Manufactured tobacco and manufactured tobacco substitutes n.e.c; homogenised or reconstituted tobacco; tobacco extracts and essences
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