HTS chapter 24

HTS chapter 24: tobacco codes and duty rates

Chapter 24 of the Harmonized Tariff Schedule of the United States has 4 headings and 67 rate lines, split into 209 ten-digit statistical codes. Each heading below lists its rate lines with the official description and the general (Column 1) rate of duty. The general rate is only the starting point: Section 301, Section 232 and other programs can add to it depending on the country of origin, and the calculator applies them for any line.

Calculate the full duty for a code Search all codes by product

2401Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse

HTS code	Description	General rate
2401.10.21	Tobacco, not stemmed/stripped › Containing over 35 percent wrapper tobacco › Wrapper tobacco	Free
2401.10.29	Tobacco, not stemmed/stripped › Containing over 35 percent wrapper tobacco	Free
2401.10.44	Tobacco, not stemmed/stripped › Not containing wrapper tobacco, or not containing over 35 percent wrapper tobacco › Oriental or Turkish type › Cigarette leaf	Free
2401.10.48	Tobacco, not stemmed/stripped › Not containing wrapper tobacco, or not containing over 35 percent wrapper tobacco › Oriental or Turkish type	Free
2401.10.53	Tobacco, not stemmed/stripped › Not containing wrapper tobacco, or not containing over 35 percent wrapper tobacco › Cigar binder and filler	Free
2401.10.61	Tobacco, not stemmed/stripped › Not containing wrapper tobacco, or not containing over 35 percent wrapper tobacco › Flue-cured, burley and other light air-cured leaf › To be used in products other than cigarettes	23.9¢/kg
2401.10.63	Tobacco, not stemmed/stripped › Not containing wrapper tobacco, or not containing over 35 percent wrapper tobacco › Flue-cured, burley and other light air-cured leaf › Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions	23.9¢/kg
2401.10.65	Tobacco, not stemmed/stripped › Not containing wrapper tobacco, or not containing over 35 percent wrapper tobacco › Flue-cured, burley and other light air-cured leaf	350%
2401.10.95	Tobacco, not stemmed/stripped › Not containing wrapper tobacco, or not containing over 35 percent wrapper tobacco	32.7¢/kg
2401.20.05	Tobacco, partly or wholly stemmed/stripped › Not threshed or similarly processed › Leaf tobacco, the product of two or more countries or dependencies, when mixed or packed together	$5.48/kg
2401.20.14	Tobacco, partly or wholly stemmed/stripped › Not threshed or similarly processed › Containing over 35 percent wrapper tobacco › Wrapper tobacco	Free
2401.20.18	Tobacco, partly or wholly stemmed/stripped › Not threshed or similarly processed › Containing over 35 percent wrapper tobacco	Free
2401.20.23	Tobacco, partly or wholly stemmed/stripped › Not threshed or similarly processed › Not containing wrapper tobacco, or not containing over 35 percent wrapper tobacco › Oriental or Turkish type › Cigarette leaf	Free
2401.20.26	Tobacco, partly or wholly stemmed/stripped › Not threshed or similarly processed › Not containing wrapper tobacco, or not containing over 35 percent wrapper tobacco › Oriental or Turkish type	Free
2401.20.29	Tobacco, partly or wholly stemmed/stripped › Not threshed or similarly processed › Not containing wrapper tobacco, or not containing over 35 percent wrapper tobacco › Cigar binder and filler	Free
2401.20.31	Tobacco, partly or wholly stemmed/stripped › Not threshed or similarly processed › Not containing wrapper tobacco, or not containing over 35 percent wrapper tobacco › Flue-cured, burley and other light air-cured leaf › To be used in products other than cigarettes	40.9¢/kg
2401.20.33	Tobacco, partly or wholly stemmed/stripped › Not threshed or similarly processed › Not containing wrapper tobacco, or not containing over 35 percent wrapper tobacco › Flue-cured, burley and other light air-cured leaf › Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions	40.9¢/kg
2401.20.35	Tobacco, partly or wholly stemmed/stripped › Not threshed or similarly processed › Not containing wrapper tobacco, or not containing over 35 percent wrapper tobacco › Flue-cured, burley and other light air-cured leaf	350%
2401.20.57	Tobacco, partly or wholly stemmed/stripped › Not threshed or similarly processed › Not containing wrapper tobacco, or not containing over 35 percent wrapper tobacco	39.7¢/kg
2401.20.60	Tobacco, partly or wholly stemmed/stripped › Threshed or similarly processed › From cigar leaf	Free
2401.20.75	Tobacco, partly or wholly stemmed/stripped › Threshed or similarly processed › Oriental or Turkish type	Free
2401.20.83	Tobacco, partly or wholly stemmed/stripped › Threshed or similarly processed › To be used in products other than cigarettes	37.5¢/kg
2401.20.85	Tobacco, partly or wholly stemmed/stripped › Threshed or similarly processed › Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions	37.5¢/kg
2401.20.87	Tobacco, partly or wholly stemmed/stripped › Threshed or similarly processed	350%
2401.30.03	Tobacco refuse › From cigar leaf › Tobacco stems › Not cut, not ground and not pulverized	Free
2401.30.06	Tobacco refuse › From cigar leaf › Tobacco stems › Cut, ground or pulverized	Free
2401.30.09	Tobacco refuse › From cigar leaf	Free
2401.30.13	Tobacco refuse › From Oriental or Turkish type tobacco › Tobacco stems › Not cut, not ground and not pulverized	Free
2401.30.16	Tobacco refuse › From Oriental or Turkish type tobacco › Tobacco stems › Cut, ground or pulverized	Free
2401.30.19	Tobacco refuse › From Oriental or Turkish type tobacco	Free
2401.30.23	Tobacco refuse › To be used in products other than cigarettes › Tobacco stems › Not cut, not ground and not pulverized	Free
2401.30.25	Tobacco refuse › To be used in products other than cigarettes › Tobacco stems › Cut, ground or pulverized	97¢/kg
2401.30.27	Tobacco refuse › To be used in products other than cigarettes	28.4¢/kg
2401.30.33	Tobacco refuse › Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions › Tobacco stems › Not cut, not ground and not pulverized	Free
2401.30.35	Tobacco refuse › Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions › Tobacco stems › Cut, ground or pulverized	97¢/kg
2401.30.37	Tobacco refuse › Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions	28.4¢/kg
2401.30.70	Tobacco refuse	350%

2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

HTS code	Description	General rate
2402.10.30	Cigars, cheroots and cigarillos, containing tobacco › Each valued less than 15¢	$1.89/kg + 4.7%
2402.10.60	Cigars, cheroots and cigarillos, containing tobacco › Each valued 15¢ or over but less than 23¢	57¢/kg + 1.4%
2402.10.80	Cigars, cheroots and cigarillos, containing tobacco › Each valued 23¢ or over	57¢/kg + 1.4%
2402.20.10	Cigarettes containing tobacco › Containing clove	41.7¢/kg + 0.9%
2402.20.80	Cigarettes containing tobacco › Paper-wrapped	$1.05/kg + 2.3%
2402.20.90	Cigarettes containing tobacco	$1.50/kg + 3.2%
2402.90.00	Other	$1.05/kg + 2.3%

2403Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences

HTS code	Description	General rate
2403.11.00	Smoking tobacco, whether or not containing tobacco substitutes in any proportion › Water pipe tobacco, specified in subheading note 1 to this chapter	32.8¢/kg
2403.19.20	Smoking tobacco, whether or not containing tobacco substitutes in any proportion › Prepared for marketing to the ultimate consumer in the identical form and package in which imported	32.8¢/kg
2403.19.30	Smoking tobacco, whether or not containing tobacco substitutes in any proportion › To be used in products other than cigarettes	32.8¢/kg
2403.19.60	Smoking tobacco, whether or not containing tobacco substitutes in any proportion › Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions	32.8¢/kg
2403.19.90	Smoking tobacco, whether or not containing tobacco substitutes in any proportion	350%
2403.91.20	"Homogenized" or "reconstituted" tobacco › Suitable for use as wrapper tobacco	62¢/kg
2403.91.43	"Homogenized" or "reconstituted" tobacco › To be used in products other than cigarettes	19.9¢/kg
2403.91.45	"Homogenized" or "reconstituted" tobacco › Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions	19.9¢/kg
2403.91.47	"Homogenized" or "reconstituted" tobacco	350%
2403.99.21	Prepared for marketing to the ultimate consumer in the identical form and package in which imported	24.7¢/kg
2403.99.31	To be used in products other than cigarettes	24.7¢/kg
2403.99.60	Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions	24.7¢/kg
2403.99.90	Other › Other › Other › Other › Other	350%

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

HTS code	Description	General rate
2404.11.00	Products intended for inhalation without combustion › Containing tobacco or reconstituted tobacco	24.7¢/kg
2404.12.05	Products intended for inhalation without combustion › Other, containing nicotine › Mixtures for personal electric or electronic vaporizing devices › Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances	6.5%
2404.12.10	Products intended for inhalation without combustion › Other, containing nicotine › Mixtures for personal electric or electronic vaporizing devices	5%
2404.12.90	Products intended for inhalation without combustion › Other, containing nicotine	6.5%
2404.19.05	Products intended for inhalation without combustion › Mixtures for personal electric or electronic vaporizing devices › Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances	6.5%
2404.19.10	Products intended for inhalation without combustion › Mixtures for personal electric or electronic vaporizing devices	5%
2404.19.90	Products intended for inhalation without combustion	24.7¢/kg
2404.91.00	For oral application	6.4%
2404.92.00	For transdermal application	5%
2404.99.00	Other › Other	5%

Descriptions and general rates from the current USITC Harmonized Tariff Schedule. The general rate excludes additional duties such as Section 301, Section 232 and antidumping or countervailing duties, which depend on the country of origin.