HS Code Subheading

Tobacco; homogenised or reconstituted

2403.91 Subheading
Section IV — Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes

About HS Code 240391

This category covers homogenised or reconstituted tobacco, which is a processed form of tobacco made from tobacco dust, stems, and other by-products. It's a crucial intermediate product in the manufacturing of many finished tobacco goods, particularly cigarettes, where it helps standardize burn rates, nicotine delivery, and reduces waste. International trade in reconstituted tobacco is primarily business-to-business, supplying tobacco product manufacturers globally. Exporters are typically countries with advanced tobacco processing capabilities, while importers are often major cigarette-producing nations. The trade is driven by efficiency, cost reduction, and the need for consistent raw materials in large-scale tobacco production. Quality control and technical specifications are paramount.

Products Under This Code

Reconstituted tobacco sheet, homogenised tobacco paper, tobacco pulp board, tobacco leaf substitutes (from tobacco waste), expanded tobacco, tobacco film

Real World Examples

Recon sheet used in Marlboro cigarettes, proprietary reconstituted tobacco by Philip Morris International, British American Tobacco's processed tobacco materials, Japan Tobacco International's reconstituted tobacco, Imperial Brands' tobacco sheet

Common Misclassification

Can be confused with 240399 (other manufactured tobacco) if its specific 'homogenised or reconstituted' nature is not recognized, or even 240319 if mistaken for a direct smoking product.

Products Classified Under 2403.91

Industry

This code belongs to the Food & Beverages industry.

Trade Overview

Major producers and exporters are often countries with large tobacco processing industries like Germany, the Netherlands, and the United States, supplying global cigarette manufacturers.

Frequently Asked Questions

What is HS code 240391?

HS code 240391 covers: Tobacco; homogenised or reconstituted. This category covers homogenised or reconstituted tobacco, which is a processed form of tobacco made from tobacco dust, stems, and other by-products. It's a crucial intermediate product in the manufacturing of many finished tobacco goods, particularly cigarettes, where it helps standardize burn rates, nicotine delivery, and reduces waste. International trade in reconstituted tobacco is primarily business-to-business, supplying tobacco product manufacturers globally. Exporters are typically countries with advanced tobacco processing capabilities, while importers are often major cigarette-producing nations. The trade is driven by efficiency, cost reduction, and the need for consistent raw materials in large-scale tobacco production. Quality control and technical specifications are paramount.

What products fall under HS code 240391?

Reconstituted tobacco sheet, homogenised tobacco paper, tobacco pulp board, tobacco leaf substitutes (from tobacco waste), expanded tobacco, tobacco film

What are common misclassifications for HS code 240391?

Can be confused with 240399 (other manufactured tobacco) if its specific 'homogenised or reconstituted' nature is not recognized, or even 240319 if mistaken for a direct smoking product.

How is HS code 240391 structured?

HS code 240391 is a 6-digit subheading under the Harmonized System. The first 2 digits (24) identify the chapter, digits 3-4 (03) identify the heading, and digits 5-6 (91) specify the subheading. This code is standardized globally by the World Customs Organization.