Product classification
HS code for Reconstituted tobacco: 2403.91
Tobacco, homogenised or reconstituted.
Classification of reconstituted tobacco under HS 2403.91
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.
- Covers
- Homogenized tobacco sheets
- Reconstituted tobacco strips
- Tobacco paper made from tobacco refuse
- Reconstituted tobacco binders and wrappers
- 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. 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.
Top exporters and importers of HS 240391 (the code used for reconstituted tobacco), 2025
In 2025, the largest exporter of HS 240391 (the code used for reconstituted 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 reconstituted 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 reconstituted tobacco
Brazil classifies reconstituted 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 reconstituted tobacco
What is the HS code for Reconstituted tobacco?
The HS code for Reconstituted tobacco is 240391 (Tobacco; homogenised or reconstituted). The HS code for homogenized or reconstituted tobacco is 240391.
How do I classify Reconstituted tobacco for customs?
Reconstituted tobacco is classified under HS code 240391 — Tobacco; homogenised or reconstituted. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of reconstituted tobacco (HS 240391)?
In 2025, the top exporters of HS 240391 (the code used for reconstituted 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 reconstituted tobacco (HS 240391)?
In 2025, the top importers of HS 240391 (the code used for reconstituted 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 Reconstituted tobacco the same in all countries?
The base HS code 240391 for Reconstituted 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 reconstituted tobacco in Brazil?
In Brazil, reconstituted tobacco (HS 240391) is classified under NCM 2403.91.00.