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240399Chapter 24

240399 — Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco extracts and essences: Other

Covers:
Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ or… not listed under the other codes in this heading.
Not covered:
240311 (Smoking tobacco, whether or not containing…); 240319 (Smoking tobacco, whether or not containing…); 240391 (‘Homogenised’ or ‘reconstituted’ tobacco).
Listed US duty:
24.7¢/kg (varies by US subheading) (US general rate, HTS 2026)

Official description

Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco extracts and essences : Other : Other

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Suggestions from the HS index, not a customs ruling

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What 240399 covers and what it doesn’t

Official text: Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco extracts and essences › Other › Other.

This is the “other” line of heading 2403 (other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco extracts and essences). It takes goods of that heading that no more specific subheading names. These go elsewhere:

  • 240311 Smoking tobacco, whether or not containing tobacco substitutes in any proportion — Water-pipe tobacco specified in subheading note 1 to this chapter
  • 240319 Smoking tobacco, whether or not containing tobacco substitutes in any proportion — Other
  • 240391 ‘Homogenised’ or ‘reconstituted’ tobacco

Nearby codes to check

  • Heading 2403 Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco extracts and essences: every subheading side by side.

US duty rate

24.7¢/kg (varies by US subheading)

General (MFN) rate in the US Harmonized Tariff Schedule, 2026 edition. A range means the rate depends on the 8-digit US line your product falls under. Extra duties such as Section 301, Section 232 or anti-dumping orders can apply on top, depending on origin. Check the lines on hts.usitc.gov. Not legal advice.

Who imports under 240399

EximAgent lists companies with recorded shipments under this code, built from customs records, with who they buy from and how often. See importers of 240399 →

Common questions

What is HS code 240399?
Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco extracts and essences : Other : Other
What duty rates apply to 240399?
Listed US duty: 24.7¢/kg (varies by US subheading) (US general rate, HTS 2026).

Browse all of 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 →

Go beyond the code

Classify a product and check the duty for your destination with the CLI, then keep researching in your own agent.

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