HTS Codes / Chapter
Chapter 24
Tobacco and manufactured tobacco substitutes
Section IV — Prepared foodstuffs; beverages, spirits, tobacco
| HTS code | Description | General rate |
|---|---|---|
| 2401 | Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse: | |
| 2401.10 | Tobacco, not stemmed/stripped: | |
| 2401.10.21 | Wrapper tobacco | Free |
| 2401.10.21.20 | Connecticut shade | |
| 2401.10.21.40 | Other | |
| 2401.10.29 | Other | Free |
| 2401.10.29.20 | Connecticut shade | |
| 2401.10.29.40 | Other | |
| 2401.10.44.00 | Cigarette leaf | Free |
| 2401.10.48.00 | Other | Free |
| 2401.10.53 | Cigar binder and filler | Free |
| 2401.10.53.40 | Binder | |
| 2401.10.53.50 | Filler | |
| 2401.10.61 | To be used in products other than cigarettes | 23.9¢/kg |
| 2401.10.61.30 | Flue-cured | |
| 2401.10.61.60 | Burley | |
| 2401.10.61.80 | Maryland | |
| 2401.10.61.90 | Other | |
| 2401.10.63 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 23.9¢/kg |
| 2401.10.63.30 | Flue-cured | |
| 2401.10.63.60 | Burley | |
| 2401.10.63.80 | Maryland | |
| 2401.10.63.90 | Other | |
| 2401.10.65 | Other | 350% |
| 2401.10.65.30 | Flue-cured | |
| 2401.10.65.60 | Burley | |
| 2401.10.65.80 | Maryland | |
| 2401.10.65.90 | Other | |
| 2401.10.95 | Other | 32.7¢/kg |
| 2401.10.95.10 | Fire-cured Kentucky and Tennessee | |
| 2401.10.95.15 | Dark-air cured Kentucky and Tennessee | |
| 2401.10.95.20 | Virginia fire-cured | |
| 2401.10.95.25 | Virginia sun-cured | |
| 2401.10.95.30 | Blackfat | |
| 2401.10.95.60 | Other | |
| 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 |
| 2401.20.14 | Wrapper tobacco | Free |
| 2401.20.14.20 | Connecticut shade | |
| 2401.20.14.40 | Other | |
| 2401.20.18.00 | Other | Free |
| 2401.20.23.00 | Cigarette leaf | Free |
| 2401.20.26.00 | Other | Free |
| 2401.20.29 | Cigar binder and filler | Free |
| 2401.20.29.70 | Binder | |
| 2401.20.29.90 | Filler | |
| 2401.20.31 | To be used in products other than cigarettes | 40.9¢/kg |
| 2401.20.31.10 | Flue-cured | |
| 2401.20.31.20 | Burley | |
| 2401.20.31.30 | Maryland | |
| 2401.20.31.40 | Other | |
| 2401.20.33 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 40.9¢/kg |
| 2401.20.33.10 | Flue-cured | |
| 2401.20.33.20 | Burley | |
| 2401.20.33.30 | Maryland | |
| 2401.20.33.40 | Other | |
| 2401.20.35 | Other | 350% |
| 2401.20.35.10 | Flue-cured | |
| 2401.20.35.20 | Burley | |
| 2401.20.35.30 | Maryland | |
| 2401.20.35.40 | Other | |
| 2401.20.57 | Other | 39.7¢/kg |
| 2401.20.57.10 | Fire-cured Kentucky and Tennessee | |
| 2401.20.57.15 | Dark-air cured Kentucky and Tennessee | |
| 2401.20.57.20 | Virginia fire-cured | |
| 2401.20.57.25 | Virginia sun-cured | |
| 2401.20.57.30 | Blackfat | |
| 2401.20.57.40 | Other | |
| 2401.20.60 | From cigar leaf | Free |
| 2401.20.60.20 | Connecticut shade | |
| 2401.20.60.40 | Other | |
| 2401.20.75.00 | Oriental or Turkish type | Free |
| 2401.20.83 | To be used in products other than cigarettes | 37.5¢/kg |
| 2401.20.83.10 | Flue-cured | |
| 2401.20.83.20 | Burley | |
| 2401.20.83.30 | Maryland | |
| 2401.20.83.35 | Fire-cured Kentucky and Tennessee | |
| 2401.20.83.40 | Dark-air cured Kentucky and Tennessee | |
| 2401.20.83.50 | Virginia fire-cured | |
| 2401.20.83.55 | Virginia sun-cured | |
| 2401.20.83.60 | Blackfat | |
| 2401.20.83.90 | Other | |
| 2401.20.85 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 37.5¢/kg |
| 2401.20.85.10 | Flue-cured | |
| 2401.20.85.20 | Burley | |
| 2401.20.85.30 | Maryland | |
| 2401.20.85.35 | Fire-cured Kentucky and Tennessee | |
| 2401.20.85.40 | Dark-air cured Kentucky and Tennessee | |
| 2401.20.85.50 | Virginia fire-cured | |
| 2401.20.85.55 | Virginia sun-cured | |
| 2401.20.85.60 | Blackfat | |
| 2401.20.85.90 | Other | |
| 2401.20.87 | Other | 350% |
| 2401.20.87.10 | Flue-cured | |
| 2401.20.87.20 | Burley | |
| 2401.20.87.30 | Maryland | |
| 2401.20.87.35 | Fire-cured Kentucky and Tennessee | |
| 2401.20.87.40 | Dark-air cured Kentucky and Tennessee | |
| 2401.20.87.50 | Virginia fire-cured | |
| 2401.20.87.55 | Virginia sun-cured | |
| 2401.20.87.60 | Blackfat | |
| 2401.20.87.90 | Other | |
| 2401.30 | Tobacco refuse: | |
| 2401.30.03.00 | Not cut, not ground and not pulverized | Free |
| 2401.30.06.00 | Cut, ground or pulverized | Free |
| 2401.30.09.00 | Other | Free |
| 2401.30.13.00 | Not cut, not ground and not pulverized | Free |
| 2401.30.16.00 | Cut, ground or pulverized | Free |
| 2401.30.19.00 | Other | Free |
| 2401.30.23 | Not cut, not ground and not pulverized | Free |
| 2401.30.23.10 | Flue-cured | |
| 2401.30.23.20 | Burley | |
| 2401.30.23.35 | Fire-cured Kentucky and Tennessee | |
| 2401.30.23.40 | Dark air-cured Kentucky and Tennessee | |
| 2401.30.23.50 | Virginia fire-cured | |
| 2401.30.23.60 | Virginia sun-cured | |
| 2401.30.23.90 | Other | |
| 2401.30.25 | Cut, ground or pulverized | 97¢/kg |
| 2401.30.25.10 | Flue-cured | |
| 2401.30.25.20 | Burley | |
| 2401.30.25.35 | Fire-cured Kentucky and Tennessee | |
| 2401.30.25.40 | Dark air-cured Kentucky and Tennessee | |
| 2401.30.25.50 | Virginia fire-cured | |
| 2401.30.25.60 | Virginia sun-cured | |
| 2401.30.25.90 | Other | |
| 2401.30.27 | Other | 28.4¢/kg |
| 2401.30.27.10 | Flue-cured | |
| 2401.30.27.20 | Burley | |
| 2401.30.27.35 | Fire-cured Kentucky and Tennessee | |
| 2401.30.27.40 | Dark air-cured Kentucky and Tennessee | |
| 2401.30.27.50 | Virginia fire-cured | |
| 2401.30.27.60 | Virginia sun-cured | |
| 2401.30.27.90 | Other | |
| 2401.30.33 | Not cut, not ground and not pulverized | Free |
| 2401.30.33.10 | Flue-cured | |
| 2401.30.33.20 | Burley | |
| 2401.30.33.35 | Fire-cured Kentucky and Tennessee | |
| 2401.30.33.40 | Dark air-cured Kentucky and Tennessee | |
| 2401.30.33.50 | Virginia fire-cured | |
| 2401.30.33.60 | Virginia sun-cured | |
| 2401.30.33.90 | Other | |
| 2401.30.35 | Cut, ground or pulverized | 97¢/kg |
| 2401.30.35.10 | Flue-cured | |
| 2401.30.35.20 | Burley | |
| 2401.30.35.35 | Fire-cured Kentucky and Tennessee | |
| 2401.30.35.40 | Dark air-cured Kentucky and Tennessee | |
| 2401.30.35.50 | Virginia fire-cured | |
| 2401.30.35.60 | Virginia sun-cured | |
| 2401.30.35.90 | Other | |
| 2401.30.37 | Other | 28.4¢/kg |
| 2401.30.37.10 | Flue-cured | |
| 2401.30.37.20 | Burley | |
| 2401.30.37.35 | Fire-cured Kentucky and Tennessee | |
| 2401.30.37.40 | Dark air-cured Kentucky and Tennessee | |
| 2401.30.37.50 | Virginia fire-cured | |
| 2401.30.37.60 | Virginia sun-cured | |
| 2401.30.37.90 | Other | |
| 2401.30.70 | Other | 350% |
| 2401.30.70.10 | Flue-cured | |
| 2401.30.70.20 | Burley | |
| 2401.30.70.35 | Fire-cured Kentucky and Tennessee | |
| 2401.30.70.40 | Dark air-cured Kentucky and Tennessee | |
| 2401.30.70.50 | Virginia fire-cured | |
| 2401.30.70.60 | Virginia sun-cured | |
| 2401.30.70.90 | Other | |
| 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes: | |
| 2402.10 | Cigars, cheroots and cigarillos, containing tobacco: | |
| 2402.10.30 | Each valued less than 15¢ | $1.89/kg + 4.7% |
| 2402.10.30.30 | Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000) | |
| 2402.10.30.70 | Other | |
| 2402.10.60.00 | Each valued 15¢ or over but less than 23¢ | 57¢/kg + 1.4% |
| 2402.10.80 | Each valued 23¢ or over | 57¢/kg + 1.4% |
| 2402.10.80.30 | Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000) | |
| 2402.10.80.50 | Other, each valued 23¢ or more but not more than 76¢ | |
| 2402.10.80.80 | Other | |
| 2402.20 | Cigarettes containing tobacco: | |
| 2402.20.10.00 | Containing clove | 41.7¢/kg + 0.9% |
| 2402.20.80.00 | Paper-wrapped | $1.05/kg + 2.3% |
| 2402.20.90.00 | Other | $1.50/kg + 3.2% |
| 2402.90.00.00 | Other | $1.05/kg + 2.3% |
| 2403 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: | |
| 2403.11.00.00 | Water pipe tobacco, specified in subheading note 1 to this chapter | 32.8¢/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 |
| 2403.19.20.20 | Pipe tobacco | |
| 2403.19.20.50 | Roll-your-own tobacco for making cigarettes | |
| 2403.19.20.80 | Other | |
| 2403.19.30 | To be used in products other than cigarettes | 32.8¢/kg |
| 2403.19.30.50 | Flue-cured | |
| 2403.19.30.60 | Burley | |
| 2403.19.30.80 | Maryland | |
| 2403.19.30.90 | Other | |
| 2403.19.60 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 32.8¢/kg |
| 2403.19.60.50 | Flue-cured | |
| 2403.19.60.60 | Burley | |
| 2403.19.60.80 | Maryland | |
| 2403.19.60.90 | Other | |
| 2403.19.90 | Other | 350% |
| 2403.19.90.50 | Flue-cured | |
| 2403.19.90.60 | Burley | |
| 2403.19.90.80 | Maryland | |
| 2403.19.90.90 | Other | |
| 2403.91 | "Homogenized" or "reconstituted" tobacco: | |
| 2403.91.20.00 | Suitable for use as wrapper tobacco | 62¢/kg |
| 2403.91.43 | To be used in products other than cigarettes | 19.9¢/kg |
| 2403.91.43.50 | Flue-cured | |
| 2403.91.43.60 | Burley | |
| 2403.91.43.80 | Maryland | |
| 2403.91.43.90 | Other | |
| 2403.91.45 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 19.9¢/kg |
| 2403.91.45.50 | Flue-cured | |
| 2403.91.45.60 | Burley | |
| 2403.91.45.80 | Maryland | |
| 2403.91.45.90 | Other | |
| 2403.91.47 | Other | 350% |
| 2403.91.47.50 | Flue-cured | |
| 2403.91.47.60 | Burley | |
| 2403.91.47.80 | Maryland | |
| 2403.91.47.90 | Other | |
| 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 |
| 2403.99.21.30 | Chewing tobacco | |
| 2403.99.21.40 | Snuff and snuff flours of a kind described in statistical note 1 to this chapter | |
| 2403.99.21.90 | Other | |
| 2403.99.31 | To be used in products other than cigarettes | 24.7¢/kg |
| 2403.99.31.50 | Flue-cured | |
| 2403.99.31.60 | Burley | |
| 2403.99.31.65 | Partially manufactured, blended or mixed tobacco | |
| 2403.99.31.70 | Other | |
| 2403.99.60 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 24.7¢/kg |
| 2403.99.60.50 | Flue-cured | |
| 2403.99.60.60 | Burley | |
| 2403.99.60.65 | Partially manufactured, blended or mixed tobacco | |
| 2403.99.60.70 | Other | |
| 2403.99.90 | Other | 350% |
| 2403.99.90.50 | Flue-cured | |
| 2403.99.90.60 | Burley | |
| 2403.99.90.65 | Partially manufactured, blended or mixed tobacco | |
| 2403.99.90.70 | Other | |
| 2404 | Products 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: | |
| 2404.11.00.00 | Containing tobacco or reconstituted tobacco | 24.7¢/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% |
| 2404.12.05.10 | Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices containing nicotine | |
| 2404.12.05.90 | Other | |
| 2404.12.10 | Other | 5% |
| 2404.12.10.10 | Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices containing nicotine | |
| 2404.12.10.90 | Other | |
| 2404.12.90.00 | Other | 6.5% |
| 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% |
| 2404.19.05.10 | Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices without nicotine | |
| 2404.19.05.90 | Other | |
| 2404.19.10 | Other | 5% |
| 2404.19.10.10 | Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices without nicotine | |
| 2404.19.10.90 | Other | |
| 2404.19.90.00 | Other | 24.7¢/kg |
| 2404.91.00.00 | For oral application | 6.4% |
| 2404.92.00.00 | For transdermal application | 5% |
| 2404.99.00.00 | Other | 5% |