2403.91.43.90 - Other

This HTS classification, 2403.91.43.90, covers "other" types of homogenized or reconstituted tobacco intended for use in products other than cigarettes. Homogenized or reconstituted tobacco is a product manufactured from tobacco leaf particles, stems, and dust, reprocessed and reformed into a sheet or other form. This category is for such manufactured tobacco where the specific type of tobacco processing or origin, such as flue-cured, Burley, or Maryland, is not specified or does not otherwise fit the preceding subheadings within 2403.91.43.

The distinction of this category lies in its residual nature. Unlike the sibling categories 2403.91.43.50 (Flue-cured), 2403.91.43.60 (Burley), and 2403.91.43.80 (Maryland), which are defined by specific tobacco curing methods or varietals, 2403.91.43.90 captures all other forms of reconstituted tobacco that do not fall into these precisely defined groups. The key unifying characteristic for all items under 2403.91.43 remains their intended use in manufactured tobacco products that are not cigarettes.

As a leaf node, this classification does not have further subdivisions. Therefore, the practical classification criteria for this heading will focus on the physical characteristics of the reconstituted tobacco product itself and confirmation that its intended end-use is for non-cigarette tobacco products, thereby differentiating it from tobacco intended for direct consumption or other specific uses.