HS 240319 Other
Quick Answer: HS code 2403.19, "Other," covers a diverse range of manufactured tobacco products not elsewhere specified in subheading 2403.1. This typically includes smoking tobacco (other than cigars, cheroots, cigarillos, and cigarettes), chewing tobacco, and snuffs, provided they are prepared for retail sale. Duty rates vary significantly by jurisdiction. In the UK, the general duty rate is 70.00% ad valorem. The EU applies a rate of 74.90% ad valorem. The US tariff schedule is more granular, with rates ranging from $1.21/kg to 32.8¢/kg, and many products are eligible for duty-free treatment under various Free Trade Agreements (e.g., A+, AU, BH, CL, KR). Importers should verify the specific product classification and applicable preferential trade agreements to optimize duty costs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2403190000 | — | — | — |
| 2403199000 | 70.00 % | — | — |
| 2403191000 | 70.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2403191000 | 74.90 % | — | — |
| 2403199000 | 74.90 % | — | — |
| 2403190000 | 74.90 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 24031920 | 32.8¢/kg | Free (16 programs) | — |
| 2403192020 | — | — | ["kg"] |
| 2403192080 | — | — | ["kg"] |
| 2403193050 | — | — | ["kg"] |
| 2403193080 | — | — | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 2403.19?
Imports of Other may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 240319 cover?
This subheading covers other manufactured tobacco and manufactured tobacco substitutes, not elsewhere specified or included within Heading 2403, and specifically excludes smoking tobacco, whether or not containing tobacco substitutes in any proportion, as classified under subheading 2403.11. This includes various forms of processed tobacco that are ready for consumption but do not fit the specific descriptions of other subheadings under 2403. The WCO Harmonized System Explanatory Notes for Heading 2403 clarify that this residual category captures diverse tobacco products that have undergone manufacturing processes beyond simple leaf preparation, such as certain chewing tobaccos or snuff, if not specifically provided for elsewhere. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC align with this interpretation, classifying a range of "other" manufactured tobacco products here.
What falls outside HS 240319?
The following products are excluded from HS 240319: smoking tobacco, whether or not containing tobacco substitutes in any proportion, which is specifically classified under subheading 2403.11. Additionally, cigars, cheroots, cigarillos, and cigarettes of tobacco or of tobacco substitutes are classified under HS 2402. Unmanufactured tobacco, not stripped or partially stripped, falls under HS 2401.10, while unmanufactured tobacco, wholly or partially stripped, is under HS 2401.20. Tobacco refuse is classified under HS 2401.30. Products like electronic cigarettes and their associated liquids, even if containing nicotine, are generally classified under different headings, often in Chapter 85 or 38, depending on their specific composition and function, as they are not traditional manufactured tobacco products.
What are common classification mistakes for HS 240319?
A common error is misclassifying smoking tobacco, which should be under 2403.11, into the residual 2403.19 category. Importers sometimes overlook the specific definitions provided for "smoking tobacco" and incorrectly default to "other" for products that clearly fit the more specific description. Another mistake involves classifying products that are not truly "manufactured tobacco" but rather tobacco substitutes or nicotine-containing products that fall under other chapters, such as certain pharmaceutical preparations or electronic nicotine delivery systems. Incorrect application of General Interpretive Rule (GRI) 1, which states that classification is determined according to the terms of the headings and any relative section or chapter notes, often leads to these errors. Thorough review of the product's exact composition and intended use is crucial to avoid misclassification.
How should importers classify products under HS 240319?
The correct procedure for classifying products under HS 240319 involves a systematic approach, starting with a detailed analysis of the product's characteristics and composition. Importers and customs brokers must first confirm that the product is indeed a manufactured tobacco or tobacco substitute and not unmanufactured tobacco (Chapter 2401) or cigars/cigarettes (Chapter 2402). Next, they must carefully review subheadings 2403.11 (smoking tobacco) and 2403.91 (homogenized or reconstituted tobacco) and 2403.99 (other manufactured tobacco and manufactured tobacco substitutes) to ensure the product does not fit a more specific description. If the product is a manufactured tobacco or tobacco substitute but does not meet the criteria for any other specific subheading within 2403, then 2403.19 is the appropriate classification. Consulting the WCO Explanatory Notes, USITC HTS, and EU TARIC is essential for accurate determination, along with considering any relevant binding rulings or customs decisions.
Which HS Codes Are Related?
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FAQ
What is the import duty rate for products classified under HS code 2403.19 ('Other' manufactured tobacco; 'homogenized' or 'reconstituted' tobacco; tobacco extracts and essences)?
The Most Favored Nation (MFN) import duty rates for HS 2403.19 can vary significantly by importing country. For example, the United States applies a rate of 32.8¢/kg, while the European Union's TARIC database indicates a rate of 74.90% ad valorem. The United Kingdom Global Tariff also lists a 74.90% ad valorem rate. Some countries, such as Australia, may apply a specific duty rate, for instance, $1.21/kg. It is crucial for importers to verify the exact duty rate applicable in their destination country's official tariff schedule (e.g., USITC Harmonized Tariff Schedule, EU TARIC, UK Trade Tariff).
Are there any preferential duty rates available for HS 2403.19 under free trade agreements?
Yes, preferential duty rates, including 'Free' (0% ad valorem), are available for HS 2403.19 under various Free Trade Agreements (FTAs) and Generalized System of Preferences (GSP) schemes, provided the goods meet the respective Rules of Origin. Examples of countries or trade blocs that may offer preferential treatment include Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), Singapore (SG), and others under specific programs (e.g., GSP 'A+'). Importers should consult the specific trade agreement and their country's tariff schedule to confirm eligibility and required documentation, such as a Certificate of Origin.
What are the key classification criteria for products under HS 2403.19, specifically 'Other' manufactured tobacco?
HS 2403.19 covers 'Other' manufactured tobacco, which is a residual category within heading 24.03. This typically includes manufactured tobacco products that are not specifically provided for in subheadings 2403.11 (smoking tobacco, whether or not containing tobacco substitutes in any proportion) or 2403.11 (water pipe tobacco). Classification under 2403.19 generally applies to manufactured tobacco that has undergone processes beyond simple curing and cutting, but does not fit the more specific descriptions. Examples might include certain types of chewing tobacco, snuff, or other specialized tobacco preparations not elsewhere specified. The World Customs Organization's Explanatory Notes to the Harmonized System provide further guidance on the scope of heading 24.03.
What specific documentation is required for importing products classified under HS 2403.19?
Importation of tobacco products under HS 2403.19 typically requires a comprehensive set of documentation due to the highly regulated nature of tobacco. Essential documents include a commercial invoice, packing list, bill of lading or air waybill, and a certificate of origin (especially for preferential duty claims). Additionally, importers must often comply with specific national regulations, which may require import permits, health certificates, excise duty declarations, and compliance with labeling requirements (e.g., health warnings). In the United States, importers must comply with requirements from the Alcohol and Tobacco Tax and Trade Bureau (TTB) and potentially the Food and Drug Administration (FDA). Importers should consult their customs broker and the relevant government agencies in the importing country for a definitive list of requirements.