This residual heading captures smokeless tobacco products such as chewing tobacco, snuff, and snus; reconstituted tobacco sheet used as a manufacturing input; tobacco extracts and essences used in flavoring or pharmaceutical contexts; and other manufactured tobacco forms that do not fit the cigar, cigarette, or smoking tobacco headings. The wide variety of products means importers should verify the correct HTS subheading carefully, as duty rates and regulatory requirements vary by product type.

Smokeless tobacco products — including chewing tobacco, snuff, and snus — are regulated by FDA's Center for Tobacco Products under the Tobacco Control Act. Importers must ensure that foreign manufacturers are registered with FDA, that products comply with applicable warning label requirements, and that any new or modified products have received the appropriate premarket authorization. Shipments are subject to FDA examination at the port of entry, and admissibility can be refused for non-compliant products.