WCO classification path

  1. Chapter24Tobacco and tobacco substitutes
  2. Heading2403OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; “HOMOGENISED” OR “RECONS-TITUTED” TOBACCO; TOBACCO EXTRACTS AND ESSENCES
  3. Subheading240391“Homogenised” or “reconstituted” tobacco
  4. National2403.91.45Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions

2403.91.45

"Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions"

HS code 2403.91.45 (Chapter 24 "Tobacco and tobacco substitutes"; Heading 2403 "OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; “HOMOGENISED” OR “RECONS-TITUTED” TOBACCO; TOBACCO EXTRACTS AND ESSENCES"; Subheading 240391 "“Homogenised” or “reconstituted” tobacco") under the United States tariff schedule classifies "Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions". United States customs apply MFN rate of 19.9¢/kg, Column 2 rate $1.10/kg. 14 free trade agreement preferential rates are available for this code.

Tariff Schedule

ClassificationRate
最惠国税率 (MFN)
MFN rate
19.9¢/kg
第二栏税率
Column 2 rate
$1.10/kg

FTA Preferential Rates

14 agreements available · certificate of origin required

AgreementRate
A+Free
BHFree
CLFree
COFree
DFree
EFree
KRFree
MAFree
OMFree
PFree
PAFree
PEFree
SFree
SGFree

Global Benchmark

→ Heading trade guide→ Full compare

HS-6 prefix 2403.91 across other jurisdictions

IN
India
30
ID
Indonesia
10.00
MY
Malaysia
"5% and RM40.00"
PH
Philippines
—
TH
Thailand
60.00
VN
Vietnam
75
JP
Japan
Free
KR
Korea
32.8
AU
Australia
$2,445.26/kg of tobacco contentNZ/PG/FI/DC/LDC: $2,445.26/kg of tobacco content
BR
Brazil
12.6%
MX
Mexico
45
2403.91.45 · Described in additional U.S. note 5 to this chapter and ente · United States · Treayo