HS 240391 Other
Quick Answer: HS code 2403.91, "Other," specifically covers "Other manufactured tobacco; homogenised or 'reconstituted' tobacco; tobacco extracts and essences." This subheading is for tobacco products not elsewhere specified, such as chewing tobacco, snuff, or other processed tobacco forms. Importers and exporters should note the significant variation in duty rates. The UK applies a 16.00% ad valorem duty, while the EU's TARIC system shows a 16.60% ad valorem rate. The USITC Harmonized Tariff Schedule lists numerous subheadings under 2403.91, with sample rates including a high 350% ad valorem, but also offers duty-free treatment for products originating from various Free Trade Agreement partners (e.g., Australia, Korea, Singapore). Customs brokers must meticulously verify the specific product type and country of origin to determine the precise applicable duty rate and leverage any preferential trade agreements.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2403910000 | 16.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2403910000 | 16.60 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 24039147 | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (1 programs) | — |
| 2403912000 | 62¢/kg | Free (16 programs) | ["kg"] |
| 2403914350 | — | — | ["kg"] |
| 2403914380 | — | — | ["kg"] |
| 24039145 | 19.9¢/kg | Free (14 programs) | — |
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 2403.91?
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, GSP, 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 240391 cover?
This subheading covers "Other" manufactured tobacco and manufactured tobacco substitutes, specifically those not containing tobacco, that are "homogenized" or "reconstituted" tobacco. According to the Harmonized System Explanatory Notes (HSEN) for Heading 2403, this includes products made by processing tobacco leaf waste, stems, or other parts into a sheet or strip form, often by grinding and then reconstituting with binders. This classification is further supported by the USITC Harmonized Tariff Schedule (HTSUS) and the EU TARIC system, which align with the WCO's interpretation for these specific forms of manufactured tobacco, distinct from cigars, cigarettes, or smoking tobacco.
What falls outside HS 240391?
The following products are excluded from HS 240391: cigars, cheroots, cigarillos, and cigarettes of tobacco or of tobacco substitutes (Heading 2402); other manufactured tobacco and manufactured tobacco substitutes not containing tobacco, such as smoking tobacco, chewing tobacco, snus, and snuff (Heading 2403, but specifically subheadings 240311, 240319, 240399). For instance, traditional pipe tobacco, even if flavored, would fall under 240319, not 240391, because it is not homogenized or reconstituted in the specific manner required by the latter. Similarly, electronic cigarette liquids, even if containing nicotine, are generally classified elsewhere, often under Chapter 38 or 39, as they are not tobacco or tobacco substitutes in the form described by Chapter 24.
What are common classification mistakes for HS 240391?
A common error is misclassifying other forms of manufactured tobacco, such as smoking tobacco or chewing tobacco, into 240391 when they do not meet the specific criteria of being "homogenized" or "reconstituted" tobacco. Importers sometimes overlook the precise definition of these terms, leading to incorrect application of General Interpretative Rule (GRI) 1, which dictates classification according to the terms of the headings and any relative section or chapter notes. Another mistake involves classifying non-tobacco products that merely simulate tobacco, but are not "tobacco substitutes" in the sense of being prepared from tobacco waste or similar materials, into this subheading. For example, herbal smoking mixtures not containing tobacco are classified under 240399, not 240391, unless they are specifically homogenized or reconstituted tobacco substitutes.
How should importers classify products under HS 240391?
The correct procedure for classifying products under HS 240391 involves a thorough review of the product's manufacturing process and composition. Importers and customs brokers should first ascertain if the product is manufactured tobacco or a manufactured tobacco substitute. Next, they must confirm if it is specifically "homogenized" or "reconstituted" tobacco, which typically involves a process of grinding tobacco material and forming it into sheets or strips with binders. Consulting the WCO HS Explanatory Notes for Heading 2403 is crucial for understanding these specific terms. If the product meets these criteria and is not a cigar, cigarette, or other form of smoking/chewing tobacco, then 240391 is appropriate. Always maintain detailed product specifications and manufacturing flowcharts to support the classification decision during customs clearance.
Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What is the import duty rate for products classified under HS 2403.91 in the United States?
For products classified under Harmonized System (HS) subheading 2403.91 ('Other' manufactured tobacco; manufactured tobacco substitutes; 'homogenized' or 'reconstituted' tobacco; tobacco extracts and essences – Other – Other), the Most Favored Nation (MFN) duty rate in the United States is generally 16.00% ad valorem. However, specific sub-classifications or product types within this heading may be subject to different rates or additional duties. For example, certain products may fall under statistical breakouts with specific duty treatments. Importers should consult the latest Harmonized Tariff Schedule of the United States (HTSUS) via the USITC website for the most current and precise duty rates, including any applicable Section 232 or 301 duties.
Are there any preferential duty rates available for HS 2403.91 under U.S. Free Trade Agreements?
Yes, preferential duty rates are available for products classified under HS 2403.91 when originating from countries with which the United States has Free Trade Agreements (FTAs). For instance, products originating from Australia (AU), Bahrain (BH), Chile (CL), Israel (IL), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), and Singapore (SG) may be eligible for a 'Free' duty rate, provided all rules of origin requirements are met. For Colombia (CO), specific provisions apply under subheadings 9918.24.10-9918.24.11 of the HTSUS, which may result in a 'Free' rate. Importers must ensure they have proper documentation, such as a certificate of origin, to claim these preferential tariffs. Always verify the specific FTA text and HTSUS General Notes for eligibility criteria.
What are the key classification criteria for products under HS 2403.91, particularly distinguishing it from other 2403 subheadings?
HS 2403.91 is a residual subheading for 'Other' manufactured tobacco and manufactured tobacco substitutes not specifically provided for in other subheadings of 2403. The primary classification criteria involve determining if the product is a form of manufactured tobacco or a tobacco substitute, and then excluding it from more specific classifications such as smoking tobacco (2403.1X), other manufactured tobacco (2403.9X, specifically 2403.99 for other forms), or 'homogenized' or 'reconstituted' tobacco (2403.91, but often more specific). Products like certain types of snus, chewing tobacco, or other non-smoking tobacco preparations that don't fit into more specific categories of 2403 would typically fall here. The WCO Explanatory Notes for Chapter 24 provide detailed guidance on the scope of 'manufactured tobacco' and 'tobacco substitutes,' emphasizing the form and intended use of the product.
What specific documentation is required for importing products under HS 2403.91 into the U.S., beyond standard customs forms?
Beyond standard customs documentation such as the commercial invoice, packing list, and bill of lading/air waybill, importing products under HS 2403.91 into the U.S. often requires specific permits and compliance with regulations from the Alcohol and Tobacco Tax and Trade Bureau (TTB) and potentially the Food and Drug Administration (FDA). Importers must typically possess an importer's permit issued by the TTB. Products may also be subject to specific labeling requirements, ingredient reporting, and health warnings as mandated by the FDA under the Family Smoking Prevention and Tobacco Control Act. For preferential duty claims, a valid Certificate of Origin or equivalent declaration is essential. It is crucial for importers to consult TTB and FDA regulations prior to importation to ensure full compliance and avoid delays or penalties.