2403.91
6-digit heading"Homogenized" or "reconstituted" tobacco
This is a 6-digit heading — a category, not a filing code. Pick the more specific code beneath it that best matches your goods; only a 10-digit statistical code can be used on a customs entry.
Duty rates
No rate is published at this level — check the specific 10-digit statistical code beneath it.
| Rate | Value and what it means |
|---|---|
| General rate (Column 1) | See 10-digit codeColumn 1 general Applies to most trading partners — the standard "normal trade relations" rate. |
| Special rate (Column 1) | —Trade programs The country letters in parentheses are free trade agreement and preference programs. If your goods qualify under one of them, that rate replaces the general rate. |
| Column 2 rate | —Non-NTR Reserved for the small group of countries that do not have normal trade relations with the US (currently Cuba, North Korea, Russia and Belarus). Almost no importer uses this column — if you are shipping from anywhere else, ignore it. |
| Unit of quantity | — How CBP expects the quantity to be reported on the entry summary. |
Where this sits in the schedule
The tariff schedule is read top-down: each line inherits the wording of the categories above it.
Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: > Other:
Codes within "Homogenized" or "reconstituted" tobacco
16 more specific lines fall under 2403.91.
- 2403.91.20.00Suitable for use as wrapper tobacco10-digit statistical codeOther manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: > Other: > "Homogenized" or "reconstituted" tobacco:62¢/kg
- 2403.91.43To be used in products other than cigarettes8-digit subheadingOther manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: > Other: > "Homogenized" or "reconstituted" tobacco: > Other:19.9¢/kg
- 2403.91.43.50Flue-cured10-digit statistical codeOther manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: > Other: > "Homogenized" or "reconstituted" tobacco: > Other: > To be used in products other than cigarettes
- 2403.91.43.60Burley10-digit statistical codeOther manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: > Other: > "Homogenized" or "reconstituted" tobacco: > Other: > To be used in products other than cigarettes
- 2403.91.43.80Maryland10-digit statistical codeOther manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: > Other: > "Homogenized" or "reconstituted" tobacco: > Other: > To be used in products other than cigarettes
- 2403.91.43.90Other10-digit statistical codeOther manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: > Other: > "Homogenized" or "reconstituted" tobacco: > Other: > To be used in products other than cigarettes
- 2403.91.45Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions8-digit subheadingOther manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: > Other: > "Homogenized" or "reconstituted" tobacco: > Other: > Other:19.9¢/kg
- 2403.91.45.50Flue-cured10-digit statistical codeOther manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: > Other: > "Homogenized" or "reconstituted" tobacco: > Other: > Other: > Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions
- 2403.91.45.60Burley10-digit statistical codeOther manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: > Other: > "Homogenized" or "reconstituted" tobacco: > Other: > Other: > Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions
- 2403.91.45.80Maryland10-digit statistical codeOther manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: > Other: > "Homogenized" or "reconstituted" tobacco: > Other: > Other: > Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions
- 2403.91.45.90Other10-digit statistical codeOther manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: > Other: > "Homogenized" or "reconstituted" tobacco: > Other: > Other: > Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions
- 2403.91.47Other8-digit subheadingOther manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: > Other: > "Homogenized" or "reconstituted" tobacco: > Other: > Other:350%
- 2403.91.47.50Flue-cured10-digit statistical codeOther manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: > Other: > "Homogenized" or "reconstituted" tobacco: > Other: > Other: > Other
- 2403.91.47.60Burley10-digit statistical codeOther manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: > Other: > "Homogenized" or "reconstituted" tobacco: > Other: > Other: > Other
- 2403.91.47.80Maryland10-digit statistical codeOther manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: > Other: > "Homogenized" or "reconstituted" tobacco: > Other: > Other: > Other
- 2403.91.47.90Other10-digit statistical codeOther manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: > Other: > "Homogenized" or "reconstituted" tobacco: > Other: > Other: > Other
Chapter 24: Tobacco and Manufactured Tobacco Substitutes; Nicotine Products
Browse every code in this chapter to compare neighbouring classifications.
View Chapter 24Source: USITC Harmonized Tariff Schedule, 2026 Basic Edition, Revision 16. Rate text is reproduced verbatim from the official export; category paths and duty estimates are derived.
Data loaded August 18, 2026.Check this chapter on hts.usitc.govReport an error with this codeHow this data is built