Home › Chapter 24 › Heading 2403

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

HEADING DEFINITION & DISAMBIGUATION

HS Heading 2403 encompasses other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. It classifies 4 6-digit WCO subheadings within Chapter 24 under the Harmonized System [USITC HTS 2026].

Chapter

Ch 24

Heading

2403

Subheadings

4 HS6

Status

Verified 2026

Subheadings Under Heading 2403

HS Code	WCO 6-Digit Subheading Description	Chapter	Operational Package
2403.11	Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Water pipe tobacco, specified in subheading note 1 to this chapter	24	View 2403.11 Package →
2403.19	Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other	24	View 2403.19 Package →
2403.91	Other, "Homogenized" or "reconstituted" tobacco	24	View 2403.91 Package →
2403.99	Other, Other	24	View 2403.99 Package →

DISAMBIGUATION & CLASSIFICATION GUIDE

How to Select the Correct Subheading Under Heading 2403

Commercial shipments must be declared under the exact 6-digit WCO subheading that matches physical, chemical, or processing characteristics. Review the subheading descriptions above and verify against binding CBP CROSS rulings prior to entry filing.

Official Primary Sources & Authority References

USITC HTS Heading 2403 ↗

United States International Trade Commission official Harmonized Tariff Schedule.

CBP CROSS Rulings ↗

CBP e-Rulings database for Heading 2403 precedent rulings.

WCO Nomenclature ↗

World Customs Organization Harmonized System 2022 nomenclature standard.

U.S. Census Foreign Trade ↗

U.S. Census Bureau HTS-to-NAICS concordance and Schedule B export database.

Heading 2403 Frequently Asked Questions (FAQ)

What commercial articles are grouped under HS Heading 2403?

HS Heading 2403 covers Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, grouping 4 6-digit WCO subheadings.

How are 6-digit subheadings structured under Heading 2403?

Subheadings under Heading 2403 range from 2403.11 to 2403.90, classifying goods by processing state, origin, or material composition.

What is the representative US import duty rate for Heading 2403?

US MFN general duty rates for Heading 2403 commodities range from Duty-Free up to representative ad valorem percentages under the 2026 US HTS.

Are Section 301 tariffs applicable to goods under Heading 2403?

Section 301 additional tariffs depend on the specific 8-digit or 10-digit US HTS code and country of origin (e.g. China Lists 1–4A).

What PGA message set flags apply to Heading 2403?

Partner Government Agency flags (FDA, USDA APHIS, EPA) apply depending on the specific commodity sub-classification.

How do I distinguish between subheadings under Heading 2403?

Review WCO subheading terms and candidate descriptions. For example, unroasted vs. roasted or decaffeinated vs. non-decaffeinated.

Can goods under Heading 2403 enter duty-free under USMCA?

Yes. Goods originating in USMCA territories (US, Mexico, Canada) enter duty-free under SPI code P with a valid Certificate of Origin.

What is the Section 321 de minimis limit for Heading 2403?

Eligible import shipments valued at $800 USD or less imported by one person on one day enter duty-free under 19 U.S.C. 1321.

What documents are required for formal customs entry of Heading 2403?

Commercial Invoice, Packing List, Bill of Lading, and CBP Form 7501 are mandatory for entries exceeding $2,500 USD.

How can an importer get a binding CBP classification ruling for Heading 2403?

Importers may apply for a binding ruling via CBP National Commodity Specialist Division under 19 CFR Part 177.