Product classification
HS code for Homogenized tobacco: 2403.91
Tobacco, homogenised or reconstituted.
Classification of homogenized tobacco under HS 2403.91
Homogenized or reconstituted tobacco is classified under HS code 2403.91. This classification is determined by the manufacturing process where tobacco scraps, dust, or stems are agglomerated, often with a binding agent or by heat and pressure, into sheets or strips. Unlike natural tobacco leaves, these products are highly processed and uniform in texture. Under the Harmonized System, Chapter 24 covers tobacco and manufactured tobacco substitutes. Heading 2403 specifically addresses other manufactured tobacco and manufactured tobacco substitutes, with subheading 2403.91 reserved for the homogenized or reconstituted variety. This classification is essential for customs because it distinguishes processed industrial inputs from raw agricultural tobacco (Chapter 2401) or finished smoking products like cigarettes (2402). The process often involves creating a pulp that is then rolled into thin sheets, which can be used as wrappers or binders for cigars or shredded for use in cigarettes. The classification follows General Interpretative Rule (GRI) 1, as the terms of the heading and subheadings specifically describe this manufactured state.
- Covers
- Reconstituted tobacco sheets
- Tobacco paper made from tobacco dust
- Homogenized tobacco strips for cigar binders
- Agglomerated tobacco waste for cigarette filler
- Tobacco leaf substitutes made from tobacco fines
- Also under 2403.91
- 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
Codes often confused with 2403.91
Common mistake. Homogenized tobacco is frequently confused with unmanufactured tobacco under heading 2401. However, 2401 is reserved for tobacco in its natural state, even if stemmed or stripped. Another common error is using 2403.19 for other smoking tobacco; 2403.91 is specific to the physical form of being homogenized or reconstituted, regardless of its final use. Importers must distinguish between the mechanical process of homogenization and the simple blending of natural leaves.
Top exporters and importers of HS 240391 (the code used for homogenized tobacco), 2025
In 2025, the largest exporter of HS 240391 (the code used for homogenized tobacco) in UN Comtrade data was France, with 38% of world exports; the largest importer in UN Comtrade data was Poland, with 13% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 240391, not only homogenized tobacco.
Top exporters 2025 · share of world exports
- 1 France $135M 38% of world exports
- 2 United States $45M 13% of world exports
- 3 Malaysia $35M 10% of world exports
World total: $353M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Poland $64M 13% of world imports
- 2 Philippines $61M 12% of world imports
- 3 Germany $43M 8.6% of world imports
World total: $494M Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for homogenized tobacco
Brazil classifies homogenized tobacco under NCM 2403.91.00: HS 2403.91 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about homogenized tobacco
What is the HS code for Homogenized tobacco?
The HS code for Homogenized tobacco is 240391 (Tobacco; homogenised or reconstituted). The specific HS code for homogenized or reconstituted tobacco is 2403.91.
How do I classify Homogenized tobacco for customs?
Homogenized tobacco is classified under HS code 240391 — Tobacco; homogenised or reconstituted. This is a 6-digit subheading level code.
Is homogenized tobacco the same as natural leaf tobacco?
No, homogenized tobacco is a manufactured product made by combining tobacco scraps and binders into uniform sheets, whereas natural leaf tobacco (2401) remains in its biological leaf form.
Which countries are the top exporters of homogenized tobacco (HS 240391)?
In 2025, the top exporters of HS 240391 (the code used for homogenized tobacco) in UN Comtrade data were France ($135M, 38% of world exports), the United States ($45M) and Malaysia ($35M). World exports came to about $353M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of homogenized tobacco (HS 240391)?
In 2025, the top importers of HS 240391 (the code used for homogenized tobacco) in UN Comtrade data were Poland ($64M, 13% of world imports), the Philippines ($61M) and Germany ($43M). World imports came to about $494M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Homogenized tobacco the same in all countries?
The base HS code 240391 for Homogenized tobacco is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for homogenized tobacco in Brazil?
In Brazil, homogenized tobacco (HS 240391) is classified under NCM 2403.91.00.