HTS heading 2403: Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences
Heading 2403 of the US Harmonized Tariff Schedule covers Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. Below: every rated tariff line in it with its general duty rate, Section 301 China status and exclusions, then a page per line with a free duty calculator.
Heading 2403 at a glance
- 13 rated tariff lines; 0 duty-free at the general (MFN) rate.
- Ad valorem general rates from 350% to 350%; 10 line(s) use a specific or compound rate (per kg, per unit…).
- Section 301 (products of China): 13 of 13 lines on a list in effect (List 3, List 4A).
Goods named in this heading (official line texts): Water pipe tobacco, specified in subheading note 1 to this chapter, Prepared for marketing to the ultimate consumer in the identical form and package in which imp…, To be used in products other than cigarettes, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Suitable for use as wrapper tobacco, To be used in products other than cigarettes, Described in a.
Subheadings (6-digit)
- 2403.11: Smoking tobacco, whether or not containing tobacco substitutes in any proportion (1 line)
- 2403.19: Other (4 lines)
- 2403.91: "Homogenized" or "reconstituted" tobacco (4 lines)
- 2403.99: Other (4 lines)
All tariff lines in heading 2403
| Line | Description | General | Section 301 (China) | Exclusions |
|---|---|---|---|---|
| 2403.11.00 | Water pipe tobacco, specified in subheading note 1 to this chapter | 32.8¢/kg | List 3 +25% | |
| 2403.19.20 | Prepared for marketing to the ultimate consumer in the identical form and package in which imp… | 32.8¢/kg | List 3 +25% | |
| 2403.19.30 | To be used in products other than cigarettes | 32.8¢/kg | List 3 +25% | |
| 2403.19.60 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 32.8¢/kg | List 3 +25% | |
| 2403.19.90 | Other: Other | 350% | List 3 +25% | |
| 2403.91.20 | Suitable for use as wrapper tobacco | 62¢/kg | List 4A +7.5% | |
| 2403.91.43 | To be used in products other than cigarettes | 19.9¢/kg | List 3 +25% | |
| 2403.91.45 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 19.9¢/kg | List 4A +7.5% | |
| 2403.91.47 | Other: Other | 350% | List 4A +7.5% | |
| 2403.99.21 | Prepared for marketing to the ultimate consumer in the identical form and package in which imp… | 24.7¢/kg | List 3 +25% | |
| 2403.99.31 | To be used in products other than cigarettes | 24.7¢/kg | List 3 +25% | |
| 2403.99.60 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 24.7¢/kg | List 3 +25% | |
| 2403.99.90 | Other: Other | 350% | List 3 +25% |
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General information from the official US Harmonized Tariff Schedule (USITC) and USTR Section 301 notices in HTS Chapter 99; not legal or customs advice. Classification is decided by CBP; confirm with a licensed customs broker or a CBP binding ruling.
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