Tobacco & Cigarettes — US Tariff Rates
US tariff rates for tobacco and manufactured tobacco substitutes including cigarettes, cigars, and chewing tobacco. HTS codes and import duties.
Additional Tariffs Apply to This Chapter
Section 301 tariffs apply to imports from China. Use our Landed Cost Calculator for a full duty breakdown by country of origin.
HTS Codes in Chapter 24 — Tobacco & Cigarettes
| HTS Code | Description | Base Duty | Tariff Flags | Actions |
|---|---|---|---|---|
| 2401.10.21 | Wrapper tobacco | Free | §301 +25%§122 +15% | |
| 2401.10.29 | Other | Free | §301 +25%§122 +15% | |
| 2401.10.44.00 | Cigarette leaf | Free | §301 +25%§122 +15% | |
| 2401.10.48.00 | Other | Free | §301 +25%§122 +15% | |
| 2401.10.53 | Cigar binder and filler | Free | §301 +25%§122 +15% | |
| 2401.10.61 | To be used in products other than cigarettes | 23.9¢/kg | §301 +25%§122 +15% | |
| 2401.10.63 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 23.9¢/kg | §301 +25%§122 +15% | |
| 2401.10.65 | Other | 350% | §301 +25%§122 +15% | |
| 2401.10.95 | Other | 32.7¢/kg | §301 +25%§122 +15% | |
| 2401.20.05.00 | Leaf tobacco, the product of two or more countries or dependencies, when mixed or packed together | $5.48/kg | §301 +25%§122 +15% | |
| 2401.20.14 | Wrapper tobacco | Free | §301 +25%§122 +15% | |
| 2401.20.18.00 | Other | Free | §301 +25%§122 +15% | |
| 2401.20.23.00 | Cigarette leaf | Free | §301 +25%§122 +15% | |
| 2401.20.26.00 | Other | Free | §301 +25%§122 +15% | |
| 2401.20.29 | Cigar binder and filler | Free | §301 +25%§122 +15% | |
| 2401.20.31 | To be used in products other than cigarettes | 40.9¢/kg | §301 +25%§122 +15% | |
| 2401.20.33 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 40.9¢/kg | §301 +25%§122 +15% | |
| 2401.20.35 | Other | 350% | §301 +25%§122 +15% | |
| 2401.20.57 | Other | 39.7¢/kg | §301 +25%§122 +15% | |
| 2401.20.60 | From cigar leaf | Free | §301 +25%§122 +15% | |
| 2401.20.75.00 | Oriental or Turkish type | Free | §301 +25%§122 +15% | |
| 2401.20.83 | To be used in products other than cigarettes | 37.5¢/kg | §301 +25%§122 +15% | |
| 2401.20.85 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 37.5¢/kg | §301 +25%§122 +15% | |
| 2401.20.87 | Other | 350% | §301 +25%§122 +15% | |
| 2401.30.03.00 | Not cut, not ground and not pulverized | Free | §301 +25%§122 +15% | |
| 2401.30.06.00 | Cut, ground or pulverized | Free | §301 +25%§122 +15% | |
| 2401.30.09.00 | Other | Free | §301 +25%§122 +15% | |
| 2401.30.13.00 | Not cut, not ground and not pulverized | Free | §301 +25%§122 +15% | |
| 2401.30.16.00 | Cut, ground or pulverized | Free | §301 +25%§122 +15% | |
| 2401.30.19.00 | Other | Free | §301 +25%§122 +15% | |
| 2401.30.23 | Not cut, not ground and not pulverized | Free | §301 +25%§122 +15% | |
| 2401.30.25 | Cut, ground or pulverized | 97¢/kg | §301 +25%§122 +15% | |
| 2401.30.27 | Other | 28.4¢/kg | §301 +25%§122 +15% | |
| 2401.30.33 | Not cut, not ground and not pulverized | Free | §301 +25%§122 +15% | |
| 2401.30.35 | Cut, ground or pulverized | 97¢/kg | §301 +25%§122 +15% | |
| 2401.30.37 | Other | 28.4¢/kg | §301 +25%§122 +15% | |
| 2401.30.70 | Other | 350% | §301 +25%§122 +15% | |
| 2402.10.30 | Each valued less than 15¢ | $1.89/kg + 4.7% | §301 +25%§122 +15% | |
| 2402.10.60.00 | Each valued 15¢ or over but less than 23¢ | 57¢/kg + 1.4% | §301 +25%§122 +15% | |
| 2402.10.80 | Each valued 23¢ or over | 57¢/kg + 1.4% | §301 +25%§122 +15% | |
| 2402.20.10.00 | Containing clove | 41.7¢/kg + 0.9% | §301 +25%§122 +15% | |
| 2402.20.80.00 | Paper-wrapped | $1.05/kg + 2.3% | §301 +25%§122 +15% | |
| 2402.20.90.00 | Other | $1.50/kg + 3.2% | §301 +25%§122 +15% | |
| 2402.90.00.00 | Other | $1.05/kg + 2.3% | §301 +25%§122 +15% | |
| 2403.11.00.00 | Water pipe tobacco, specified in subheading note 1 to this chapter | 32.8¢/kg | §301 +25%§122 +15% | |
| 2403.19.20 | Prepared for marketing to the ultimate consumer in the identical form and package in which imported | 32.8¢/kg | §301 +25%§122 +15% | |
| 2403.19.30 | To be used in products other than cigarettes | 32.8¢/kg | §301 +25%§122 +15% | |
| 2403.19.60 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 32.8¢/kg | §301 +25%§122 +15% | |
| 2403.19.90 | Other | 350% | §301 +25%§122 +15% | |
| 2403.91.20.00 | Suitable for use as wrapper tobacco | 62¢/kg | §301 +25%§122 +15% | |
| 2403.91.43 | To be used in products other than cigarettes | 19.9¢/kg | §301 +25%§122 +15% | |
| 2403.91.45 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 19.9¢/kg | §301 +25%§122 +15% | |
| 2403.91.47 | Other | 350% | §301 +25%§122 +15% | |
| 2403.99.21 | Prepared for marketing to the ultimate consumer in the identical form and package in which imported | 24.7¢/kg | §301 +25%§122 +15% | |
| 2403.99.31 | To be used in products other than cigarettes | 24.7¢/kg | §301 +25%§122 +15% | |
| 2403.99.60 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 24.7¢/kg | §301 +25%§122 +15% | |
| 2403.99.90 | Other | 350% | §301 +25%§122 +15% | |
| 2404.11.00.00 | Containing tobacco or reconstituted tobacco | 24.7¢/kg | §301 +25%§122 +15% | |
| 2404.12.05.00 | Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances | 6.5% | §301 +25%§122 +15% | |
| 2404.12.10.00 | Other | 5% | §301 +25%§122 +15% | |
| 2404.12.90.00 | Other | 6.5% | §301 +25%§122 +15% | |
| 2404.19.05.00 | Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances | 6.5% | §301 +25%§122 +15% | |
| 2404.19.10.00 | Other | 5% | §301 +25%§122 +15% | |
| 2404.19.90.00 | Other | 24.7¢/kg | §301 +25%§122 +15% | |
| 2404.91.00.00 | For oral application | 6.4% | §301 +25%§122 +15% | |
| 2404.92.00.00 | For transdermal application | 5% | §301 +25%§122 +15% | |
| 2404.99.00.00 | Other | 5% | §301 +25%§122 +15% |
Related HTS Chapters
About HTS Chapter 24 — Tobacco & Cigarettes
HTS Chapter 24 covers tobacco & cigarettes under the US Harmonized Tariff Schedule (HTS). The HTS is maintained by the US International Trade Commission (USITC) and updated periodically to reflect trade policy changes including executive orders, Section 232 national security tariffs, Section 301 China tariffs, and Section 122 emergency tariffs.
To import goods under Chapter 24, US importers must declare the correct 10-digit HTS code on their Customs entry. The duty rate shown is the general (MFN) rate. Special rates may apply under free trade agreements (FTAs) such as USMCA, CPTPP, or bilateral agreements. Use the FTA Checker to see if preferential rates apply to your shipment.
Anti-dumping (AD) and countervailing duty (CVD) orders may impose additional duties on specific products and countries of origin beyond the rates shown here. Always consult with a licensed customs broker for classification decisions.