Section 4: Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco
Chapter 24: Chapter 24
81 tariff codes in this chapter
| 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 |
| 2401.10.29 | Other | Free |
| 2401.10.44 | Cigarette leaf | Free |
| 2401.10.48 | Other | Free |
| 2401.10.53 | Cigar binder and filler | Free |
| 2401.10.61 | To be used in products other than cigarettes | 23.9¢/kg |
| 2401.10.63 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 23.9¢/kg |
| 2401.10.65 | Other | 350% |
| 2401.10.95 | Other | 32.7¢/kg |
| 2401.20 | Tobacco, partly or wholly stemmed/stripped: | — |
| 2401.20.05 | 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 |
| 2401.20.18 | Other | Free |
| 2401.20.23 | Cigarette leaf | Free |
| 2401.20.26 | Other | Free |
| 2401.20.29 | Cigar binder and filler | Free |
| 2401.20.31 | To be used in products other than cigarettes | 40.9¢/kg |
| 2401.20.33 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 40.9¢/kg |
| 2401.20.35 | Other | 350% |
| 2401.20.57 | Other | 39.7¢/kg |
| 2401.20.60 | From cigar leaf | Free |
| 2401.20.75 | Oriental or Turkish type | Free |
| 2401.20.83 | To be used in products other than cigarettes | 37.5¢/kg |
| 2401.20.85 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 37.5¢/kg |
| 2401.20.87 | Other | 350% |
| 2401.30 | Tobacco refuse: | — |
| 2401.30.03 | Not cut, not ground and not pulverized | Free |
| 2401.30.06 | Cut, ground or pulverized | Free |
| 2401.30.09 | Other | Free |
| 2401.30.13 | Not cut, not ground and not pulverized | Free |
| 2401.30.16 | Cut, ground or pulverized | Free |
| 2401.30.19 | Other | Free |
| 2401.30.23 | Not cut, not ground and not pulverized | Free |
| 2401.30.25 | Cut, ground or pulverized | 97¢/kg |
| 2401.30.27 | Other | 28.4¢/kg |
| 2401.30.33 | Not cut, not ground and not pulverized | Free |
| 2401.30.35 | Cut, ground or pulverized | 97¢/kg |
| 2401.30.37 | Other | 28.4¢/kg |
| 2401.30.70 | Other | 350% |
| 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% |
| 2402.10.60 | 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% |
| 2402.20 | Cigarettes containing tobacco: | — |
| 2402.20.10 | Containing clove | 41.7¢/kg + 0.9% |
| 2402.20.80 | Paper-wrapped | $1.05/kg + 2.3% |
| 2402.20.90 | Other | $1.50/kg + 3.2% |
| 2402.90.00 | Other | $1.05/kg + 2.3% |
| 2403 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" to... | — |
| 2403.11.00 | 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 |
| 2403.19.30 | To be used in products other than cigarettes | 32.8¢/kg |
| 2403.19.60 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 32.8¢/kg |
| 2403.19.90 | Other | 350% |
| 2403.91 | "Homogenized" or "reconstituted" tobacco: | — |
| 2403.91.20 | Suitable for use as wrapper tobacco | 62¢/kg |
| 2403.91.43 | To be used in products other than cigarettes | 19.9¢/kg |
| 2403.91.45 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 19.9¢/kg |
| 2403.91.47 | Other | 350% |
| 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 |
| 2403.99.31 | 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 | 350% |
| 2404 | Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, in... | — |
| 2404.11.00 | 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 substan... | 6.5% |
| 2404.12.10 | Other | 5% |
| 2404.12.90 | 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 substan... | 6.5% |
| 2404.19.10 | Other | 5% |
| 2404.19.90 | Other | 24.7¢/kg |
| 2404.91.00 | For oral application | 6.4% |
| 2404.92.00 | For transdermal application | 5% |
| 2404.99.00 | Other | 5% |
Check Chapter 24 Rates by Country
Duty rates for Chapter 24 products vary by country of origin. Select a country to see general and preferential rates.
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Chapter 24 FAQ
What products are covered by HTS Chapter 24?▶
Chapter 24 of the Harmonized Tariff Schedule covers chapter 24. It contains 81 tariff codes classifying specific products for US import duty purposes.
How many tariff codes are in Chapter 24?▶
Chapter 24 contains 81 tariff codes, of which 67 are classifiable (leaf) codes. 20 of these codes have a duty-free general rate.
What are the duty rates for Chapter 24 imports?▶
Duty rates in Chapter 24 (Chapter 24) vary by specific product classification and country of origin. General (MFN) rates apply to most countries, while preferential rates may be available under trade agreements like USMCA, GSP, or bilateral FTAs.