U.S. imports of Homogenized or Reconstituted Tobacco (HS 240391) totaled $2.8M in August 2026, imported from 7 countries.
Importers of Homogenized or Reconstituted Tobacco paid $158K in duties in August 2026, an average duty rate of 5.59% — duty actually collected as a share of the imports that cleared customs, not the published tariff schedule.
Last updated: August 2026 dataReconstituted tobacco sheet — manufactured by processing tobacco dust, stems, and fines into a uniform sheet material — functions as a cost-efficient wrapper, binder, or filler component in cigar and cigarette production, and its consistent physical properties make it a preferred industrial input for high-speed manufacturing lines. The Dominican Republic and Mexico are the leading US import sources, reflecting the proximity of major cigar manufacturing operations in those countries that both consume and export reconstituted sheet. The US schedule distinguishes product used as wrapper tobacco (2403912000) from other applications, a split that carries duty implications and requires accurate end-use documentation. FDA regulates reconstituted tobacco as a tobacco product, and importers supplying it to US manufacturers should confirm that the product and its intended use comply with applicable premarket and ingredient reporting requirements.
AI-written summary of the official U.S. Census Bureau trade figures on this page — verify before relying on it.
32 import shipments a month
The tariff line 2403912000 applies specifically to homogenized or reconstituted tobacco used as wrapper tobacco, while other applications fall under separate lines. CBP may request a specification sheet, manufacturer's declaration, or purchase order confirming the intended end use. If the product could serve multiple purposes, importers should obtain a binding ruling to establish the correct classification before the first shipment.
Reconstituted tobacco sheet is produced by grinding tobacco by-products — stems, dust, and scrap — into a slurry, then casting or rolling it into a uniform sheet with controlled thickness, tensile strength, and burn characteristics. Unlike whole leaf, it offers consistent physical properties regardless of crop year or origin variability, making it valuable for automated cigar and cigarette production where dimensional uniformity is critical.
Subheading 4 of 4 in heading 2403
Subheading 240391 · $2.8M of $43.1M
ImportsExports
Imports
$2.8MYoY · free account
Exports
$3.1MYoY · free account
12-mo low · imports
Low · free accountOver the twelve months to August 2026, the U.S. imported $36.1M of Homogenized or Reconstituted Tobacco and exported $46.1M.
Through August 2026. Source: U.S. Census Bureau.
Trade Directory
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HS10 import codes under this HS6 parent, each with its own page. Source: U.S. Harmonized Tariff Schedule.
| Code | Description | Imports for consumption | Average duty rate | Dutiable Share | Duty Collected |
|---|---|---|---|---|---|
| 2403912000 | Homogenized, Reconstituted Tob, Use As Wrapper Tob | $2.3M | 5.55% | 55.88% | $129K |
| 2403914350 | Flue-Cured Tbcc, Hmgnzd/Rcnstttd, Nt for Cigrtts Use | $159K | 2.48% | 100.00% | $4K |
| 2403914390 | Hmgnzd/Rcnstttd Tbcc, NESOI, Not for Cigarettes Use | $151K | 10.00% | 100.00% | $15K |
| 2403914360 | Burley Tbcc, Hmgnzd/Rcnstttd, Not for Cigrtts Use | $132K | 2.99% | 100.00% | $4K |
| 2403914590 | Homogenized/Reconstituted Tobacco, NESOI, US Note 5 | $62K | 10.00% | 100.00% | $6K |
| 2403914790 | Homogenized or Reconstituted Tobacco, NESOI | — | -- | -- | -- |
HS10 export codes under this HS6 parent, each with its own page. Source: U.S. Schedule B export classification.
| Code | Description | Export Value |
|---|---|---|
| 2403910000 | Homogenized or Reconstituted Tobacco | $3.1M |
Import lines come from the U.S. Harmonized Tariff Schedule and export lines from Schedule B. The two are numbered by different agencies, so the same 10-digit code can appear in both tables describing a different product.
Imports · August 2026
origin
Dominican Republic and Mozambique together supply 85% of it. Poland pays 10.0% duty; Mexico 0.0%.
customs district
destination
entry
rate provision · imports
7.2% enters free of duty; duty collected equals 5.59% of imports for consumption.