# United States tariff line 2403.91.45.60: Burley > In the United States tariff, line 2403.91.45.60 covers "Homogenized" or "reconstituted" tobacco, described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, burley. The general (MFN) duty rate is 19.9¢/kg. It falls under HS subheading 2403.91 in heading 24.03 (chapter 24). Source: https://border.bot/countries/united-states/hs-codes/2403914560 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) / [2403.91.45.60](https://border.bot/countries/united-states/hs-codes/2403914560) ## Key facts - Tariff line: 2403.91.45.60 - Covers: "Homogenized" or "reconstituted" tobacco, described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, burley - Duty (MFN): 19.9¢/kg - Preferential rates: From free (14 programmes or origins) - Additional duties: None recorded - Restrictions: None recorded - Tariff: [United States](https://border.bot/countries/united-states) - HS subheading: [2403.91](https://border.bot/hs-codes/240391) ## What this line covers In the United States tariff, line 2403.91.45.60 covers "Homogenized" or "reconstituted" tobacco, described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, burley. Its legal text is “Burley”, read under “Other”, “"Homogenized" or "reconstituted" tobacco”, “Other”, “Other” and “Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions”. ## How it is structured It falls under HS subheading 2403.91 in heading 24.03 (chapter 24). The first six digits are the Harmonized System code; the 4 digits after them are added by the United States tariff. - 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 - Heading 24.03: Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences - Subheading 2403.91: Other - Within the subheading: "Homogenized" or "reconstituted" tobacco - Within the subheading: Other - Within the subheading: Other - Within the subheading: Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions - Line 2403.91.45.60: Burley ## Duty The general (MFN) duty rate is 19.9¢/kg. The rate is published on 2403.91.45. Duty-free entry applies to goods that qualify under 13 programmes, and to goods from a group of origins (origin group A+). - Free: a group of origins (origin group A+) (A+) - Free: United States-Bahrain Free Trade Agreement Implementation Act (BH) - Free: United States-Chile Free Trade Agreement (CL) - Free: United States-Colombia Trade Promotion Agreement Implementation Act (CO) - Free: African Growth and Opportunity Act (D) - Free: Caribbean Basin Economic Recovery Act (E) - Free: United States-Korea Free Trade Agreement Implementation Act (KR) - Free: United States-Morocco Free Trade Agreement Implementation Act (MA) - Free: United States-Oman Free Trade Agreement Implementation Act (OM) - Free: Dominican Republic-Central America-United States Free Trade Agreement (P) - Free: United States-Panama Trade Promotion Agreement Implementation Act (PA) - Free: United States-Peru Trade Promotion Agreement Implementation Act (PE) - Free: United States-Mexico-Canada Agreement (S) - Free: United States-Singapore Free Trade Agreement (SG) ## 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) ## Other lines under 2403.91 - [2403.91.20.00](https://border.bot/countries/united-states/hs-codes/2403912000) Suitable for use as wrapper tobacco - [2403.91.43.50](https://border.bot/countries/united-states/hs-codes/2403914350) Flue-cured - [2403.91.43.60](https://border.bot/countries/united-states/hs-codes/2403914360) Burley - [2403.91.43.80](https://border.bot/countries/united-states/hs-codes/2403914380) Maryland - [2403.91.43.90](https://border.bot/countries/united-states/hs-codes/2403914390) Other - [2403.91.45.50](https://border.bot/countries/united-states/hs-codes/2403914550) Flue-cured - [2403.91.45.80](https://border.bot/countries/united-states/hs-codes/2403914580) Maryland - [2403.91.45.90](https://border.bot/countries/united-states/hs-codes/2403914590) Other - [2403.91.47.50](https://border.bot/countries/united-states/hs-codes/2403914750) Flue-cured - [2403.91.47.60](https://border.bot/countries/united-states/hs-codes/2403914760) Burley - [2403.91.47.80](https://border.bot/countries/united-states/hs-codes/2403914780) Maryland - [2403.91.47.90](https://border.bot/countries/united-states/hs-codes/2403914790) Other - Previous line: [2403.91.45.50](https://border.bot/countries/united-states/hs-codes/2403914550) Flue-cured - Next line: [2403.91.45.80](https://border.bot/countries/united-states/hs-codes/2403914580) Maryland ## Frequently asked questions ### What does tariff line 2403.91.45.60 cover in the United States tariff? In the United States tariff, line 2403.91.45.60 covers "Homogenized" or "reconstituted" tobacco, described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, burley. ### What is the general (MFN) duty on 2403.91.45.60 in the United States? The general (MFN) duty rate is 19.9¢/kg. The rate is published on 2403.91.45. ### Which preferential rates apply to 2403.91.45.60? Duty-free entry applies to goods that qualify under 13 programmes: the United States-Bahrain Free Trade Agreement Implementation Act, the United States-Chile Free Trade Agreement, the United States-Colombia Trade Promotion Agreement Implementation Act, African Growth and Opportunity Act, Caribbean Basin Economic Recovery Act, the United States-Korea Free Trade Agreement Implementation Act, the United States-Morocco Free Trade Agreement Implementation Act, the United States-Oman Free Trade Agreement Implementation Act, the Dominican Republic-Central America-United States Free Trade Agreement, the United States-Panama Trade Promotion Agreement Implementation Act, the United States-Peru Trade Promotion Agreement Implementation Act, the United States-Mexico-Canada Agreement and the United States-Singapore Free Trade Agreement, and to goods from a group of origins (origin group A+). ## 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/2403914560.json