HSChapter 24
U.S. imports of homogenized or reconstituted tobacco (HS 240391) totaled $4.1M in May 2026, traded with 6 countries.
Importers of Homogenized or Reconstituted Tobacco paid $165K in duties in May 2026 โ an effective duty rate of 7.1% on $2.3M in dutiable value, based on actual customs collections rather than the published tariff schedule. Homogenized or Reconstituted Tobacco imports of $4.1M in May 2026 ran 39% above the year-to-date monthly average of $3.0M.
Last updated: May 2026 dataReconstituted tobacco sheet โ manufactured by processing tobacco dust, stems, and fines into a uniform sheet material โ 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 โ verify before relying on it.
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 โ stems, dust, and scrap โ 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.
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| Country | Imports | Exports | Balance |
|---|---|---|---|
| DOMINICAN REPUBLIC | $3.4M | $1.9M | -$1.5M |
| GERMANY | -- | $597K | +$597K |
| MEXICO | $361K | $180K | -$180K |
| PARAGUAY | -- | $294K | +$294K |
| SPAIN | -- | $267K | +$267K |
Monthly import values over time
HS10 import codes under this HS6 parent. Source: U.S. Harmonized Tariff Schedule.
| Code | Description | Import Value | Effective Tariff % | Duty Collected |
|---|---|---|---|---|
| 2403912000 | HOMOGENIZED, RECONSTITUTED TOB, USE AS WRAPPER TOB | $2.4M | 7.81% | $99K |
| 2403914590 | HOMOGENIZED/RECONSTITUTED TOBACCO,NESOI, US NOTE 5 | $121K | 15.69% | $19K |
| 2403914790 | HOMOGENIZED OR RECONSTITUTED TOBACCO, NESOI | $56K | 0.00% | -- |
| 2403914390 | HMGNZD/RCNSTTTD TBCC,NESOI,NOT FOR CIGARETTES USE | $0 | -- | -- |
HOMOGENIZED, RECONSTITUTED TOB, USE AS WRAPPER TOB
HOMOGENIZED/RECONSTITUTED TOBACCO,NESOI, US NOTE 5
HOMOGENIZED OR RECONSTITUTED TOBACCO, NESOI
HMGNZD/RCNSTTTD TBCC,NESOI,NOT FOR CIGARETTES USE
HS10 export codes under this HS6 parent. Source: U.S. Schedule B export classification.
| Code | Description | Export Value |
|---|---|---|
| 2403910000 | HOMOGENIZED OR RECONSTITUTED TOBACCO | $3.7M |
HOMOGENIZED OR RECONSTITUTED TOBACCO
258.5K kg
CIGARS, CHEROOTS & CIGARILLOS, CONTAINING TOBACCO
HS 240210
CIGARETTES CONTAINING TOBACCO
HS 240220
TOBACCO, PARTLY OR WHOLLY STEMMED/STRIPPED
HS 240120
NICOTINE PRODUCTS FOR ORAL INTAKE INTO HUMAN BODY
HS 240491
SMOKING TOBACCO W/ OR W/O TOBACCO SUBSTITUTE NESOI
HS 240319
NICOTINE PRODUCTS FOR INHALATION W/O COMBUST
HS 240412
| State | Imports | Exports | Balance |
|---|---|---|---|
| Florida | $1.2M | $298K | -$891K |
| Pennsylvania | $136K | $1.1M | +$985K |
| Virginia | -- | $798K | +$798K |
| Port | Imports | Exports | Balance |
|---|---|---|---|
| MIAMI, FL | $1.3M | $798K | -$464K |
| NEWARK, NJ | -- | $1.3M | +$1.3M |
| NEW YORK, NY | -- | $961K | +$961K |