HS Code for Hookah tobacco

Hookah tobacco, also known as water pipe tobacco, is classified under HS code 2403.11. This classification is governed by Chapter 24, which deals with tobacco and manufactured tobacco substitutes. Heading 2403 covers other manufactured tobacco and manufactured tobacco substitutes, including \"homogenized\" or \"reconstituted\" tobacco, tobacco extracts, and essences. Subheading 2403.11 was specifically introduced to harmonize the classification of water pipe tobacco, which often consists of a mixture of tobacco, molasses or sugar, flavored with fruit, and sometimes containing glycerine. According to Subheading Note 1 to Chapter 24, water pipe tobacco is defined as tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavored with fruit. This specific definition helps distinguish it from other smoking tobaccos and ensures consistent tax and duty application globally.

Products Included

• Shisha tobacco
• Mu'assel (flavored molasses tobacco)
• Fruit-flavored water pipe tobacco
• Tobacco mixed with glycerine for hookahs
• Jurak (unflavored water pipe tobacco)

Common Misclassification

Hookah tobacco is often misclassified under 2403.19 (other smoking tobacco) or 2403.99. However, 2403.11 is the specific and mandatory code if the product meets the definition in Subheading Note 1. Another error is classifying tobacco-free herbal shisha here; tobacco-free products should be classified under 2403.99 as manufactured tobacco substitutes.

FAQ

What is the HS code for hookah tobacco?

The HS code for hookah (water pipe) tobacco is 2403.11.

Does it apply to tobacco-free shisha?

No, 2403.11 is for products containing tobacco. Tobacco-free herbal shisha is typically classified under 2403.99.