HS Code 2403Manufactured tobacco and manufactured tobacco substitutes n.e.c; homogenised or reconstituted tobacco; tobacco extracts and essences
4 six-digit codes · Heading 3 of 4 in Chapter 24 · World Customs Organization Harmonized System
HS code 2403 is the customs heading for tobacco that has been processed for use, other than cigars and cigarettes. This page shows what fits here and how to pick the right six-digit code.
The WCO writes heading 2403 as a residual bucket: goods of Chapter 24that answer to “Manufactured tobacco and manufactured tobacco substitutes n.e.c; homogenised or reconstituted tobacco; tobacco extracts and essences” and that no more specific heading in the chapter already claims. It still carries 4 six-digit codes, 240311 through 240399, so “other” is not the end of the classification here. The heading is number 3 of 4 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, which runs to 16 six-digit codes in all.
Six-digit codes under heading 2403
| HS Code | Import–export description |
|---|---|
| 240311 | Tobacco; smoking, water pipe tobacco as specified in subheading note 1 to this chapter, whether or not containing tobacco substitutes in any proportion |
| 240319 | Tobacco; smoking, other than water pipe tobacco, whether or not containing tobacco substitutes in any proportion |
| 240391 | Tobacco; homogenised or reconstituted |
| 240399 | Tobacco; other than homogenised or reconstituted or smoking |
What heading 2403 covers
Think of this heading as the home for manufactured tobacco that is not a cigar or a cigarette. It holds smoking tobacco, water pipe tobacco (often called hookah tobacco) and other manufactured tobacco. It also holds homogenised tobacco, reconstituted tobacco, and tobacco extracts and essences.
Manufactured tobacco substitutes belong here too. These are products that stand in for tobacco in a smoking blend. Some people search for this heading as HSN code 2403, and it is the same heading. It sits inside Chapter 24 tobacco, so the raw leaf and the finished cigarettes are classified elsewhere.
The letters n.e.c. mean not elsewhere classified. A product lands here only when no more specific heading in the chapter fits it better. That is why it pays to read the neighbouring headings before you settle on a code.
How to choose the right 2403 subheading
Work through the questions below in order. Stop at the first one that fits your product. Each answer points to one six-digit code.
Match your product to the full legal wording of the code, not to a nickname. If you are unsure, test your product description in the HS code classifier.
- Is it made for a water pipe, and does it meet Subheading Note 1 to the chapter? Use 240311.
- Is it smoking tobacco that is not for a water pipe? Use 240319.
- Has it been rebuilt into a new form instead of being left as leaf? Use 240391.
- Is it manufactured tobacco that is neither smoking tobacco nor homogenised or reconstituted? Use 240399, the code for other manufactured tobacco.
HS 2403 vs 2401, 2402 and 2404
Most mistakes happen at the border between neighbouring headings. The short rules are simple.
Heading 2401 is for tobacco that is not manufactured, plus tobacco refuse. If the leaf has not been processed into a finished product, look there. A product already made into one of those forms belongs in 2402.
Heading 2404 is for products that contain tobacco, reconstituted tobacco, nicotine, or their substitutes and are meant for inhalation without combustion. It also covers other nicotine products taken into the body. Those goods do not belong here, even when tobacco is one of the ingredients.
So ask what the product is and how it is used. Something rolled moves to 2402. Something inhaled without burning moves to 2404.
HS code 2403 import export data
Once you have the right code, you can look at who trades under it. Here is what EximDataX offers for this heading.
EximDataX shows shipment-level import and export records from official customs sources. Coverage: 43 direct customs feeds plus 184 mirror-derived countries. Named buyers and named suppliers are available in 38 of the 43 direct markets. Most markets refresh weekly and some refresh daily.
You can search by HS code to see who imports and exports a product, and book a free demo.
Who ships under 2403?
EximDataX tracks the live import–export records filed under this heading and the 4 codes beneath it: named buyers, suppliers, quantities and values from official customs feeds.
Section IV: Prepared Foodstuffs; Beverages, Spirits, Tobacco, chapters 16–24.
HS Code 2403: common questions
What is HS code 2403?
It is the Harmonized System heading for manufactured tobacco and manufactured tobacco substitutes not named elsewhere. Its full wording is shown in the heading title at the top of this page.
What is the HS code for hookah or water pipe tobacco?
Use 240311 for hookah tobacco. It is the water pipe subheading, and tobacco substitutes may be mixed in.
What is the difference between HS 2402 and 2403?
2402 covers made-up products such as cigars and cigarettes. 2403 covers other manufactured tobacco, such as smoking, water pipe and reconstituted tobacco.
Which HS code covers homogenised or reconstituted tobacco?
Use 240391, the subheading named for homogenised or reconstituted tobacco.
Are e-cigarette and heated tobacco products classified under 2403?
No. Goods meant to be inhaled without combustion fall under heading 2404. Check that heading before you classify.
Who imports and exports goods under HS 2403?
The records filed under this heading can be looked up on EximDataX. The data section on this page explains what they show.
See what your buyers are buying.Then decide.
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