HTS heading · chapter 24
2403
Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences
Analysis
Heading 2403 of the Harmonized Tariff Schedule covers other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. It divides into 4 six-digit subheadings and 13 eight-digit tariff lines, with 44 ten-digit statistical suffixes below them.
None of its 13 lines is duty-free at the general rate. Rates run from 350% to 350% with a median of 350%, so the line you choose sets the duty.
Its median rate of 350% sits at the 90th percentile of the headings in chapter 24.
10 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The largest subheadings are 2403.19 (other, 4 lines), 2403.91 ("Homogenized" or "reconstituted" tobacco, 4 lines), 2403.99 (other, 4 lines) and 2403.11 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Tobacco Manufacturing (312230). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2403.11.00 | Water pipe tobacco, specified in subheading note 1 to this chapter | 32.8¢/kg |
| 2403.19.20 | Prepared for marketing to the ultimate consumer in the identical form and package in which imported | 32.8¢/kg |
| 2403.19.30 | To be used in products other than cigarettes | 32.8¢/kg |
| 2403.19.60 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 32.8¢/kg |
| 2403.19.90 | Other: other | 350% |
| 2403.91.20 | Suitable for use as wrapper tobacco | 62¢/kg |
| 2403.91.43 | To be used in products other than cigarettes | 19.9¢/kg |
| 2403.91.45 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 19.9¢/kg |
| 2403.91.47 | Other: other | 350% |
| 2403.99.21 | Prepared for marketing to the ultimate consumer in the identical form and package in which imported | 24.7¢/kg |
| 2403.99.31 | To be used in products other than cigarettes | 24.7¢/kg |
| 2403.99.60 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 24.7¢/kg |
| 2403.99.90 | Other: other | 350% |