Other | 32.8¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | $1.21/kg | 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 | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | 350% | kg |
| 2403.19.90.60 |           Burley | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | 350% | kg |
| 2403.19.90.80 |           Maryland | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | 350% | kg |
| 2403.19.90.90 |           Other | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | 350% | kg |
|  |   Other: |  |  |  |  |
| 2403.91 |     "Homogenized" or "reconstituted" tobacco: |  |  |  |  |
| 2403.91.20.00 |       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 |
|  |       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 | 19.9¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | $1.10/kg | kg |
| 2403.91.43.60 |           Burley | 19.9¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | $1.10/kg | kg |
| 2403.91.43.80 |           Maryland | 19.9¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | $1.10/kg | kg |
| 2403.91.43.90 |           Other | 19.9¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | $1.10/kg | 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 | 19.9¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | $1.10/kg | kg |
| 2403.91.45.60 |           Burley | 19.9¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | $1.10/kg | kg |
| 2403.91.45.80 |           Maryland | 19.9¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | $1.10/kg | kg |
| 2403.91.45.90 |           Other | 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 | 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 | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | 350% | kg |
| 2403.91.47.60 |           Burley | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | 350% | kg |
| 2403.91.47.80 |           Maryland | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | 350% | kg |
| 2403.91.47.90 |           Other | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | 350% | 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 | 24.7¢/kg | Free (A+,AU,BH,CL,CO,D,E, IL,KR,MA, OM,P,PA,PE,S,SG) | $1.21/kg | kg |
| 2403.99.21.40 |         Snuff and snuff flours of a kind described in statistical note 1 to this chapter | 24.7¢/kg | Free (A+,AU,BH,CL,CO,D,E, IL,KR,MA, OM,P,PA,PE,S,SG) | $1.21/kg | kg |
| 2403.99.21.90 |         Other | 24.7¢/kg | Free (A+,AU,BH,CL,CO,D,E, IL,KR,MA, OM,P,PA,PE,S,SG) | $1.21/kg | 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 | 24.7¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA, OM,P,PA,PE,S,SG) | $1.21/kg | kg |
| 2403.99.31.60 |           Burley | 24.7¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA, OM,P,PA,PE,S,SG) | $1.21/kg | kg |
|  |           Other: | 24.7¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA, OM,P,PA,PE,S,SG) | $1.21/kg |  |
| 2403.99.31.65 |           Partially manufactured, blended or mixed tobacco | 24.7¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA, OM,P,PA,PE,S,SG) | $1.21/kg | kg |
| 2403.99.31.70 |           Other | 24.7¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA, OM,P,PA,PE,S,SG) | $1.21/kg | 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 | 24.7¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | $1.21/kg | kg |
| 2403.99.60.60 |           Burley | 24.7¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | $1.21/kg | kg |
|  |           Other: | 24.7¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | $1.21/kg |  |
| 2403.99.60.65 |           Partially manufactured, blended or mixed tobacco | 24.7¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | $1.21/kg | kg |
| 2403.99.60.70 |           Other | 24.7¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | $1.21/kg | 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 | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | 350% | kg |
| 2403.99.90.60 |           Burley | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | 350% | kg |
|  |           Other: | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | 350% |  |
| 2403.99.90.65 |           Partially manufactured, blended or mixed tobacco | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | 350% | kg |
| 2403.99.90.70 |           Other | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | 350% | kg |