HS 240399 Other
Quick Answer: HS code 240399, "Other," encompasses a diverse range of manufactured tobacco and tobacco substitutes not elsewhere specified in Heading 2403. This includes products like reconstituted tobacco, tobacco extracts and essences, and certain chewing tobacco or snuff, provided they are not cigars, cheroots, cigarillos, or cigarettes. Duty rates vary significantly by jurisdiction and specific product. For instance, the UK Trade Tariff shows rates such as 16.00% and 40.00% ad valorem. The EU TARIC lists rates like 41.60% and 16.60% ad valorem. The US Harmonized Tariff Schedule (HTSUS) presents a broader range, including specific duties like $1.21/kg and 24.7¢/kg, with many products eligible for duty-free treatment under various Free Trade Agreements (e.g., A+, AU, CL, KR). Importers and customs brokers must meticulously classify products within this "Other" category and verify the precise duty rate and any applicable preferential trade agreements to ensure compliance and optimize costs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2403990000 | — | — | — |
| 2403999000 | 16.00 % | — | — |
| 2403991000 | 40.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2403990000 | — | — | — |
| 2403991000 | 41.60 % | — | — |
| 2403999000 | 16.60 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2403992130 | — | — | ["kg"] |
| 2403992190 | — | — | ["kg"] |
| 24039921 | 24.7¢/kg | Free (16 programs) | — |
| 2403992140 | — | — | ["kg"] |
| 240399 | — | — | — |
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 2403.99?
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 240399 cover?
This subheading covers all other manufactured tobacco and manufactured tobacco substitutes not elsewhere specified or included within Heading 2403. This includes a broad range of tobacco products that have undergone processing beyond simple curing or cutting, but do not fit the specific descriptions of subheadings like "smoking tobacco, whether or not containing tobacco substitutes in any proportion" (240319) or "other manufactured tobacco, 'homogenized' or 'reconstituted' tobacco" (240391). Examples include certain types of chewing tobacco, snuff, and other forms of processed tobacco intended for consumption that are not cigars, cheroots, cigarillos, cigarettes, or smoking tobacco. The WCO Harmonized System Explanatory Notes for Chapter 24 and the USITC Harmonized Tariff Schedule (HTS) and EU TARIC provide the definitive scope for this residual category.
What falls outside HS 240399?
The following products are excluded from HS 240399: cigars, cheroots, cigarillos, and cigarettes of tobacco or of tobacco substitutes, which are classified under HS 2402. Smoking tobacco, whether or not containing tobacco substitutes in any proportion, falls under HS 240319. "Homogenized" or "reconstituted" tobacco is specifically classified under HS 240391. Unmanufactured tobacco, not stripped or partially stripped, is found in HS 240110, while unmanufactured tobacco, wholly or partially stripped, is in HS 240120. Tobacco refuse is classified under HS 240130. Electronic cigarettes and related vaping products, even if containing nicotine, are generally classified elsewhere, often under Chapter 85 or 38, depending on their specific composition and function, as they are not "manufactured tobacco" in the traditional sense.
What are common classification mistakes for HS 240399?
A common error is misclassifying specific types of manufactured tobacco that have more precise subheadings, such as smoking tobacco (240319) or homogenized tobacco (240391), into this residual "Other" category. Importers sometimes incorrectly assume that any non-cigarette or non-cigar tobacco product defaults to 240399 without thoroughly reviewing the more specific descriptions within Heading 2403. Another mistake involves classifying non-tobacco products, even those used as tobacco substitutes, into this heading if they do not contain any actual tobacco, unless explicitly covered by the heading's scope for "tobacco substitutes." Proper application of General Interpretative Rule (GRI) 1, which states that classification is determined according to the terms of the headings and any relative section or chapter notes, is crucial to avoid these errors, followed by GRI 6 for subheading determination.
How should importers classify products under HS 240399?
The correct procedure for classifying products under HS 240399 involves a systematic review of the product's characteristics and the hierarchical structure of the Harmonized System. Importers and customs brokers should first ascertain if the product is indeed "manufactured tobacco" or a "manufactured tobacco substitute." Next, they must meticulously examine all other subheadings within Heading 2403 (e.g., 240319 for smoking tobacco, 240391 for homogenized tobacco) to ensure the product does not fit a more specific description. Only after confirming that the product does not fall into any other, more specific subheading within 2403 should it be classified under 240399. Consulting the WCO Explanatory Notes, national tariff schedules (like the US HTS or EU TARIC), and seeking binding rulings from customs authorities are recommended best practices to ensure accurate and compliant classification.
Which HS Codes Are Related?
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FAQ
What is the import duty rate for products classified under HS 2403.99 in the United States?
For products classified under Harmonized System (HS) subheading 2403.99 ('Other manufactured tobacco; manufactured tobacco substitutes; 'homogenized' or 'reconstituted' tobacco; tobacco extracts and essences - Other'), the Most Favored Nation (MFN) duty rate in the United States is generally 16.00% ad valorem. However, specific duty rates can vary significantly based on the exact product and country of origin. For instance, some tobacco products within this broader category may be subject to specific duties, such as $1.21/kg or 24.7¢/kg, as per the Harmonized Tariff Schedule of the United States (HTSUS). Importers should consult the latest HTSUS for precise rates applicable to their specific goods.
Are there any preferential duty rates available for HS 2403.99, and which trade agreements apply?
Yes, preferential duty rates, including 'Free' status, are available for products under HS 2403.99 when originating from countries with which the United States has Free Trade Agreements (FTAs) or other trade preference programs. Common trade agreements that may grant duty-free access include, but are not limited to, those with Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), and Singapore (SG). Additionally, programs like the Generalized System of Preferences (GSP) or Caribbean Basin Initiative (CBI) may offer preferential treatment for eligible developing countries (indicated by 'A+' or 'D' in the HTSUS). Importers must ensure their goods meet the specific Rules of Origin criteria for the respective agreement to claim preferential treatment.
What are the key classification criteria for distinguishing products under HS 2403.99 from other tobacco classifications?
HS 2403.99 serves as a residual subheading for 'Other manufactured tobacco; manufactured tobacco substitutes; 'homogenized' or 'reconstituted' tobacco; tobacco extracts and essences' that are not specifically provided for in subheadings 2403.11 through 2403.91. Key classification criteria involve ensuring the product is a form of manufactured tobacco or a tobacco substitute, but not specifically cigars, cheroots, cigarillos, cigarettes (2402), smoking tobacco (2403.1X), or chewing tobacco and snuffs (2403.91). This subheading typically covers items like tobacco extracts and essences, 'reconstituted' tobacco in sheets or strips, and other prepared tobacco not elsewhere specified. The World Customs Organization (WCO) Explanatory Notes for Chapter 24 provide detailed guidance on these distinctions, emphasizing the form and intended use of the tobacco product.
What specific documentation is required for importing products under HS 2403.99 into the U.S., beyond standard customs documents?
Beyond standard import documentation such as a commercial invoice, packing list, and bill of lading/airway bill, imports under HS 2403.99 are subject to significant regulatory oversight by the U.S. Food and Drug Administration (FDA) and the Alcohol and Tobacco Tax and Trade Bureau (TTB). Importers must comply with FDA regulations for tobacco products, including potential pre-market authorization requirements, ingredient listings, and labeling compliance. TTB regulations require permits for importers of tobacco products and may involve specific excise tax payments. A TTB Importer’s Permit is mandatory. Additionally, a Certificate of Origin may be required to claim preferential duty rates under trade agreements. Importers should consult 21 CFR Part 1140 for FDA regulations and 27 CFR Chapter I, Subchapter C for TTB regulations.
How do varying duty rates like 40.00%, 41.60%, or 16.60% apply to HS 2403.99, given the general 16.00% MFN rate?
The varying duty rates such as 40.00%, 41.60%, or 16.60% for HS 2403.99 typically reflect different tariff schedules or specific product classifications within the broader 'other' category, often depending on the importing country's tariff regime or the precise nature of the tobacco product. For instance, while the U.S. MFN rate might be 16.00%, other countries (e.g., EU TARIC, UK Trade Tariff) may apply different MFN rates or specific duties to manufactured tobacco products. These higher ad valorem rates could also represent Column 2 rates in the HTSUS, applicable to goods from countries that do not have MFN status with the U.S., or specific excise taxes levied in addition to customs duties. Importers must verify the exact tariff schedule of the destination country and the specific product description to determine the applicable duty rate.