# HS heading 24.03: Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences

> 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).

Source: https://staging.border.bot/hs-codes/2403
Last updated: 13 October 2026

[HS codes](https://staging.border.bot/hs-codes) / [Chapter 24](https://staging.border.bot/hs-codes/24) / [24.03](https://staging.border.bot/hs-codes/2403)

## Key facts

- Heading: 24.03
- Description: Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences
- 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
- Subheadings: 4
- Edition: HS2022

## What this code covers

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).

- [2403.11](https://staging.border.bot/hs-codes/240311) Smoking tobacco, whether or not containing tobacco substitutes in any proportion: Water-pipe tobacco specified in subheading note 1 to this chapter
- [2403.19](https://staging.border.bot/hs-codes/240319) Smoking tobacco, whether or not containing tobacco substitutes in any proportion: Other
- [2403.91](https://staging.border.bot/hs-codes/240391) Other: “Homogenised” or “reconstituted” tobacco
- [2403.99](https://staging.border.bot/hs-codes/240399) Other: Other

## What it doesn’t cover

Other goods of chapter 24 are classified in its other 3 headings, listed below.

- [24.01](https://staging.border.bot/hs-codes/2401) Unmanufactured tobacco; tobacco refuse
- [24.02](https://staging.border.bot/hs-codes/2402) Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
- [24.04](https://staging.border.bot/hs-codes/2404) 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

## How it is structured

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).

## In other countries

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.

- Previous heading: [24.02](https://staging.border.bot/hs-codes/2402) Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
- Next heading: [24.04](https://staging.border.bot/hs-codes/2404) 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

## Frequently asked questions

### What does HS heading 24.03 cover?

HS heading 24.03 covers other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences.

### Which chapter is HS heading 24.03 in?

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).

### How many subheadings does HS heading 24.03 have?

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).

## Sources and updates

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.

Machine-readable: https://staging.border.bot/hs-codes/2403.json