HTS code 2403 — Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences

Tariff lines under heading 2403

Full 10-digit codes with their general (MFN) duty rates. The correct line depends on the product's material, construction, and use.

Documents required to import under 2403

Customs paperwork typically required to import these goods into the United States. Conditional items depend on shipment value, transport mode, or origin.

• Commercial InvoiceRequired
• Packing ListRequired
• Bill of Lading / Airway BillRequired
• CBP Entry Summary (7501)Required

  Prepared and filed by your customs broker

• CBP Entry / Release (3461)Required

  Prepared and filed by your customs broker

• Customs Bond (CBP 301)Conditional

  Required for formal entries — generally shipments valued over $2,500

  Single-entry or continuous bond, obtained through your broker or a surety

• Importer Security Filing (ISF "10+2")Conditional

  Required for ocean freight only

  Filed electronically at least 24 hours before loading at the foreign port

• Importer ID Input Record (CBP 5106)Conditional

  Required to establish or update your importer-of-record number with CBP

  One-time setup for a new importer; not filed per shipment

• Entry Manifest (CBP 7533)Conditional

  Alternative to the 3461 for informal, low-value, or contiguous-country entries

• FDA Prior NoticeRequired

  Must be submitted 2-8 hours before arrival

• Phytosanitary CertificateConditional

  Required for plant-based products

Common questions

What is HTS code 2403?

HTS heading 2403 covers other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. It sits in Chapter 24 (tobacco) of the US Harmonized Tariff Schedule and contains 44 tariff lines.

What is the duty rate for HTS 2403?

General duty rate of 350%; 32 lines carry a specific or compound duty. The general rate applies to most-favoured-nation trading partners; goods from countries with a free trade agreement may qualify for a reduced or duty-free special rate.

How many digits does a full HTS code have?

US import entries require the full 10-digit HTS code. Heading 2403 is the first four digits — the remaining six narrow it down to the specific product, which is what determines the duty rate you actually pay.

Related headings in Chapter 24

• 2401Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse
• 2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
• 2404Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body