# United States tariff lines under HS 2403.91

> The United States tariff splits HS 2403.91 (other: “Homogenised” or “reconstituted” tobacco) into 13 national lines: 2403.91.20.00 (suitable for use as wrapper tobacco), 2403.91.43.50 (flue-cured), 2403.91.43.60 (burley), 2403.91.43.80 (maryland) and 9 others.

Source: https://border.bot/countries/united-states/hs-codes/240391
Last updated: 9 October 2026

[Countries](https://border.bot/countries) / [United States](https://border.bot/countries/united-states) / [Chapter 24](https://border.bot/countries/united-states/hs-codes/24) / [2403.91](https://border.bot/countries/united-states/hs-codes/240391)

## Key facts

- HS subheading: [2403.91](https://border.bot/hs-codes/240391)
- National lines: 13
- Tariff: [United States](https://border.bot/countries/united-states)
- 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

## United States lines under 2403.91

The United States tariff splits HS 2403.91 (other: “Homogenised” or “reconstituted” tobacco) into 13 national lines: 2403.91.20.00 (suitable for use as wrapper tobacco), 2403.91.43.50 (flue-cured), 2403.91.43.60 (burley), 2403.91.43.80 (maryland) and 9 others.

- [2403.91.20.00](https://border.bot/countries/united-states/hs-codes/2403912000) Other, "Homogenized" or "reconstituted" tobacco, Suitable for use as wrapper tobacco. Duty (MFN): 62¢/kg
- [2403.91.43.50](https://border.bot/countries/united-states/hs-codes/2403914350) Other, "Homogenized" or "reconstituted" tobacco, Other, To be used in products other than cigarettes, Flue-cured. Duty (MFN): 19.9¢/kg
- [2403.91.43.60](https://border.bot/countries/united-states/hs-codes/2403914360) Other, "Homogenized" or "reconstituted" tobacco, Other, To be used in products other than cigarettes, Burley. Duty (MFN): 19.9¢/kg
- [2403.91.43.80](https://border.bot/countries/united-states/hs-codes/2403914380) Other, "Homogenized" or "reconstituted" tobacco, Other, To be used in products other than cigarettes, Maryland. Duty (MFN): 19.9¢/kg
- [2403.91.43.90](https://border.bot/countries/united-states/hs-codes/2403914390) Other, "Homogenized" or "reconstituted" tobacco, Other, To be used in products other than cigarettes, Other. Duty (MFN): 19.9¢/kg
- [2403.91.45.50](https://border.bot/countries/united-states/hs-codes/2403914550) Other, "Homogenized" or "reconstituted" tobacco, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Flue-cured. Duty (MFN): 19.9¢/kg
- [2403.91.45.60](https://border.bot/countries/united-states/hs-codes/2403914560) Other, "Homogenized" or "reconstituted" tobacco, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Burley. Duty (MFN): 19.9¢/kg
- [2403.91.45.80](https://border.bot/countries/united-states/hs-codes/2403914580) Other, "Homogenized" or "reconstituted" tobacco, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Maryland. Duty (MFN): 19.9¢/kg
- [2403.91.45.90](https://border.bot/countries/united-states/hs-codes/2403914590) Other, "Homogenized" or "reconstituted" tobacco, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Other. Duty (MFN): 19.9¢/kg
- [2403.91.47.50](https://border.bot/countries/united-states/hs-codes/2403914750) Other, "Homogenized" or "reconstituted" tobacco, Other, Other, Other, Flue-cured. Duty (MFN): 350%
- [2403.91.47.60](https://border.bot/countries/united-states/hs-codes/2403914760) Other, "Homogenized" or "reconstituted" tobacco, Other, Other, Other, Burley. Duty (MFN): 350%
- [2403.91.47.80](https://border.bot/countries/united-states/hs-codes/2403914780) Other, "Homogenized" or "reconstituted" tobacco, Other, Other, Other, Maryland. Duty (MFN): 350%
- [2403.91.47.90](https://border.bot/countries/united-states/hs-codes/2403914790) Other, "Homogenized" or "reconstituted" tobacco, Other, Other, Other, Other. Duty (MFN): 350%

## In other countries

No other national tariff on border.bot has live lines under 2403.91 yet.

- [The Harmonized System text for 2403.91](https://border.bot/hs-codes/240391)

- Previous subheading: [2403.19](https://border.bot/countries/united-states/hs-codes/240319) Other
- Next subheading: [2403.99](https://border.bot/countries/united-states/hs-codes/240399) Other

## Frequently asked questions

### How many national tariff lines does the United States tariff have under HS 2403.91?

The United States tariff splits HS 2403.91 (other: “Homogenised” or “reconstituted” tobacco) into 13 national lines: 2403.91.20.00 (suitable for use as wrapper tobacco), 2403.91.43.50 (flue-cured), 2403.91.43.60 (burley), 2403.91.43.80 (maryland) and 9 others.

## Sources and updates

The tariff lines for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

The duty rates for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

The trade programmes for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

This page was last updated on 9 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.

Official source files:

- https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false

Machine-readable: https://border.bot/countries/united-states/hs-codes/240391.json