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.