Harmonized Tariff Schedule of the United States · HTS code · HS 2403.91
2403.91.45: Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions
Not declarable on its own: use one of its 4 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026
- 2403 Other manufactured tobacco and manufactured tobacco substitutes; " homogenized" or " reconstituted" tobacco; tobacco extracts and essences:
- Other:
- 2403.91 " Homogenized" or " reconstituted" tobacco:
- Other:
- Other:
- 2403.91.45 Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions
What you pay
Importing into USA
US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 1
- Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 7.5%
- Applies to goods from
- China
- In force
- from 1 September 2019
- Legal act
- HTSUS 9903.88.15
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| General (MFN) | — | 19.9¢/kg |
| US–Bahrain FTA BH | Bahrain | Free |
| US–Chile FTA CL | Chile | Free |
| US–Colombia TPA CO | Colombia | Free |
| US–Korea FTA KR | South Korea | Free |
| US–Morocco FTA MA | Morocco | Free |
| US–Oman FTA OM | Oman | Free |
| CAFTA-DR P | Costa Rica, Dominican Republic, El Salvador, Guatemala, Honduras, Nicaragua | Free |
| US–Panama TPA PA | Panama | Free |
| US–Peru TPA PE | Peru | Free |
| USMCA S | Canada, Mexico | Free |
| US–Singapore FTA SG | Singapore | Free |
| Column 2 | Cuba, North Korea, Russia, Belarus | $1.10/kg |
Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).
Subdivisions
- 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
Same subheading in other tariffs
2403.91 ‘Homogenised’ or ‘reconstituted’ tobacco
UK 16% Third-country duty 1 tariff line 
EU 16.6% Third-country duty 1 tariff line 
Türkiye 16.6% Third-country duty 1 tariff line 
Canada 5% – 13% Third-country duty 6 tariff lines · average 9.3% 
Mexico 45% Third-country duty 2 tariff lines 
Brazil 12.6% Third-country duty 1 tariff line 
Argentina 12.6% Third-country duty 1 tariff line 
Peru 6% Third-country duty 1 tariff line 
New Zealand 5% Third-country duty 4 tariff lines · 3× specific or compound duty 
Japan Free Third-country duty 1 tariff line 
Taiwan 15% Third-country duty 1 tariff line 
GCC 100% Third-country duty 1 tariff line 
Switzerland specific or compound duty Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia 15% Third-country duty 1 tariff line 
Nigeria 10% Third-country duty 1 tariff line USA lines: 2403.91
Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N364049 U.S. CBP
The tariff classification of cut filler tobacco blends from Poland
- 600011175 HMRC
A tobacco blend consisting of tobacco leaves, homogenised tobacco leaves and tobacco dust. The materials are blended with a food-grade adhesive, used to bind the components which are then formed into cylindrical type shapes or bunches. These bunches form the inner parts of cigarillos.
Legal notes
Subheading note
1. For the purposes of subheading 240311, the expression ‘water-pipe tobacco’ means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading.
HTS code 2403.91.45 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 2403.91 (‘Homogenised’ or ‘reconstituted’ tobacco).
The general duty is a specific or compound duty: 19.9¢/kg.
4 statistical sub-lines below it are used in the declaration.
For the same subheading, the UK duty is 16%, the EU duty is 16.6%, the Türkiye duty is 16.6%, the Canada duty is 5%–13%, the Mexico duty is 45%, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is free, the Taiwan duty is 15%, the GCC duty is 100%, the Norway duty is free, the North Macedonia duty is 15% and the Nigeria duty is 10%.
The United States imported goods of subheading 2403.91 worth US$21m in 2024; the largest supplier was the Dominican Republic.
Questions and answers
What is the USA import duty for HTS code 2403.91.45?
The general duty in the Harmonized Tariff Schedule of the United States is 19.9¢/kg. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Is there a lower rate for 2403.91.45 under US trade agreements?
Yes. The Special column reads “Free (A+,BH, CL, CO,D,E, KR, MA, OM,P, PA, PE,S, SG)”: the letters in brackets name the agreements and programmes that grant it.
Where does the United States import these goods from?
For subheading 2403.91 as a whole, the largest supplier in 2024 was the Dominican Republic (US$12m), followed by Mexico.