{
  "summary": "HS heading 24.03 covers other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences. It is in chapter 24 (tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body). It is split into 4 subheadings: 2403.11 (smoking tobacco, whether or not containing tobacco substitutes in any proportion, water-pipe tobacco specified in subheading note 1 to this chapter), 2403.19 (smoking tobacco, whether or not containing tobacco substitutes in any proportion, other), 2403.91 (other, “Homogenised” or “reconstituted” tobacco) and 2403.99 (other, other).",
  "updatedAt": "2026-10-13",
  "facts": [
    {
      "label": "Heading",
      "value": "24.03",
      "source": "border.bot release GLOBAL:hs #1"
    },
    {
      "label": "Description",
      "value": "Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences",
      "source": "border.bot release GLOBAL:hs #1"
    },
    {
      "label": "Chapter",
      "value": "24: Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body",
      "source": "border.bot release GLOBAL:hs #1"
    },
    {
      "label": "Subheadings",
      "value": "4",
      "source": "border.bot release GLOBAL:hs #1"
    },
    {
      "label": "Edition",
      "value": "HS2022",
      "source": "border.bot release GLOBAL:hs #1"
    }
  ],
  "faq": [
    {
      "question": "What does HS heading 24.03 cover?",
      "answer": "HS heading 24.03 covers other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences."
    },
    {
      "question": "Which chapter is HS heading 24.03 in?",
      "answer": "HS heading 24.03 is in chapter 24 (tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body)."
    },
    {
      "question": "How many subheadings does HS heading 24.03 have?",
      "answer": "HS heading 24.03 has 4 subheadings: 2403.11 (smoking tobacco, whether or not containing tobacco substitutes in any proportion, water-pipe tobacco specified in subheading note 1 to this chapter), 2403.19 (smoking tobacco, whether or not containing tobacco substitutes in any proportion, other), 2403.91 (other, “Homogenised” or “reconstituted” tobacco) and 2403.99 (other, other)."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "What this code covers",
      "text": [
        "HS heading 24.03 covers other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences.",
        "It is split into 4 subheadings: 2403.11 (smoking tobacco, whether or not containing tobacco substitutes in any proportion, water-pipe tobacco specified in subheading note 1 to this chapter), 2403.19 (smoking tobacco, whether or not containing tobacco substitutes in any proportion, other), 2403.91 (other, “Homogenised” or “reconstituted” tobacco) and 2403.99 (other, other)."
      ]
    },
    {
      "id": "not-covered",
      "title": "What it doesn’t cover",
      "text": [
        "Other goods of chapter 24 are classified in its other 3 headings, listed below."
      ]
    },
    {
      "id": "structure",
      "title": "How it is structured",
      "text": [
        "Heading 24.03 is one of 4 headings in chapter 24. Its first two digits, 24, are the chapter; the next two, 03, number the heading within it. Its subheadings add two more digits (2403.11, 2403.19, 2403.91)."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "No national tariff lines under heading 24.03 are live on border.bot yet. Tariffs built on the Harmonized System use its subheadings at six digits and add their own digits after them."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "The Harmonized System legal text comes from border.bot release 1 (edition HS 2022), imported from a file, and has been live since 13 October 2026.",
        "This page was last updated on 13 October 2026.",
        "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling."
      ]
    }
  ],
  "data": {
    "type": "hs-heading",
    "edition": "HS2022",
    "chapter": {
      "code": "24",
      "description": "Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body"
    },
    "heading": {
      "code": "2403",
      "description": "Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences"
    },
    "subheadings": [
      {
        "code": "240311",
        "description": "Smoking tobacco, whether or not containing tobacco substitutes in any proportion: Water-pipe tobacco specified in subheading note 1 to this chapter",
        "levels": [
          "Smoking tobacco, whether or not containing tobacco substitutes in any proportion",
          "Water-pipe tobacco specified in subheading note 1 to this chapter"
        ]
      },
      {
        "code": "240319",
        "description": "Smoking tobacco, whether or not containing tobacco substitutes in any proportion: Other",
        "levels": [
          "Smoking tobacco, whether or not containing tobacco substitutes in any proportion",
          "Other"
        ]
      },
      {
        "code": "240391",
        "description": "Other: “Homogenised” or “reconstituted” tobacco",
        "levels": [
          "Other",
          "“Homogenised” or “reconstituted” tobacco"
        ]
      },
      {
        "code": "240399",
        "description": "Other: Other",
        "levels": [
          "Other",
          "Other"
        ]
      }
    ],
    "otherHeadings": [
      {
        "code": "2401",
        "description": "Unmanufactured tobacco; tobacco refuse"
      },
      {
        "code": "2402",
        "description": "Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes"
      },
      {
        "code": "2404",
        "description": "Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body"
      }
    ],
    "previous": {
      "code": "2402",
      "description": "Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes",
      "indexable": true
    },
    "next": {
      "code": "2404",
      "description": "Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body",
      "indexable": true
    },
    "schedules": [],
    "provenance": [
      {
        "dataset": "GLOBAL:hs",
        "country": "GLOBAL",
        "kind": "hs",
        "seq": 1,
        "version": "mytraddal hs2022.csv (HS 2022)",
        "liveAt": "2026-10-13T08:43:06.218Z",
        "origin": "upload",
        "sourceUrls": []
      }
    ],
    "dateModified": "2026-10-13T08:43:06.218Z",
    "seo": {
      "canonicalPath": "/hs-codes/2403",
      "robots": "index",
      "sitemap": true,
      "reasons": [
        "4 subheadings"
      ]
    }
  },
  "pagination": {
    "page": 1,
    "pages": 1,
    "size": 100,
    "total": 4,
    "prev": null,
    "next": null
  },
  "previous": "https://staging.border.bot/hs-codes/2402",
  "next": "https://staging.border.bot/hs-codes/2404",
  "links": {
    "self": "https://staging.border.bot/hs-codes/2403.json",
    "html": "https://staging.border.bot/hs-codes/2403",
    "canonical": "https://staging.border.bot/hs-codes/2403",
    "markdown": "https://staging.border.bot/hs-codes/2403.md",
    "tools": {
      "calculator": "https://staging.border.bot/tools/landed-cost-calculator",
      "classifier": "https://staging.border.bot/tools/hs-code-classifier",
      "api": "https://staging-api.border.bot/v1"
    }
  },
  "code": "2403",
  "attribution": "border.bot tariff reference (border.bot), compiled from the official publishers named on each page.",
  "terms": "https://staging.border.bot/legal/terms",
  "notice": "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.",
  "catalogVersion": "6a955485"
}