💾 Data Updated: Latest version • Last updated: December 09, 2025

2403.91.47.90 - Other 🖩

Details

FieldValue
Unit of Quantitykg
General Rate of Duty (Column 1 - General)350%
Special Rate of Duty (Column 1 - Special)Free (AU,BH,CL,IL,KR,MA,OM,P,PE,S,SG) 35% (PA) See 9918.24.10-9918.24.11 (CO)
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Column 2 Rate of Duty350%
Quota QuantityN/A
Additional DutiesN/A
About Duty Rates: Rates are divided into Column 1 and Column 2. Column 1 is subdivided into General (normal trade relations rates for all countries not eligible for special programs) and Special (preferential rates for countries with free trade agreements or preference programs). Column 2 rates apply to products from Cuba, North Korea, Belarus, and Russia. When no special rate exists for a classification, General rates apply.

Overview

This HTS subcategory, 2403.91.47.90, encompasses other forms of "homogenized" or "reconstituted" tobacco not specifically classified under flue-cured, Burley, or Maryland types. Homogenized or reconstituted tobacco is manufactured from tobacco dust, stems, and other byproducts, which are then processed to create a sheet or pulp that can be reformed into a usable tobacco material. This category captures any such processed tobacco that does not fit the specific curing methods defined by its sibling categories.

While siblings 2403.91.47.50 (Flue-cured), 2403.91.47.60 (Burley), and 2403.91.47.80 (Maryland) refer to specific types of tobacco based on their curing processes, this category serves as a residual for other applications of reconstituted tobacco. The distinction lies in the method of preparation; this category focuses on the reconstituted form regardless of whether the original tobacco leaves used in its production were flue-cured, Burley, or Maryland, so long as it doesn't fit the specific sibling definitions.

As this is a leaf node within the HTS structure, there are no further subcategories. Classification within 2403.91.47.90 relies on ensuring the product is indeed "homogenized" or "reconstituted" tobacco and that it does not meet the specific criteria of the more granular sibling classifications based on distinct curing methods. This category acts as the final destination for all other reconstituted tobacco products not otherwise specified.

Frequently Asked Questions

›What is HTS code 2403.91.47.90?
HTS code 2403.91.47.90 covers Other under the US Harmonized Tariff Schedule. It falls under Chapter 24: Tobacco and manufactured tobacco substitutes.
›What products are classified under 2403.91.47.90?
This classification covers Other. It is a subcategory of Other (2403.91.47).
›What is the import duty rate for 2403.91.47.90?
The general rate of duty for HTS 2403.91.47.90 is 350%. Special preferential rates may apply: Free (AU,BH,CL,IL,KR,MA,OM,P,PE,S,SG) 35% (PA) See 9918.24.10-9918.24.11 (CO). The Column 2 rate is 350%.
›What unit of quantity is used for 2403.91.47.90?
Imports under HTS 2403.91.47.90 are measured in kg.
›Are there special tariff programs for 2403.91.47.90?
Yes, preferential rates may apply under programs including: Australia Special Rate, Bahrain Special Rate, Chile Special Rate, Israel Special Rate (duty-free treatment), Korea Special Rate. And 6 more programs.

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