2403.91 - "Homogenized" or "reconstituted" tobacco:

This HTS category, 2403.91, specifically encompasses "homogenized" or "reconstituted" tobacco. This type of tobacco is manufactured through a process that breaks down tobacco material and then reassembles it into a new form, often with the addition of binders, adhesives, or other substances. The key characteristic is that it is not derived from whole tobacco leaves in their natural state but rather from processed tobacco components.

Distinguishing this category from its sibling, 2403.99 ("Other:"), is crucial. While 2403.99 covers all other manufactured tobacco and tobacco substitutes not otherwise specified, 2403.91 isolates a distinct manufacturing process. If the tobacco product has undergone homogenization or reconstitution, it falls under this specific subheading, regardless of its intended use or final form, differentiating it from simply processed or blended tobacco leaves.

The subcategories within 2403.91 further refine the classification based on the intended application of the homogenized or reconstituted tobacco. The existence of a specific subheading for "Suitable for use as wrapper tobacco" indicates a focus on the physical characteristics and intended function that differentiate it from homogenized or reconstituted tobacco destined for other uses, such as filler or pipe tobacco. The remaining "Other:" subcategory captures homogenized or reconstituted tobacco that does not meet the criteria for wrapper tobacco, allowing for a more granular classification based on end-use.