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💾 Data Updated: 2025 HTS Revision 30 • Last updated: November 24, 2025

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

Sub-classifications

Commodity Code
Description

Overview

HTS category 2403 encompasses a diverse range of manufactured tobacco products and their substitutes that do not fall under more specific headings within Chapter 24. This includes, but is not limited to, homogenized or reconstituted tobacco, which is processed tobacco material reformed into sheets or other shapes, as well as tobacco extracts and essences used in various applications. The primary characteristic is that these are processed forms of tobacco or substitutes thereof, intended for consumption or use.

This category is distinct from earlier headings in Chapter 24, such as those covering raw tobacco or specific tobacco products like cigarettes or cigars. While those headings focus on unprocessed leaf or more conventionally prepared tobacco items, 2403 deals with processed forms that have undergone significant manufacturing to alter their physical state or extract their constituents. It serves as a residual category for manufactured tobacco and substitutes that are not otherwise specified.

Within HTS 2403, further subdivisions exist to differentiate between types of manufactured tobacco and substitutes. One key distinction is made between smoking tobacco, which may incorporate tobacco substitutes, and other miscellaneous manufactured tobacco products or substitutes. These subcategories are crucial for precise classification, allowing for the recognition of different preparation methods and the inclusion or exclusion of substitute materials, impacting duty rates and regulatory requirements.

Go up to Chapter 24: Tobacco and manufactured tobacco substitutes

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