HTS 2403: Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences
Heading 2403 of the Harmonized Tariff Schedule of the United States has 44 ten-digit statistical numbers. A US entry line in ACE needs the full ten digits, with the quantity in kg.
Check additional duties before you file
- If the goods are made in China, check Section 301 duties under HTSUS heading 9903.88, on top of the general rate, and any exclusions.
| HTSUS number | Description | Unit | General rate |
|---|---|---|---|
| Smoking tobacco, whether or not containing tobacco substitutes in any proportion: | |||
| 2403.11.00.00 | Water pipe tobacco, specified in subheading note 1 to this chapter | kg | 32.8¢/kg |
| 2403.19 | Other: | ||
| 2403.19.20 | Prepared for marketing to the ultimate consumer in the identical form and package in which imported | 32.8¢/kg | |
| 2403.19.20.20 | Pipe tobacco | kg | |
| 2403.19.20.50 | Roll-your-own tobacco for making cigarettes | kg | |
| 2403.19.20.80 | Other | kg | |
| Other: | |||
| 2403.19.30 | To be used in products other than cigarettes | 32.8¢/kg | |
| 2403.19.30.50 | Flue-cured | kg | |
| 2403.19.30.60 | Burley | kg | |
| 2403.19.30.80 | Maryland | kg | |
| 2403.19.30.90 | Other | kg | |
| Other: | |||
| 2403.19.60 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 32.8¢/kg | |
| 2403.19.60.50 | Flue-cured | kg | |
| 2403.19.60.60 | Burley | kg | |
| 2403.19.60.80 | Maryland | kg | |
| 2403.19.60.90 | Other | kg | |
| 2403.19.90 | Other | 350% | |
| 2403.19.90.50 | Flue-cured | kg | |
| 2403.19.90.60 | Burley | kg | |
| 2403.19.90.80 | Maryland | kg | |
| 2403.19.90.90 | Other | kg | |
| Other: | |||
| 2403.91 | "Homogenized" or "reconstituted" tobacco: | ||
| 2403.91.20.00 | Suitable for use as wrapper tobacco | kg | 62¢/kg |
| Other: | |||
| 2403.91.43 | To be used in products other than cigarettes | 19.9¢/kg | |
| 2403.91.43.50 | Flue-cured | kg | |
| 2403.91.43.60 | Burley | kg | |
| 2403.91.43.80 | Maryland | kg | |
| 2403.91.43.90 | Other | kg | |
| Other: | |||
| 2403.91.45 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 19.9¢/kg | |
| 2403.91.45.50 | Flue-cured | kg | |
| 2403.91.45.60 | Burley | kg | |
| 2403.91.45.80 | Maryland | kg | |
| 2403.91.45.90 | Other | kg | |
| 2403.91.47 | Other | 350% | |
| 2403.91.47.50 | Flue-cured | kg | |
| 2403.91.47.60 | Burley | kg | |
| 2403.91.47.80 | Maryland | kg | |
| 2403.91.47.90 | Other | kg | |
| 2403.99 | Other: | ||
| 2403.99.21 | Prepared for marketing to the ultimate consumer in the identical form and package in which imported | 24.7¢/kg | |
| 2403.99.21.30 | Chewing tobacco | kg | |
| 2403.99.21.40 | Snuff and snuff flours of a kind described in statistical note 1 to this chapter | kg | |
| 2403.99.21.90 | Other | kg | |
| Other: | |||
| 2403.99.31 | To be used in products other than cigarettes | 24.7¢/kg | |
| 2403.99.31.50 | Flue-cured | kg | |
| 2403.99.31.60 | Burley | kg | |
| Other: | |||
| 2403.99.31.65 | Partially manufactured, blended or mixed tobacco | kg | |
| 2403.99.31.70 | Other | kg | |
| Other: | |||
| 2403.99.60 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 24.7¢/kg | |
| 2403.99.60.50 | Flue-cured | kg | |
| 2403.99.60.60 | Burley | kg | |
| Other: | |||
| 2403.99.60.65 | Partially manufactured, blended or mixed tobacco | kg | |
| 2403.99.60.70 | Other | kg | |
| 2403.99.90 | Other | 350% | |
| 2403.99.90.50 | Flue-cured | kg | |
| 2403.99.90.60 | Burley | kg | |
| Other: | |||
| 2403.99.90.65 | Partially manufactured, blended or mixed tobacco | kg | |
| 2403.99.90.70 | Other | kg |
Common paperwork mistakes with heading 2403
- The invoice shows the exporter's own code. Only the first six digits are shared worldwide; the US number has ten. Check every line against the list above.
- The quantity is in the wrong unit. These lines report quantity in kg, which may not match the invoice's cartons, sets or pieces.
- The packing list and the bill of lading disagree on cartons or gross weight, which can lead to holds and exams.
- The manufacturer's name and address are missing, so the MID cannot be built from the documents.
Look up any ten-digit number, or read the guide to invoice and packing list mismatches.
Check the whole shipment, not one number
FreightProof reads the invoice, packing list and bill of lading together, validates every HTS number and container, builds the MIDs and flags what does not match — in about two minutes.
Data: Harmonized Tariff Schedule of the United States, US International Trade Commission. Rates are for information only.