Harmonized Tariff Schedule

Chapter 24: Tobacco

HTS Chapter 24 covers tobacco imported into the United States. Use this page to review tariff classifications, MFN duty rates, and special program rates by code.

HTS Codes in Chapter 24

252 codes
CodeDescriptionGeneral RateSpecial RateFlags
2401Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse:Free-
Section 301
2401.10Tobacco, not stemmed/stripped:Free-
Section 301
2401.10.21Wrapper tobaccoFree-
Section 301
2401.10.21.20Connecticut shadeFree-
Section 301
2401.10.21.40OtherFree-
Section 301
2401.10.29OtherFree-
Section 301
2401.10.29.20Connecticut shadeFree-
Section 301
2401.10.29.40OtherFree-
Section 301
2401.10.44.00Cigarette leafFree-
Section 301
2401.10.48.00OtherFree-
Section 301
2401.10.53Cigar binder and fillerFree-
Section 301
2401.10.53.40BinderFree-
Section 301
2401.10.53.50FillerFree-
Section 301
2401.10.61To be used in products other than cigarettes23.9¢/kgFree (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)
Section 301
2401.10.61.30Flue-curedFree-
Section 301
2401.10.61.60BurleyFree-
Section 301
2401.10.61.80MarylandFree-
Section 301
2401.10.61.90OtherFree-
Section 301
2401.10.63Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions23.9¢/kgFree (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG)
Section 301
2401.10.63.30Flue-curedFree-
Section 301
2401.10.63.60BurleyFree-
Section 301
2401.10.63.80MarylandFree-
Section 301
2401.10.63.90OtherFree-
Section 301
2401.10.65Other350%Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO)
Section 301
2401.10.65.30Flue-curedFree-
Section 301
2401.10.65.60BurleyFree-
Section 301
2401.10.65.80MarylandFree-
Section 301
2401.10.65.90OtherFree-
Section 301
2401.10.95Other32.7¢/kgFree (A,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)
Section 301
2401.10.95.10Fire-cured Kentucky and TennesseeFree-
Section 301
2401.10.95.15Dark-air cured Kentucky and TennesseeFree-
Section 301
2401.10.95.20Virginia fire-curedFree-
Section 301
2401.10.95.25Virginia sun-curedFree-
Section 301
2401.10.95.30BlackfatFree-
Section 301
2401.10.95.60OtherFree-
Section 301
2401.20Tobacco, partly or wholly stemmed/stripped:Free-
Section 301
2401.20.05.00Leaf tobacco, the product of two or more countries or dependencies, when mixed or packed together$5.48/kgFree (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)
Section 301
2401.20.14Wrapper tobaccoFree-
Section 301
2401.20.14.20Connecticut shadeFree-
Section 301
2401.20.14.40OtherFree-
Section 301
2401.20.18.00OtherFree-
Section 301
2401.20.23.00Cigarette leafFree-
Section 301
2401.20.26.00OtherFree-
Section 301
2401.20.29Cigar binder and fillerFree-
Section 301
2401.20.29.70BinderFree-
Section 301
2401.20.29.90FillerFree-
Section 301
2401.20.31To be used in products other than cigarettes40.9¢/kgFree (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)
Section 301
2401.20.31.10Flue-curedFree-
Section 301
2401.20.31.20BurleyFree-
Section 301
2401.20.31.30MarylandFree-
Section 301
2401.20.31.40OtherFree-
Section 301
2401.20.33Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions40.9¢/kgFree (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG)
Section 301
2401.20.33.10Flue-curedFree-
Section 301
2401.20.33.20BurleyFree-
Section 301
2401.20.33.30MarylandFree-
Section 301
2401.20.33.40OtherFree-
Section 301
2401.20.35Other350%Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO)
Section 301
2401.20.35.10Flue-curedFree-
Section 301
2401.20.35.20BurleyFree-
Section 301
2401.20.35.30MarylandFree-
Section 301
2401.20.35.40OtherFree-
Section 301
2401.20.57Other39.7¢/kgFree (A*,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)
Section 301
2401.20.57.10Fire-cured Kentucky and TennesseeFree-
Section 301
2401.20.57.15Dark-air cured Kentucky and TennesseeFree-
Section 301
2401.20.57.20Virginia fire-curedFree-
Section 301
2401.20.57.25Virginia sun-curedFree-
Section 301
2401.20.57.30BlackfatFree-
Section 301
2401.20.57.40OtherFree-
Section 301
2401.20.60From cigar leafFree-
Section 301
2401.20.60.20Connecticut shadeFree-
Section 301
2401.20.60.40OtherFree-
Section 301
2401.20.75.00Oriental or Turkish typeFree-
Section 301
2401.20.83To be used in products other than cigarettes37.5¢/kgFree (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)
Section 301
2401.20.83.10Flue-curedFree-
Section 301
2401.20.83.20BurleyFree-
Section 301
2401.20.83.30MarylandFree-
Section 301
2401.20.83.35Fire-cured Kentucky and TennesseeFree-
Section 301
2401.20.83.40Dark-air cured Kentucky and TennesseeFree-
Section 301
2401.20.83.50Virginia fire-curedFree-
Section 301
2401.20.83.55Virginia sun-curedFree-
Section 301
2401.20.83.60BlackfatFree-
Section 301
2401.20.83.90OtherFree-
Section 301
2401.20.85Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions37.5¢/kgFree (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG)
Section 301
2401.20.85.10Flue-curedFree-
Section 301
2401.20.85.20BurleyFree-
Section 301
2401.20.85.30MarylandFree-
Section 301
2401.20.85.35Fire-cured Kentucky and TennesseeFree-
Section 301
2401.20.85.40Dark-air cured Kentucky and TennesseeFree-
Section 301
2401.20.85.50Virginia fire-curedFree-
Section 301
2401.20.85.55Virginia sun-curedFree-
Section 301
2401.20.85.60BlackfatFree-
Section 301
2401.20.85.90OtherFree-
Section 301
2401.20.87Other350%Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO)
Section 301
2401.20.87.10Flue-curedFree-
Section 301
2401.20.87.20BurleyFree-
Section 301
2401.20.87.30MarylandFree-
Section 301
2401.20.87.35Fire-cured Kentucky and TennesseeFree-
Section 301
2401.20.87.40Dark-air cured Kentucky and TennesseeFree-
Section 301
2401.20.87.50Virginia fire-curedFree-
Section 301
2401.20.87.55Virginia sun-curedFree-
Section 301
2401.20.87.60BlackfatFree-
Section 301
2401.20.87.90OtherFree-
Section 301
2401.30Tobacco refuse:Free-
Section 301
2401.30.03.00Not cut, not ground and not pulverizedFree-
Section 301
2401.30.06.00Cut, ground or pulverizedFree-
Section 301
2401.30.09.00OtherFree-
Section 301
2401.30.13.00Not cut, not ground and not pulverizedFree-
Section 301
2401.30.16.00Cut, ground or pulverizedFree-
Section 301
2401.30.19.00OtherFree-
Section 301
2401.30.23Not cut, not ground and not pulverizedFree-
Section 301
2401.30.23.10Flue-curedFree-
Section 301
2401.30.23.20BurleyFree-
Section 301
2401.30.23.35Fire-cured Kentucky and TennesseeFree-
Section 301
2401.30.23.40Dark air-cured Kentucky and TennesseeFree-
Section 301
2401.30.23.50Virginia fire-curedFree-
Section 301
2401.30.23.60Virginia sun-curedFree-
Section 301
2401.30.23.90OtherFree-
Section 301
2401.30.25Cut, ground or pulverized97¢/kgFree (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)
Section 301
2401.30.25.10Flue-curedFree-
Section 301
2401.30.25.20BurleyFree-
Section 301
2401.30.25.35Fire-cured Kentucky and TennesseeFree-
Section 301
2401.30.25.40Dark air-cured Kentucky and TennesseeFree-
Section 301
2401.30.25.50Virginia fire-curedFree-
Section 301
2401.30.25.60Virginia sun-curedFree-
Section 301
2401.30.25.90OtherFree-
Section 301
2401.30.27Other28.4¢/kgFree (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)
Section 301
2401.30.27.10Flue-curedFree-
Section 301
2401.30.27.20BurleyFree-
Section 301
2401.30.27.35Fire-cured Kentucky and TennesseeFree-
Section 301
2401.30.27.40Dark air-cured Kentucky and TennesseeFree-
Section 301
2401.30.27.50Virginia fire-curedFree-
Section 301
2401.30.27.60Virginia sun-curedFree-
Section 301
2401.30.27.90OtherFree-
Section 301
2401.30.33Not cut, not ground and not pulverizedFree-
Section 301
2401.30.33.10Flue-curedFree-
Section 301
2401.30.33.20BurleyFree-
Section 301
2401.30.33.35Fire-cured Kentucky and TennesseeFree-
Section 301
2401.30.33.40Dark air-cured Kentucky and TennesseeFree-
Section 301
2401.30.33.50Virginia fire-curedFree-
Section 301
2401.30.33.60Virginia sun-curedFree-
Section 301
2401.30.33.90OtherFree-
Section 301
2401.30.35Cut, ground or pulverized97¢/kgFree (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG)
Section 301
2401.30.35.10Flue-curedFree-
Section 301
2401.30.35.20BurleyFree-
Section 301
2401.30.35.35Fire-cured Kentucky and TennesseeFree-
Section 301
2401.30.35.40Dark air-cured Kentucky and TennesseeFree-
Section 301
2401.30.35.50Virginia fire-curedFree-
Section 301
2401.30.35.60Virginia sun-curedFree-
Section 301
2401.30.35.90OtherFree-
Section 301
2401.30.37Other28.4¢/kgFree (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG)
Section 301
2401.30.37.10Flue-curedFree-
Section 301
2401.30.37.20BurleyFree-
Section 301
2401.30.37.35Fire-cured Kentucky and TennesseeFree-
Section 301
2401.30.37.40Dark air-cured Kentucky and TennesseeFree-
Section 301
2401.30.37.50Virginia fire-curedFree-
Section 301
2401.30.37.60Virginia sun-curedFree-
Section 301
2401.30.37.90OtherFree-
Section 301
2401.30.70Other350%Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO)
Section 301
2401.30.70.10Flue-curedFree-
Section 301
2401.30.70.20BurleyFree-
Section 301
2401.30.70.35Fire-cured Kentucky and TennesseeFree-
Section 301
2401.30.70.40Dark air-cured Kentucky and TennesseeFree-
Section 301
2401.30.70.50Virginia fire-curedFree-
Section 301
2401.30.70.60Virginia sun-curedFree-
Section 301
2401.30.70.90OtherFree-
Section 301
2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes:Free-
Section 301
2402.10Cigars, cheroots and cigarillos, containing tobacco:Free-
Section 301
2402.10.30Each valued less than 15¢$1.89/kg + 4.7%Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)
Section 301
2402.10.30.30Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000)Free-
Section 301
2402.10.30.70OtherFree-
Section 301
2402.10.60.00Each valued 15¢ or over but less than 23¢57¢/kg + 1.4%Free (A+,AU,BH,CL,CO,D,E, IL,KR,MA, OM,P,PA,PE,S, SG)
Section 301
2402.10.80Each valued 23¢ or over57¢/kg + 1.4%Free (A,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)
Section 301
2402.10.80.30Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000)Free-
Section 301
2402.10.80.50Other, each valued 23¢ or more but not more than 76¢Free-
Section 301
2402.10.80.80OtherFree-
Section 301
2402.20Cigarettes containing tobacco:Free-
Section 301
2402.20.10.00Containing clove41.7¢/kg + 0.9%Free (A,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)
Section 301
2402.20.80.00Paper-wrapped$1.05/kg + 2.3%Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)
Section 301
2402.20.90.00Other$1.50/kg + 3.2%Free (A,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)
Section 301
2402.90.00.00Other$1.05/kg + 2.3%Free (A+,AU,BH,CL,CO,D,E, IL,KR,MA, OM,P,PA,PE,S,SG)
Section 301
2403Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences:Free-
Section 301
2403.11.00.00Water pipe tobacco, specified in subheading note 1 to this chapter32.8¢/kgFree (A+,AU,BH,CL,CO,D,E,IL,KR,MA, OM,P,PA,PE,S,SG)
Section 301
2403.19Other:Free-
Section 301
2403.19.20Prepared for marketing to the ultimate consumer in the identical form and package in which imported32.8¢/kgFree (A+,AU,BH,CL,CO,D,E,IL,KR,MA, OM,P,PA,PE,S,SG)
Section 301
2403.19.20.20Pipe tobaccoFree-
Section 301
2403.19.20.50Roll-your-own tobacco for making cigarettesFree-
Section 301
2403.19.20.80OtherFree-
Section 301
2403.19.30To be used in products other than cigarettes32.8¢/kgFree (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)
Section 301
2403.19.30.50Flue-curedFree-
Section 301
2403.19.30.60BurleyFree-
Section 301
2403.19.30.80MarylandFree-
Section 301
2403.19.30.90OtherFree-
Section 301
2403.19.60Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions32.8¢/kgFree (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG)
Section 301
2403.19.60.50Flue-curedFree-
Section 301
2403.19.60.60BurleyFree-
Section 301
2403.19.60.80MarylandFree-
Section 301
2403.19.60.90OtherFree-
Section 301
2403.19.90Other350%Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO)
Section 301
2403.19.90.50Flue-curedFree-
Section 301
2403.19.90.60BurleyFree-
Section 301
2403.19.90.80MarylandFree-
Section 301
2403.19.90.90OtherFree-
Section 301
2403.91"Homogenized" or "reconstituted" tobacco:Free-
Section 301
2403.91.20.00Suitable for use as wrapper tobacco62¢/kgFree (A,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)
Section 301
2403.91.43To be used in products other than cigarettes19.9¢/kgFree (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)
Section 301
2403.91.43.50Flue-curedFree-
Section 301
2403.91.43.60BurleyFree-
Section 301
2403.91.43.80MarylandFree-
Section 301
2403.91.43.90OtherFree-
Section 301
2403.91.45Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions19.9¢/kgFree (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG)
Section 301
2403.91.45.50Flue-curedFree-
Section 301
2403.91.45.60BurleyFree-
Section 301
2403.91.45.80MarylandFree-
Section 301
2403.91.45.90OtherFree-
Section 301
2403.91.47Other350%Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO)
Section 301
2403.91.47.50Flue-curedFree-
Section 301
2403.91.47.60BurleyFree-
Section 301
2403.91.47.80MarylandFree-
Section 301
2403.91.47.90OtherFree-
Section 301
2403.99Other:Free-
Section 301
2403.99.21Prepared for marketing to the ultimate consumer in the identical form and package in which imported24.7¢/kgFree (A+,AU,BH,CL,CO,D,E, IL,KR,MA, OM,P,PA,PE,S,SG)
Section 301
2403.99.21.30Chewing tobaccoFree-
Section 301
2403.99.21.40Snuff and snuff flours of a kind described in statistical note 1 to this chapterFree-
Section 301
2403.99.21.90OtherFree-
Section 301
2403.99.31To be used in products other than cigarettes24.7¢/kgFree (A+,AU,BH,CL,CO,D,E,IL,KR,MA, OM,P,PA,PE,S,SG)
Section 301
2403.99.31.50Flue-curedFree-
Section 301
2403.99.31.60BurleyFree-
Section 301
2403.99.31.65Partially manufactured, blended or mixed tobaccoFree-
Section 301
2403.99.31.70OtherFree-
Section 301
2403.99.60Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions24.7¢/kgFree (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG)
Section 301
2403.99.60.50Flue-curedFree-
Section 301
2403.99.60.60BurleyFree-
Section 301
2403.99.60.65Partially manufactured, blended or mixed tobaccoFree-
Section 301
2403.99.60.70OtherFree-
Section 301
2403.99.90Other350%Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO)
Section 301
2403.99.90.50Flue-curedFree-
Section 301
2403.99.90.60BurleyFree-
Section 301
2403.99.90.65Partially manufactured, blended or mixed tobaccoFree-
Section 301
2403.99.90.70OtherFree-
Section 301
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:Free-
Section 301
2404.11.00.00Containing tobacco or reconstituted tobacco24.7¢/kgFree (A+,AU,BH,CL,CO,D,E, IL,KR,MA, OM,P,PA,PE,S,SG)
Section 301
2404.12Other, containing nicotine:Free-
Section 301
2404.12.05.00Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances6.5%Free (A,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG)
Section 301
2404.12.10.00Other5%Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG)
Section 301
2404.12.90.00Other6.5%Free (A,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG)
Section 301
2404.19Other:Free-
Section 301
2404.19.05.00Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances6.5%Free (A,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG)
Section 301
2404.19.10.00Other5%Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG)
Section 301
2404.19.90.00Other24.7¢/kgFree (A+,AU,BH,CL,CO,D,E, IL,KR,MA, OM,P,PA,PE,S,SG)
Section 301
2404.91.00.00For oral application6.4%Free (A,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG)
Section 301
2404.92.00.00For transdermal application5%Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG)
Section 301
2404.99.00.00Other5%Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG)
Section 301

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