{
  "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). National tariff lines under heading 24.03 are live on border.bot for the United States (44 lines, also used by 1 other country).",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "Heading",
      "value": "24.03",
      "source": "border.bot release GLOBAL:hs #2"
    },
    {
      "label": "Description",
      "value": "Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences",
      "source": "border.bot release GLOBAL:hs #2"
    },
    {
      "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 #2"
    },
    {
      "label": "Subheadings",
      "value": "4",
      "source": "border.bot release GLOBAL:hs #2"
    },
    {
      "label": "Edition",
      "value": "HS2022",
      "source": "border.bot release GLOBAL:hs #2"
    }
  ],
  "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)."
    },
    {
      "question": "Which countries’ tariffs list national lines under HS heading 24.03?",
      "answer": "National tariff lines under heading 24.03 are live on border.bot for the United States (44 lines, also used by 1 other country)."
    }
  ],
  "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": [
        "National tariff lines under heading 24.03 are live on border.bot for the United States (44 lines, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026.",
        "This page was last updated on 11 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": [
      {
        "code": "US",
        "name": "United States",
        "slug": "united-states",
        "lines": 44,
        "members": 1
      }
    ],
    "provenance": [
      {
        "dataset": "GLOBAL:hs",
        "country": "GLOBAL",
        "kind": "hs",
        "seq": 2,
        "version": "mytraddal hs2022.csv (HS 2022)",
        "liveAt": "2026-10-11T06:04:17.693Z",
        "origin": "upload",
        "sourceUrls": []
      }
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    "dateModified": "2026-10-11T06:04:17.693Z",
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  "pagination": {
    "page": 1,
    "pages": 1,
    "size": 100,
    "total": 4,
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  "previous": "https://border.bot/hs-codes/2402",
  "next": "https://border.bot/hs-codes/2404",
  "links": {
    "self": "https://border.bot/hs-codes/2403.json",
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  "code": "2403",
  "attribution": "border.bot tariff reference (border.bot), compiled from the official publishers named on each page.",
  "terms": "https://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.",
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}