Manufactured tobacco and manufactured tobacco substitutes n.e.c; homogenised or reconstituted tobacco; tobacco extracts and essences
In plain English
This category includes processed tobacco and its alternatives, along with reconstituted tobacco, extracts, and essences. It distinguishes between smoking tobacco and other types, noting that water pipe tobacco is defined by specific chapter notes. Smoking tobacco is further separated into water pipe varieties and all other smoking forms, regardless of any substitute content. Non-smoking tobacco is divided into homogenized or reconstituted products and all other remaining types.
6-digit subheadings (4)
Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.
Tobacco; smoking, water pipe tobacco as specified in Subheading Note 1 to this Chapter, whether or not containing tobacco substitutes in any proportion
Tobacco; smoking, other than water pipe tobacco, whether or not containing tobacco substitutes in any proportion
Tobacco; homogenised or reconstituted
Tobacco; other than homogenised or reconstituted or smoking
Covered items classified under 2403
- 2403Tobacco Cigarettes— country-by-country customs rules
Chapter 24 classification notes
Frequent misclassification in this chapter
Vape devices / e-cigarettes pre-2022 were variously classified as 8543 (electrical machines) or 9404 (consumer products); the 2022 HS update created heading 2404 specifically.
Classification certainty
The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.
Binding tariff ruling database