{ "summary": "HS code 2403.99 covers other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences, other than those classified in 2403.91. It sits in heading 24.03 (other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences) 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). Other goods of heading 24.03 are classified under 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) and 2403.91 (other, “Homogenised” or “reconstituted” tobacco).", "updatedAt": "2026-10-13", "facts": [ { "label": "HS code", "value": "2403.99", "source": "border.bot release GLOBAL:hs #1" }, { "label": "Covers", "value": "Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences", "source": "border.bot release GLOBAL:hs #1" }, { "label": "Heading", "value": "24.03: Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences", "source": "border.bot release GLOBAL:hs #1", "url": "https://staging.border.bot/hs-codes/2403" }, { "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", "url": "https://staging.border.bot/hs-codes/24" }, { "label": "Edition", "value": "HS2022", "source": "border.bot release GLOBAL:hs #1" }, { "label": "Duty rates", "value": "Set by each country’s tariff", "source": null, "url": "https://staging.border.bot/countries" } ], "faq": [ { "question": "What does HS code 2403.99 cover?", "answer": "HS code 2403.99 covers other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences, other than those classified in 2403.91." }, { "question": "Which heading and chapter is HS code 2403.99 in?", "answer": "HS code 2403.99 is in heading 24.03 (other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences) 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": "Where are goods of heading 24.03 classified when 2403.99 doesn’t fit?", "answer": "Other goods of heading 24.03 are classified under 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) and 2403.91 (other, “Homogenised” or “reconstituted” tobacco)." } ], "sections": [ { "id": "covers", "title": "What this code covers", "text": [ "HS code 2403.99 covers other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences, other than those classified in 2403.91.", "The legal text of the subheading is “Other: Other”, read under “Other”, in HS2022." ] }, { "id": "not-covered", "title": "What it doesn’t cover", "text": [ "Other goods of heading 24.03 are classified under 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) and 2403.91 (other, “Homogenised” or “reconstituted” tobacco)." ] }, { "id": "structure", "title": "How it is structured", "text": [ "2403.99 is a six-digit subheading. Its first two digits, 24, are the chapter; the first four, 2403, are heading 24.03; the last two, 99, identify the subheading within the heading.", "Countries add their own digits after these six for their national tariff lines." ] }, { "id": "other-countries", "title": "In other countries", "text": [ "No national tariff lines under 2403.99 are live on border.bot yet. Tariffs built on the Harmonized System (HS2022) use 2403.99 at six digits and add their own digits after it." ] }, { "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-subheading", "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" }, "subheading": { "code": "240399", "description": "Other: Other", "levels": [ "Other", "Other" ], "english": null, "keywords": [] }, "siblings": [ { "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" }, { "code": "240319", "description": "Smoking tobacco, whether or not containing tobacco substitutes in any proportion: Other" }, { "code": "240391", "description": "Other: “Homogenised” or “reconstituted” tobacco" } ], "related": [], "previous": { "code": "240391", "description": "Other: “Homogenised” or “reconstituted” tobacco", "indexable": true }, "next": { "code": "240411", "description": "Products intended for inhalation without combustion: Containing tobacco or reconstituted tobacco", "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/240399", "robots": "index", "sitemap": true, "reasons": [ "live legal text" ] } }, "pagination": { "page": 1, "pages": 1, "size": 100, "total": 0, "prev": null, "next": null }, "previous": "https://staging.border.bot/hs-codes/240391", "next": "https://staging.border.bot/hs-codes/240411", "links": { "self": "https://staging.border.bot/hs-codes/240399.json", "html": "https://staging.border.bot/hs-codes/240399", "canonical": "https://staging.border.bot/hs-codes/240399", "markdown": "https://staging.border.bot/hs-codes/240399.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": "240399", "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" }