# HS code 2403.99: Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences > 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). National tariff lines under 2403.99 are live on border.bot for the United States (15 lines, also used by 1 other country). Source: https://border.bot/hs-codes/240399 Last updated: 11 October 2026 [HS codes](https://border.bot/hs-codes) / [Chapter 24](https://border.bot/hs-codes/24) / [24.03](https://border.bot/hs-codes/2403) / [2403.99](https://border.bot/hs-codes/240399) ## Key facts - HS code: 2403.99 - Covers: Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences - Heading: [24.03: Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences](https://border.bot/hs-codes/2403) - 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](https://border.bot/hs-codes/24) - Edition: HS2022 - Duty in the United States: [See its 15 lines](https://border.bot/countries/united-states/hs-codes/240399) ## What this code covers 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. ## What it doesn’t cover 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). - [2403.11](https://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://border.bot/hs-codes/240319) Smoking tobacco, whether or not containing tobacco substitutes in any proportion: Other - [2403.91](https://border.bot/hs-codes/240391) Other: “Homogenised” or “reconstituted” tobacco ## How it is structured 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. - 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; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences - Within the heading: Other - Subheading 2403.99: Other ## In other countries National tariff lines under 2403.99 are live on border.bot for the United States (15 lines, also used by 1 other country). - [United States](https://border.bot/countries/united-states/hs-codes/240399): 15 lines, used by 1 other country - Previous subheading: [2403.91](https://border.bot/hs-codes/240391) Other: “Homogenised” or “reconstituted” tobacco - Next subheading: [2404.11](https://border.bot/hs-codes/240411) Products intended for inhalation without combustion: Containing tobacco or reconstituted tobacco ## Frequently asked questions ### What does HS code 2403.99 cover? 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. ### Which heading and chapter is HS code 2403.99 in? 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). ### Where are goods of heading 24.03 classified when 2403.99 doesn’t fit? 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). ### Which countries’ tariffs list national lines under HS code 2403.99? National tariff lines under 2403.99 are live on border.bot for the United States (15 lines, also used by 1 other country). ## Sources and updates 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. Machine-readable: https://border.bot/hs-codes/240399.json