Reconstituted tobacco sheet — made by processing tobacco dust, stems, and scraps into a uniform sheet — falls under 240391. It is used as a wrapper, binder, or filler in cigar and cigarette manufacturing. Importers bringing it in as a manufacturing input should confirm it is not already incorporated into a finished product, which would shift classification to the finished-product heading.
Yes. FDA's deeming rule extended its authority to all tobacco products, including water pipe (hookah) tobacco under 240311. Hookah tobacco must have marketing authorization (substantial equivalence or premarket tobacco product application) before it may be sold in the US, and importers are responsible for confirming that authorization exists for each product.
Heading 3 of 4 in chapter 24 · 4 products
Heading 2403 · $43.1M of $346.7M
ImportsExports
Imports
$43.1MYoY · free account
Exports
$50.6MYoY · free account
Low of 8 reported months · imports
Low · free accountThrough August 2026 · imports 8 of 12 months reported, exports 8 of 12 months reported. Source: U.S. Census Bureau.
Imports · August 2026
origin
Dominican Republic and Germany together supply 82% of it.
customs district
destination
entry
rate provision · imports
0.6% enters free of duty.
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