HS Code for Reconstituted tobacco

Reconstituted tobacco, also known as homogenized tobacco, is classified under HS code 240391. This product is manufactured by agglomerating tobacco dust, finely divided tobacco refuse, or tobacco stems, often with the addition of a binding agent or other substances. The process typically involves creating a pulp that is then rolled into thin sheets. This classification is appropriate because the product is no longer in its natural leaf state but has been mechanically processed into a uniform sheet or strip. It is widely used in the tobacco industry as a filler, binder, or wrapper for cigars and cigarettes.

Products Included

• Homogenized tobacco sheets
• Reconstituted tobacco strips
• Tobacco paper made from tobacco refuse
• Reconstituted tobacco binders and wrappers

Common Misclassification

Reconstituted tobacco is often confused with unmanufactured tobacco leaf, which falls under heading 2401. However, 2401 is strictly for natural leaves that have not been pulverized and reformed. It may also be confused with other manufactured tobacco products under 240311 or 240319 (smoking tobacco), but 240391 is the specific sub-heading for the homogenized or reconstituted form regardless of its final use in smoking products.

FAQ

What is the HS code for reconstituted tobacco?

The HS code for homogenized or reconstituted tobacco is 240391.

Is reconstituted tobacco the same as tobacco refuse?

No, tobacco refuse is the raw waste (classified in 240130), while reconstituted tobacco is a manufactured product made from that refuse.