Section IV: Prepared Foodstuffs; Beverages, Spirits, Vinegar; Tobacco
Chapter 24: Tobacco and manufactured tobacco substitutes; products containing nicotine
Chapter 24 of the U.S. Harmonized Tariff Schedule covers Tobacco and manufactured tobacco substitutes; products containing nicotine and sits within Section IV: Prepared Foodstuffs; Beverages, Spirits, Vinegar; Tobacco.
About Chapter 24
Chapter 24 contains 205 10-digit statistical lines grouped under 4 4-digit headings. Brokers, importers, and customs counsel use these codes to declare tobacco and manufactured tobacco substitutes; products containing nicotine on entry summaries (CBP Form 7501) and to look up the applicable Column 1, Special, and Column 2 duty rates.
General (Column 1) duty rates for ad-valorem lines in Chapter 24 range from 5% to 6.5%, with a median of 6.4%. About 6% of the chapter's lines (12 of 205) enter duty-free under the general rate. Special-program rates (USMCA, KORUS, GSP, AGOA, and others) and Chapter 99 overlays modify these base rates for qualifying shipments.
Every code page links into the Tandom Tariff Calculator with the HTS code prefilled, so you can compute the full landed duty for a specific shipment by entering value, country of origin, and (where relevant) material content or date of entry. Tandom's data refreshes daily from USITC HTSUS, CBP CSMS, the Federal Register, and the Department of Commerce — the same authoritative sources the trade community files against.
2401Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse:
2401Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse:| Code | Description | General | Column 2 | Special | Units |
|---|---|---|---|---|---|
| 2401.10 | Tobacco, not stemmed/stripped: | — | — | — | — |
| 2401.10.21 | ··Wrapper tobacco | Free | $5.02/kg | — | — |
| 2401.10.21.20 | ···Connecticut shade | — | — | — | kg |
| 2401.10.21.40 | ···Other | — | — | — | kg |
| 2401.10.29 | ··Other | Free | $5.02/kg | — | — |
| 2401.10.29.20 | ···Connecticut shade | — | — | — | kg |
| 2401.10.29.40 | ···Other | — | — | — | kg |
| 2401.10.44.00 | ···Cigarette leaf | Free | 77.2¢/kg | — | kg |
| 2401.10.48.00 | ···Other | Free | 85¢/kg | — | kg |
| 2401.10.53 | ··Cigar binder and filler | Free | 85¢/kg | — | — |
| 2401.10.53.40 | ···Binder | — | — | — | kg |
| 2401.10.53.50 | ···Filler | — | — | — | kg |
| 2401.10.61 | ····To be used in products other than cigarettes | 23.9¢/kg | 77.2¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | — |
| 2401.10.61.30 | ·····Flue-cured | — | — | — | kg |
| 2401.10.61.60 | ·····Burley | — | — | — | kg |
| 2401.10.61.80 | ·····Maryland | — | — | — | kg |
| 2401.10.61.90 | ·····Other | — | — | — | kg |
| 2401.10.63 | ·····Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 23.9¢/kg | 77.2¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | — |
| 2401.10.63.30 | ·····Flue-cured | — | — | — | kg |
| 2401.10.63.60 | ·····Burley | — | — | — | kg |
| 2401.10.63.80 | ·····Maryland | — | — | — | kg |
| 2401.10.63.90 | ·····Other | — | — | — | kg |
| 2401.10.65 | ·····Other | 350% | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | — |
| 2401.10.65.30 | ·····Flue-cured | — | — | — | kg |
| 2401.10.65.60 | ·····Burley | — | — | — | kg |
| 2401.10.65.80 | ·····Maryland | — | — | — | kg |
| 2401.10.65.90 | ·····Other | — | — | — | kg |
| 2401.10.95 | ···Other | 32.7¢/kg | 85¢/kg | Free (A,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | — |
| 2401.10.95.10 | ····Fire-cured Kentucky and Tennessee | — | — | — | kg |
| 2401.10.95.15 | ····Dark-air cured Kentucky and Tennessee | — | — | — | kg |
| 2401.10.95.20 | ····Virginia fire-cured | — | — | — | kg |
| 2401.10.95.25 | ····Virginia sun-cured | — | — | — | kg |
| 2401.10.95.30 | ····Blackfat | — | — | — | kg |
| 2401.10.95.60 | ····Other | — | — | — | kg |
| 2401.20 | Tobacco, partly or wholly stemmed/stripped: | — | — | — | — |
| 2401.20.05.00 | ··Leaf tobacco, the product of two or more countries or dependencies, when mixed or packed together | $5.48/kg | $6.45/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | kg |
| 2401.20.14 | ····Wrapper tobacco | Free | $6.45/kg | — | — |
| 2401.20.14.20 | ·····Connecticut shade | — | — | — | kg |
| 2401.20.14.40 | ·····Other | — | — | — | kg |
| 2401.20.18.00 | ····Other | Free | $6.45/kg | — | kg |
| 2401.20.23.00 | ·····Cigarette leaf | Free | $1.21/kg | — | kg |
| 2401.20.26.00 | ·····Other | Free | $1.15/kg | — | kg |
| 2401.20.29 | ····Cigar binder and filler | Free | $1.15/kg | — | — |
| 2401.20.29.70 | ·····Binder | — | — | — | kg |
| 2401.20.29.90 | ·····Filler | — | — | — | kg |
| 2401.20.31 | ·····To be used in products other than cigarettes | 40.9¢/kg | $1.21/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | — |
| 2401.20.31.10 | ·····Flue-cured | — | — | — | kg |
| 2401.20.31.20 | ·····Burley | — | — | — | kg |
| 2401.20.31.30 | ·····Maryland | — | — | — | kg |
| 2401.20.31.40 | ·····Other | — | — | — | kg |
| 2401.20.33 | ·····Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 40.9¢/kg | $1.21/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | — |
| 2401.20.33.10 | ·····Flue-cured | — | — | — | kg |
| 2401.20.33.20 | ·····Burley | — | — | — | kg |
| 2401.20.33.30 | ·····Maryland | — | — | — | kg |
| 2401.20.33.40 | ·····Other | — | — | — | kg |
| 2401.20.35 | ·····Other | 350% | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | — |
| 2401.20.35.10 | ·····Flue-cured | — | — | — | kg |
| 2401.20.35.20 | ·····Burley | — | — | — | kg |
| 2401.20.35.30 | ·····Maryland | — | — | — | kg |
| 2401.20.35.40 | ·····Other | — | — | — | kg |
| 2401.20.57 | ·····Other | 39.7¢/kg | $1.15/kg | Free (A*,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | — |
| 2401.20.57.10 | ·····Fire-cured Kentucky and Tennessee | — | — | — | kg |
| 2401.20.57.15 | ·····Dark-air cured Kentucky and Tennessee | — | — | — | kg |
| 2401.20.57.20 | ·····Virginia fire-cured | — | — | — | kg |
| 2401.20.57.25 | ·····Virginia sun-cured | — | — | — | kg |
| 2401.20.57.30 | ·····Blackfat | — | — | — | kg |
| 2401.20.57.40 | ·····Other | — | — | — | kg |
| 2401.20.60 | ··From cigar leaf | Free | 77.2¢/kg | — | — |
| 2401.20.60.20 | ···Connecticut shade | — | — | — | kg |
| 2401.20.60.40 | ···Other | — | — | — | kg |
| 2401.20.75.00 | ···Oriental or Turkish type | Free | $1.10/kg | — | kg |
| 2401.20.83 | ····To be used in products other than cigarettes | 37.5¢/kg | $1.10/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | — |
| 2401.20.83.10 | ·····Flue-cured | — | — | — | kg |
| 2401.20.83.20 | ·····Burley | — | — | — | kg |
| 2401.20.83.30 | ·····Maryland | — | — | — | kg |
| 2401.20.83.35 | ·····Fire-cured Kentucky and Tennessee | — | — | — | kg |
| 2401.20.83.40 | ·····Dark-air cured Kentucky and Tennessee | — | — | — | kg |
| 2401.20.83.50 | ·····Virginia fire-cured | — | — | — | kg |
| 2401.20.83.55 | ·····Virginia sun-cured | — | — | — | kg |
| 2401.20.83.60 | ·····Blackfat | — | — | — | kg |
| 2401.20.83.90 | ·····Other | — | — | — | kg |
| 2401.20.85 | ·····Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 37.5¢/kg | $1.10/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | — |
| 2401.20.85.10 | ·····Flue-cured | — | — | — | kg |
| 2401.20.85.20 | ·····Burley | — | — | — | kg |
| 2401.20.85.30 | ·····Maryland | — | — | — | kg |
| 2401.20.85.35 | ·····Fire-cured Kentucky and Tennessee | — | — | — | kg |
| 2401.20.85.40 | ·····Dark-air cured Kentucky and Tennessee | — | — | — | kg |
| 2401.20.85.50 | ·····Virginia fire-cured | — | — | — | kg |
| 2401.20.85.55 | ·····Virginia sun-cured | — | — | — | kg |
| 2401.20.85.60 | ·····Blackfat | — | — | — | kg |
| 2401.20.85.90 | ·····Other | — | — | — | kg |
| 2401.20.87 | ·····Other | 350% | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | — |
| 2401.20.87.10 | ·····Flue-cured | — | — | — | kg |
| 2401.20.87.20 | ·····Burley | — | — | — | kg |
| 2401.20.87.30 | ·····Maryland | — | — | — | kg |
| 2401.20.87.35 | ·····Fire-cured Kentucky and Tennessee | — | — | — | kg |
| 2401.20.87.40 | ·····Dark-air cured Kentucky and Tennessee | — | — | — | kg |
| 2401.20.87.50 | ·····Virginia fire-cured | — | — | — | kg |
| 2401.20.87.55 | ·····Virginia sun-cured | — | — | — | kg |
| 2401.20.87.60 | ·····Blackfat | — | — | — | kg |
| 2401.20.87.90 | ·····Other | — | — | — | kg |
| 2401.30 | Tobacco refuse: | — | — | — | — |
| 2401.30.03.00 | ···Not cut, not ground and not pulverized | Free | Free | — | kg |
| 2401.30.06.00 | ···Cut, ground or pulverized | Free | $1.21/kg | — | kg |
| 2401.30.09.00 | ··Other | Free | 77.2¢/kg | — | kg |
| 2401.30.13.00 | ···Not cut, not ground and not pulverized | Free | Free | — | kg |
| 2401.30.16.00 | ···Cut, ground or pulverized | Free | $1.21/kg | — | kg |
| 2401.30.19.00 | ··Other | Free | 77.2¢/kg | — | kg |
| 2401.30.23 | ····Not cut, not ground and not pulverized | Free | Free | — | — |
| 2401.30.23.10 | ·····Flue-cured | — | — | — | kg |
| 2401.30.23.20 | ·····Burley | — | — | — | kg |
| 2401.30.23.35 | ·····Fire-cured Kentucky and Tennessee | — | — | — | kg |
| 2401.30.23.40 | ·····Dark air-cured Kentucky and Tennessee | — | — | — | kg |
| 2401.30.23.50 | ·····Virginia fire-cured | — | — | — | kg |
| 2401.30.23.60 | ·····Virginia sun-cured | — | — | — | kg |
| 2401.30.23.90 | ·····Other | — | — | — | kg |
| 2401.30.25 | ····Cut, ground or pulverized | 97¢/kg | $1.21/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | — |
| 2401.30.25.10 | ·····Flue-cured | — | — | — | kg |
| 2401.30.25.20 | ·····Burley | — | — | — | kg |
| 2401.30.25.35 | ·····Fire-cured Kentucky and Tennessee | — | — | — | kg |
| 2401.30.25.40 | ·····Dark air-cured Kentucky and Tennessee | — | — | — | kg |
| 2401.30.25.50 | ·····Virginia fire-cured | — | — | — | kg |
| 2401.30.25.60 | ·····Virginia sun-cured | — | — | — | kg |
| 2401.30.25.90 | ·····Other | — | — | — | kg |
| 2401.30.27 | ···Other | 28.4¢/kg | 77.2¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | — |
| 2401.30.27.10 | ····Flue-cured | — | — | — | kg |
| 2401.30.27.20 | ····Burley | — | — | — | kg |
| 2401.30.27.35 | ····Fire-cured Kentucky and Tennessee | — | — | — | kg |
| 2401.30.27.40 | ····Dark air-cured Kentucky and Tennessee | — | — | — | kg |
| 2401.30.27.50 | ····Virginia fire-cured | — | — | — | kg |
| 2401.30.27.60 | ····Virginia sun-cured | — | — | — | kg |
| 2401.30.27.90 | ····Other | — | — | — | kg |
| 2401.30.33 | ·····Not cut, not ground and not pulverized | Free | Free | — | — |
| 2401.30.33.10 | ·····Flue-cured | — | — | — | kg |
| 2401.30.33.20 | ·····Burley | — | — | — | kg |
| 2401.30.33.35 | ·····Fire-cured Kentucky and Tennessee | — | — | — | kg |
| 2401.30.33.40 | ·····Dark air-cured Kentucky and Tennessee | — | — | — | kg |
| 2401.30.33.50 | ·····Virginia fire-cured | — | — | — | kg |
| 2401.30.33.60 | ·····Virginia sun-cured | — | — | — | kg |
| 2401.30.33.90 | ·····Other | — | — | — | kg |
| 2401.30.35 | ·····Cut, ground or pulverized | 97¢/kg | $1.21/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | — |
| 2401.30.35.10 | ·····Flue-cured | — | — | — | kg |
| 2401.30.35.20 | ·····Burley | — | — | — | kg |
| 2401.30.35.35 | ·····Fire-cured Kentucky and Tennessee | — | — | — | kg |
| 2401.30.35.40 | ·····Dark air-cured Kentucky and Tennessee | — | — | — | kg |
| 2401.30.35.50 | ·····Virginia fire-cured | — | — | — | kg |
| 2401.30.35.60 | ·····Virginia sun-cured | — | — | — | kg |
| 2401.30.35.90 | ·····Other | — | — | — | kg |
| 2401.30.37 | ····Other | 28.4¢/kg | 77.2¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | — |
| 2401.30.37.10 | ·····Flue-cured | — | — | — | kg |
| 2401.30.37.20 | ·····Burley | — | — | — | kg |
| 2401.30.37.35 | ·····Fire-cured Kentucky and Tennessee | — | — | — | kg |
| 2401.30.37.40 | ·····Dark air-cured Kentucky and Tennessee | — | — | — | kg |
| 2401.30.37.50 | ·····Virginia fire-cured | — | — | — | kg |
| 2401.30.37.60 | ·····Virginia sun-cured | — | — | — | kg |
| 2401.30.37.90 | ·····Other | — | — | — | kg |
| 2401.30.70 | ···Other | 350% | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | — |
| 2401.30.70.10 | ····Flue-cured | — | — | — | kg |
| 2401.30.70.20 | ····Burley | — | — | — | kg |
| 2401.30.70.35 | ····Fire-cured Kentucky and Tennessee | — | — | — | kg |
| 2401.30.70.40 | ····Dark air-cured Kentucky and Tennessee | — | — | — | kg |
| 2401.30.70.50 | ····Virginia fire-cured | — | — | — | kg |
| 2401.30.70.60 | ····Virginia sun-cured | — | — | — | kg |
| 2401.30.70.90 | ····Other | — | — | — | kg |
2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes:
2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes:| Code | Description | General | Column 2 | Special | Units |
|---|---|---|---|---|---|
| 2402.10 | Cigars, cheroots and cigarillos, containing tobacco: | — | — | — | — |
| 2402.10.30 | ·Each valued less than 15¢ | $1.89/kg + 4.7% | $9.92/kg + 25% | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | — |
| 2402.10.30.30 | ··Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000) | — | — | — | thousands, kg |
| 2402.10.30.70 | ··Other | — | — | — | thousands, kg |
| 2402.10.60.00 | ·Each valued 15¢ or over but less than 23¢ | 57¢/kg + 1.4% | $9.92/kg + 25% | Free (A+,AU,BH,CL,CO,D,E, IL,KR,MA, OM,P,PA,PE,S, SG) | thousands, kg |
| 2402.10.80 | ·Each valued 23¢ or over | 57¢/kg + 1.4% | $9.92/kg + 25% | Free (A,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | — |
| 2402.10.80.30 | ··Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000) | — | — | — | thousands, kg |
| 2402.10.80.50 | ··Other, each valued 23¢ or more but not more than 76¢ | — | — | — | thousands, kg |
| 2402.10.80.80 | ··Other | — | — | — | thousands, kg |
| 2402.20 | Cigarettes containing tobacco: | — | — | — | — |
| 2402.20.10.00 | ·Containing clove | 41.7¢/kg + 0.9% | $9.92/kg + 25% | Free (A,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | thousands, kg |
| 2402.20.80.00 | ··Paper-wrapped | $1.05/kg + 2.3% | $9.92/kg + 25% | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | thousands, kg |
| 2402.20.90.00 | ··Other | $1.50/kg + 3.2% | $9.92/kg+ 25% | Free (A,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | thousands, kg |
| 2402.90.00.00 | Other | $1.05/kg + 2.3% | $9.92/kg + 25% | Free (A+,AU,BH,CL,CO,D,E, IL,KR,MA, OM,P,PA,PE,S,SG) | thousands, kg |
2403Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences:
2403Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences:| Code | Description | General | Column 2 | Special | Units |
|---|---|---|---|---|---|
| 2403.11.00.00 | ·Water pipe tobacco, specified in subheading note 1 to this chapter | 32.8¢/kg | $1.21/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA, OM,P,PA,PE,S,SG) | kg |
| 2403.19 | ·Other: | — | — | — | — |
| 2403.19.20 | ··Prepared for marketing to the ultimate consumer in the identical form and package in which imported | 32.8¢/kg | $1.21/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA, OM,P,PA,PE,S,SG) | — |
| 2403.19.20.20 | ···Pipe tobacco | — | — | — | kg |
| 2403.19.20.50 | ···Roll-your-own tobacco for making cigarettes | — | — | — | kg |
| 2403.19.20.80 | ···Other | — | — | — | kg |
| 2403.19.30 | ···To be used in products other than cigarettes | 32.8¢/kg | $1.21/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | — |
| 2403.19.30.50 | ····Flue-cured | — | — | — | kg |
| 2403.19.30.60 | ····Burley | — | — | — | kg |
| 2403.19.30.80 | ····Maryland | — | — | — | kg |
| 2403.19.30.90 | ····Other | — | — | — | kg |
| 2403.19.60 | ····Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 32.8¢/kg | $1.21/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | — |
| 2403.19.60.50 | ·····Flue-cured | — | — | — | kg |
| 2403.19.60.60 | ·····Burley | — | — | — | kg |
| 2403.19.60.80 | ·····Maryland | — | — | — | kg |
| 2403.19.60.90 | ·····Other | — | — | — | kg |
| 2403.19.90 | ····Other | 350% | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | — |
| 2403.19.90.50 | ·····Flue-cured | — | — | — | kg |
| 2403.19.90.60 | ·····Burley | — | — | — | kg |
| 2403.19.90.80 | ·····Maryland | — | — | — | kg |
| 2403.19.90.90 | ·····Other | — | — | — | kg |
| 2403.91 | ·"Homogenized" or "reconstituted" tobacco: | — | — | — | — |
| 2403.91.20.00 | ··Suitable for use as wrapper tobacco | 62¢/kg | $6.45/kg | Free (A,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | kg |
| 2403.91.43 | ···To be used in products other than cigarettes | 19.9¢/kg | $1.10/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | — |
| 2403.91.43.50 | ····Flue-cured | — | — | — | kg |
| 2403.91.43.60 | ····Burley | — | — | — | kg |
| 2403.91.43.80 | ····Maryland | — | — | — | kg |
| 2403.91.43.90 | ····Other | — | — | — | kg |
| 2403.91.45 | ····Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 19.9¢/kg | $1.10/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | — |
| 2403.91.45.50 | ·····Flue-cured | — | — | — | kg |
| 2403.91.45.60 | ·····Burley | — | — | — | kg |
| 2403.91.45.80 | ·····Maryland | — | — | — | kg |
| 2403.91.45.90 | ·····Other | — | — | — | kg |
| 2403.91.47 | ····Other | 350% | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | — |
| 2403.91.47.50 | ·····Flue-cured | — | — | — | kg |
| 2403.91.47.60 | ·····Burley | — | — | — | kg |
| 2403.91.47.80 | ·····Maryland | — | — | — | kg |
| 2403.91.47.90 | ·····Other | — | — | — | kg |
| 2403.99 | ·Other: | — | — | — | — |
| 2403.99.21 | ··Prepared for marketing to the ultimate consumer in the identical form and package in which imported | 24.7¢/kg | $1.21/kg | Free (A+,AU,BH,CL,CO,D,E, IL,KR,MA, OM,P,PA,PE,S,SG) | — |
| 2403.99.21.30 | ···Chewing tobacco | — | — | — | kg |
| 2403.99.21.40 | ···Snuff and snuff flours of a kind described in statistical note 1 to this chapter | — | — | — | kg |
| 2403.99.21.90 | ···Other | — | — | — | kg |
| 2403.99.31 | ···To be used in products other than cigarettes | 24.7¢/kg | $1.21/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA, OM,P,PA,PE,S,SG) | — |
| 2403.99.31.50 | ····Flue-cured | — | — | — | kg |
| 2403.99.31.60 | ····Burley | — | — | — | kg |
| 2403.99.31.65 | ·····Partially manufactured, blended or mixed tobacco | — | — | — | kg |
| 2403.99.31.70 | ·····Other | — | — | — | kg |
| 2403.99.60 | ····Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 24.7¢/kg | $1.21/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | — |
| 2403.99.60.50 | ·····Flue-cured | — | — | — | kg |
| 2403.99.60.60 | ·····Burley | — | — | — | kg |
| 2403.99.60.65 | ·····Partially manufactured, blended or mixed tobacco | — | — | — | kg |
| 2403.99.60.70 | ·····Other | — | — | — | kg |
| 2403.99.90 | ····Other | 350% | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | — |
| 2403.99.90.50 | ·····Flue-cured | — | — | — | kg |
| 2403.99.90.60 | ·····Burley | — | — | — | kg |
| 2403.99.90.65 | ·····Partially manufactured, blended or mixed tobacco | — | — | — | kg |
| 2403.99.90.70 | ·····Other | — | — | — | kg |
2404Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body:
2404Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body:| Code | Description | General | Column 2 | Special | Units |
|---|---|---|---|---|---|
| 2404.11.00.00 | ·Containing tobacco or reconstituted tobacco | 24.7¢/kg | $1.21/kg | Free (A+,AU,BH,CL,CO,D,E, IL,KR,MA, OM,P,PA,PE,S,SG) | kg |
| 2404.12 | ·Other, containing nicotine: | — | — | — | — |
| 2404.12.05 | ···Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances | 6.5% | 3.7¢/kg + 60% | Free (A,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG) | — |
| 2404.12.05.10 | ····Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices containing nicotine | — | — | — | kg |
| 2404.12.05.90 | ····Other | — | — | — | kg |
| 2404.12.10 | ···Other | 5% | 25% | Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG) | — |
| 2404.12.10.10 | ····Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices containing nicotine | — | — | — | kg |
| 2404.12.10.90 | ····Other | — | — | — | kg |
| 2404.12.90.00 | ··Other | 6.5% | 3.7¢/kg + 60% | Free (A,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG) | kg |
| 2404.19 | ·Other: | — | — | — | — |
| 2404.19.05 | ···Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances | 6.5% | 3.7¢/kg + 60% | Free (A,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG) | — |
| 2404.19.05.10 | ····Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices without nicotine | — | — | — | kg |
| 2404.19.05.90 | ····Other | — | — | — | kg |
| 2404.19.10 | ···Other | 5% | 25% | Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG) | — |
| 2404.19.10.10 | ····Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices without nicotine | — | — | — | kg |
| 2404.19.10.90 | ····Other | — | — | — | kg |
| 2404.19.90.00 | ··Other | 24.7¢/kg | $1.21/kg | Free (A+,AU,BH,CL,CO,D,E, IL,KR,MA, OM,P,PA,PE,S,SG) | kg |
| 2404.91.00.00 | ·For oral application | 6.4% | 20% | Free (A,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG) | kg |
| 2404.92.00.00 | ·For transdermal application | 5% | 25% | Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG) | kg |
| 2404.99.00.00 | ·Other | 5% | 25% | Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG) | kg |
Frequently asked questions
What does HTS Chapter 24 cover?
Chapter 24 of the U.S. Harmonized Tariff Schedule (HTSUS) covers Tobacco and manufactured tobacco substitutes; products containing nicotine. It sits within Section IV: Prepared Foodstuffs; Beverages, Spirits, Vinegar; Tobacco. Tandom's catalog lists all 205 10-digit statistical lines and 4 4-digit headings in this chapter.
What is the typical U.S. duty rate for Chapter 24 imports?
General (Column 1) duty rates for ad-valorem lines range from 5% to 6.5% (median 6.4%); roughly 75% of lines enter duty-free. Use the calculator linked from each code page to compute the full landed rate, including Section 301/232 overlays, IEEPA tariffs, and AD/CVD deposits where applicable.
Are Section 301 or Section 232 tariffs applied to Chapter 24 products?
Section 301 (China) and Section 232 (steel, aluminum, copper) tariffs are layered on top of the base HTSUS rate via Chapter 99 provisions. Whether they apply to a specific 10-digit line in Chapter 24 depends on the product's country of origin, material content, and the active proclamation. Open any code in this chapter to see the live overlay stack and effective rate.
Are there antidumping or countervailing duty (AD/CVD) orders covering Chapter 24 products?
AD/CVD orders are issued at the case level by the Department of Commerce against specific products from specific countries. Tandom's AD/CVD catalog cross-references every active order to the HTS codes it covers — open any code in Chapter 24 to see flagged orders, deposit rates, and the underlying scope determinations.