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U.S. Harmonized Tariff Schedule

HS Code 24

Tobacco and manufactured tobacco substitutes

CHAPTER 24
tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body
IV
24-1
Notes
  • 1. This chapter does not cover medicinal cigarettes (chapter 30).
  • 2. Any products classifiable in heading 2404 and any other heading of the chapter are to be classified in heading 2404.
  • 3. For the purposes of heading 2404, the expression "inhalation without combustion" means inhalation through heated delivery or other means, without combustion.
Subheading Note
  • 1. For the purposes of subheading 2403.11.00, the expression "water pipe tobacco" means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavored with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading.
Additional U.S. Notes
  • 1. The term "wrapper tobacco", as used in this chapter, means that quality of leaf tobacco which has the requisite color, texture and burn, and is of sufficient size for cigar wrappers, and the term "filler tobacco" means all other leaf tobacco.
  • 2. The percentage of wrapper tobacco in a bale, box, package or other shipping unit is the ratio of the number of leaves of wrapper tobacco in such unit to the total number of leaves therein. In determining such percentage for classification purposes, the district director of customs shall examine at least 10 hands, and shall count the leaves in at least 2 hands, from each shipping unit designated for examination.
  • 3. The dutiable weight of cigars and cigarettes includes the weight of all materials which are integral parts thereof.
  • 4. Certain samples of tobacco products provided for in this chapter are entitled to duty-free treatment (chapter 98).
  • 5.
    • (a) The aggregate quantity of tobacco entered, or withdrawn from warehouse, for consumption under subheadings 2401.10.63, 2401.20.33, 2401.20.85, 2401.30.33, 2401.30.35, 2401.30.37, 2403.19.60, 2403.91.45 and 2403.99.60 during the period from September 13 in any year to the following September 12, inclusive, shall not exceed the quantities specified below.
        Quantity
        (metric tons)
       
      Argentina 10,750
      Brazil 80,200
      Chile 2,750
      European Community (aggregate of Austria, Belgium, Denmark, Finland, France, the Federal Republic of Germany, Greece, Ireland, Italy, Luxembourg, the Netherlands, Portugal, Spain, and Sweden) 9,956
      Guatemala 10,000
      Malawi 12,000
      Philippines 3,000
      Thailand 7,000
      United Kingdom 44
      Zimbabwe 12,000
      Other countries or areas 3,000
    • (b) The subheadings enumerated in subdivision (a) of this note shall not include--
      • (i) products of Canada, Israel or Mexico, or
      • (ii) any quantities of tobacco for which duty treatment is claimed under any provision of chapter 98 of this schedule,
      and no such articles shall be classifiable in such subheadings.
    • (c) The quantitative limitations under this note are subject to regulations as may be issued by the United States Trade Representative or its designated agency.
    • (d) Notwithstanding any other provision of this note, imports of tobacco, other than the product of Canada, Israel or Mexico, shall be eligible for the rates of duty provided in, and shall be classified in, the subheadings specified in paragraph (a) of this note, provided that the articles were (1) exported from the country of origin prior to September 13, 1995, and (2) imported directly from the country of origin into the customs territory of the United States, accompanied by such documentation as may be determined necessary by the Secretary of Treasury. For the purposes of this paragraph, entries of tobacco withdrawn from warehouse for consumption or entries of tobacco from foreign-trade zones shall not be determined to be imported directly from the country of origin into the customs territory of the United States.
    • (e) For purposes of this chapter, imported tobaccos that are used to prepare cigarette tobaccos for marketing to the ultimate consumer to make hand-rolled cigarettes, are considered to be tobacco to be used in products other than cigarettes.
  • 6. For the purposes of this chapter, the term "prepared for marketing to the ultimate consumer in the identical form and package in which imported" means that the product is imported in packaging of such sizes and labeling as to be readily identifiable as being intended for retail sale to the ultimate consumer without any alteration in the form of the product or its packaging.

U.S. Tariff Rates

U.S. tariff rates for HS Code 24: Tobacco and manufactured tobacco substitutes
Heading / SubheadingArticle DescriptionUnit of QuantityGeneralSpecial
2401Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse
2401.10Tobacco, not stemmed/stripped
Containing over 35 percent wrapper tobacco
2401.10.21Wrapper tobaccoFree
2401.10.21.20Connecticut shadekg
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2401.10.21.40Otherkg
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2401.10.29OtherFree
2401.10.29.20Connecticut shadekg
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2401.10.29.40Otherkg
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Not containing wrapper tobacco, or not containing over 35 percent wrapper tobacco
Oriental or Turkish type
2401.10.44.00Cigarette leafkgFree
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2401.10.48.00OtherkgFree
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2401.10.53Cigar binder and fillerFree
2401.10.53.40Binderkg
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2401.10.53.50Fillerkg
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Other
Flue-cured, burley and other light air-cured leaf
2401.10.61To be used in products other than cigarettes23.9¢/kgFree (,S,)
2401.10.61.30Flue-curedkg
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2401.10.61.60Burleykg
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2401.10.61.80Marylandkg
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2401.10.61.90Otherkg
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Other
2401.10.63Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions23.9¢/kgFree (,S,)
2401.10.63.30Flue-curedkg
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2401.10.63.60Burleykg
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2401.10.63.80Marylandkg
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2401.10.63.90Otherkg
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2401.10.65Other350%Free (,S,) See 9918.24.10-9918.24.11 ()
2401.10.65.30Flue-curedkg
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2401.10.65.60Burleykg
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2401.10.65.80Marylandkg
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2401.10.65.90Otherkg
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2401.10.95Other32.7¢/kgFree (,S,)
2401.10.95.10Fire-cured Kentucky and Tennesseekg
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2401.10.95.15Dark-air cured Kentucky and Tennesseekg
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2401.10.95.20Virginia fire-curedkg
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2401.10.95.25Virginia sun-curedkg
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2401.10.95.30Blackfatkg
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2401.10.95.60Otherkg
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2401.20Tobacco, partly or wholly stemmed/stripped
Not threshed or similarly processed
2401.20.05.00Leaf tobacco, the product of two or more countries or dependencies, when mixed or packed togetherkg$5.48/kgFree (,S,)
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Other
Containing over 35 percent wrapper tobacco
2401.20.14Wrapper tobaccoFree
2401.20.14.20Connecticut shadekg
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2401.20.14.40Otherkg
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2401.20.18.00OtherkgFree
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Not containing wrapper tobacco, or not containing over 35 percent wrapper tobacco
Oriental or Turkish type
2401.20.23.00Cigarette leafkgFree
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2401.20.26.00OtherkgFree
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2401.20.29Cigar binder and fillerFree
2401.20.29.70Binderkg
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2401.20.29.90Fillerkg
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Other
Flue-cured, burley and other light air-cured leaf
2401.20.31To be used in products other than cigarettes40.9¢/kgFree (,S,)
2401.20.31.10Flue-curedkg
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2401.20.31.20Burleykg
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2401.20.31.30Marylandkg
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2401.20.31.40Otherkg
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Other
2401.20.33Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions40.9¢/kgFree (,S,)
2401.20.33.10Flue-curedkg
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2401.20.33.20Burleykg
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2401.20.33.30Marylandkg
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2401.20.33.40Otherkg
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2401.20.35Other350%Free (,S,) See 9918.24.10-9918.24.11 ()
2401.20.35.10Flue-curedkg
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2401.20.35.20Burleykg
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2401.20.35.30Marylandkg
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2401.20.35.40Otherkg
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2401.20.57Other39.7¢/kgFree (*,S,)
2401.20.57.10Fire-cured Kentucky and Tennesseekg
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2401.20.57.15Dark-air cured Kentucky and Tennesseekg
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2401.20.57.20Virginia fire-curedkg
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2401.20.57.25Virginia sun-curedkg
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2401.20.57.30Blackfatkg
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2401.20.57.40Otherkg
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Threshed or similarly processed
2401.20.60From cigar leafFree
2401.20.60.20Connecticut shadekg
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2401.20.60.40Otherkg
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Other
2401.20.75.00Oriental or Turkish typekgFree
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Other
2401.20.83To be used in products other than cigarettes37.5¢/kgFree (,S,)
2401.20.83.10Flue-curedkg
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2401.20.83.20Burleykg
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2401.20.83.30Marylandkg
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2401.20.83.35Fire-cured Kentucky and Tennesseekg
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2401.20.83.40Dark-air cured Kentucky and Tennesseekg
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2401.20.83.50Virginia fire-curedkg
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2401.20.83.55Virginia sun-curedkg
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2401.20.83.60Blackfatkg
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2401.20.83.90Otherkg
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Other
2401.20.85Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions37.5¢/kgFree (,S,)
2401.20.85.10Flue-curedkg
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2401.20.85.20Burleykg
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2401.20.85.30Marylandkg
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2401.20.85.35Fire-cured Kentucky and Tennesseekg
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2401.20.85.40Dark-air cured Kentucky and Tennesseekg
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2401.20.85.50Virginia fire-curedkg
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2401.20.85.55Virginia sun-curedkg
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2401.20.85.60Blackfatkg
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2401.20.85.90Otherkg
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2401.20.87Other350%Free (,S,) See 9918.24.10-9918.24.11 ()
2401.20.87.10Flue-curedkg
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2401.20.87.20Burleykg
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2401.20.87.30Marylandkg
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2401.20.87.35Fire-cured Kentucky and Tennesseekg
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2401.20.87.40Dark-air cured Kentucky and Tennesseekg
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2401.20.87.50Virginia fire-curedkg
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2401.20.87.55Virginia sun-curedkg
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2401.20.87.60Blackfatkg
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2401.20.87.90Otherkg
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2401.30Tobacco refuse
From cigar leaf
Tobacco stems
2401.30.03.00Not cut, not ground and not pulverizedkgFree
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2401.30.06.00Cut, ground or pulverizedkgFree
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2401.30.09.00OtherkgFree
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From Oriental or Turkish type tobacco
Tobacco stems
2401.30.13.00Not cut, not ground and not pulverizedkgFree
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2401.30.16.00Cut, ground or pulverizedkgFree
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2401.30.19.00OtherkgFree
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Other
To be used in products other than cigarettes
Tobacco stems
2401.30.23Not cut, not ground and not pulverizedFree
2401.30.23.10Flue-curedkg
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2401.30.23.20Burleykg
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2401.30.23.35Fire-cured Kentucky and Tennesseekg
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2401.30.23.40Dark air-cured Kentucky and Tennesseekg
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2401.30.23.50Virginia fire-curedkg
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2401.30.23.60Virginia sun-curedkg
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2401.30.23.90Otherkg
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2401.30.25Cut, ground or pulverized97¢/kgFree (,S,)
2401.30.25.10Flue-curedkg
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2401.30.25.20Burleykg
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2401.30.25.35Fire-cured Kentucky and Tennesseekg
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2401.30.25.40Dark air-cured Kentucky and Tennesseekg
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2401.30.25.50Virginia fire-curedkg
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2401.30.25.60Virginia sun-curedkg
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2401.30.25.90Otherkg
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2401.30.27Other28.4¢/kgFree (,S,)
2401.30.27.10Flue-curedkg
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2401.30.27.20Burleykg
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2401.30.27.35Fire-cured Kentucky and Tennesseekg
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2401.30.27.40Dark air-cured Kentucky and Tennesseekg
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2401.30.27.50Virginia fire-curedkg
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2401.30.27.60Virginia sun-curedkg
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2401.30.27.90Otherkg
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Other
Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions
Tobacco stems
2401.30.33Not cut, not ground and not pulverizedFree
2401.30.33.10Flue-curedkg
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2401.30.33.20Burleykg
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2401.30.33.35Fire-cured Kentucky and Tennesseekg
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2401.30.33.40Dark air-cured Kentucky and Tennesseekg
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2401.30.33.50Virginia fire-curedkg
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2401.30.33.60Virginia sun-curedkg
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2401.30.33.90Otherkg
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2401.30.35Cut, ground or pulverized97¢/kgFree (,S,)
2401.30.35.10Flue-curedkg
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2401.30.35.20Burleykg
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2401.30.35.35Fire-cured Kentucky and Tennesseekg
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2401.30.35.40Dark air-cured Kentucky and Tennesseekg
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2401.30.35.50Virginia fire-curedkg
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2401.30.35.60Virginia sun-curedkg
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2401.30.35.90Otherkg
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2401.30.37Other28.4¢/kgFree (,S,)
2401.30.37.10Flue-curedkg
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2401.30.37.20Burleykg
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2401.30.37.35Fire-cured Kentucky and Tennesseekg
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2401.30.37.40Dark air-cured Kentucky and Tennesseekg
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2401.30.37.50Virginia fire-curedkg
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2401.30.37.60Virginia sun-curedkg
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2401.30.37.90Otherkg
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2401.30.70Other350%Free (,S,) See 9918.24.10-9918.24.11 ()
2401.30.70.10Flue-curedkg
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2401.30.70.20Burleykg
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2401.30.70.35Fire-cured Kentucky and Tennesseekg
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2401.30.70.40Dark air-cured Kentucky and Tennesseekg
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2401.30.70.50Virginia fire-curedkg
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2401.30.70.60Virginia sun-curedkg
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2401.30.70.90Otherkg
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2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
2402.10Cigars, cheroots and cigarillos, containing tobacco
2402.10.30Each valued less than 15¢$1.89/kg + 4.7%Free (,S,)
2402.10.30.30Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000)thousands, kg
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2402.10.30.70Otherthousands, kg
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2402.10.60.00Each valued 15¢ or over but less than 23¢thousands, kg57¢/kg + 1.4%Free (, S, )
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2402.10.80Each valued 23¢ or over57¢/kg + 1.4%Free (,S,)
2402.10.80.30Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000)thousands, kg
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2402.10.80.50Other, each valued 23¢ or more but not more than 76¢thousands, kg
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2402.10.80.80Otherthousands, kg
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2402.20Cigarettes containing tobacco
2402.20.10.00Containing clovethousands, kg41.7¢/kg + 0.9%Free (,S,)
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Other
2402.20.80.00Paper-wrappedthousands, kg$1.05/kg + 2.3%Free (,S,)
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2402.20.90.00Otherthousands, kg$1.50/kg + 3.2%Free (,S,)
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2402.90.00.00Otherthousands, kg$1.05/kg + 2.3%Free (, S,)
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2403Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences
Smoking tobacco, whether or not containing tobacco substitutes in any proportion
2403.11.00.00Water pipe tobacco, specified in subheading note 1 to this chapterkg32.8¢/kgFree (, S,)
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2403.19Other
2403.19.20Prepared for marketing to the ultimate consumer in the identical form and package in which imported32.8¢/kgFree (, S,)
2403.19.20.20Pipe tobaccokg
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2403.19.20.50Roll-your-own tobacco for making cigaretteskg
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2403.19.20.80Otherkg
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Other
2403.19.30To be used in products other than cigarettes32.8¢/kgFree (,S,)
2403.19.30.50Flue-curedkg
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2403.19.30.60Burleykg
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2403.19.30.80Marylandkg
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2403.19.30.90Otherkg
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Other
2403.19.60Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions32.8¢/kgFree (,S,)
2403.19.60.50Flue-curedkg
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2403.19.60.60Burleykg
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2403.19.60.80Marylandkg
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2403.19.60.90Otherkg
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2403.19.90Other350%Free (,S,) See 9918.24.10-9918.24.11 ()
2403.19.90.50Flue-curedkg
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2403.19.90.60Burleykg
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2403.19.90.80Marylandkg
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2403.19.90.90Otherkg
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Other
2403.91"Homogenized" or "reconstituted" tobacco
2403.91.20.00Suitable for use as wrapper tobaccokg62¢/kgFree (,S,)
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Other
2403.91.43To be used in products other than cigarettes19.9¢/kgFree (,S,)
2403.91.43.50Flue-curedkg
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2403.91.43.60Burleykg
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2403.91.43.80Marylandkg
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2403.91.43.90Otherkg
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Other
2403.91.45Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions19.9¢/kgFree (,S,)
2403.91.45.50Flue-curedkg
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2403.91.45.60Burleykg
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2403.91.45.80Marylandkg
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2403.91.45.90Otherkg
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2403.91.47Other350%Free (,S,) See 9918.24.10-9918.24.11 ()
2403.91.47.50Flue-curedkg
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2403.91.47.60Burleykg
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2403.91.47.80Marylandkg
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2403.91.47.90Otherkg
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2403.99Other
2403.99.21Prepared for marketing to the ultimate consumer in the identical form and package in which imported24.7¢/kgFree (, S,)
2403.99.21.30Chewing tobaccokg
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2403.99.21.40Snuff and snuff flours of a kind described in statistical note 1 to this chapterkg
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2403.99.21.90Otherkg
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Other
2403.99.31To be used in products other than cigarettes24.7¢/kgFree (, S,)
2403.99.31.50Flue-curedkg
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2403.99.31.60Burleykg
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Other
2403.99.31.65Partially manufactured, blended or mixed tobaccokg
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2403.99.31.70Otherkg
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Other
2403.99.60Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions24.7¢/kgFree (,S,)
2403.99.60.50Flue-curedkg
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2403.99.60.60Burleykg
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Other
2403.99.60.65Partially manufactured, blended or mixed tobaccokg
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2403.99.60.70Otherkg
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2403.99.90Other350%Free (,S,) See 9918.24.10-9918.24.11 ()
2403.99.90.50Flue-curedkg
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2403.99.90.60Burleykg
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Other
2403.99.90.65Partially manufactured, blended or mixed tobaccokg
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2403.99.90.70Otherkg
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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
Products intended for inhalation without combustion
2404.11.00.00Containing tobacco or reconstituted tobaccokg24.7¢/kgFree (, S,)
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2404.12Other, containing nicotine
Mixtures for personal electric or electronic vaporizing devices
2404.12.05Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances6.5%Free (, S,)
2404.12.05.10Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices containing nicotinekg
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2404.12.05.90Otherkg
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2404.12.10Other5%Free (, S,)
2404.12.10.10Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices containing nicotinekg
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2404.12.10.90Otherkg
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2404.12.90.00Otherkg6.5%Free (, S,)
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2404.19Other
Mixtures for personal electric or electronic vaporizing devices
2404.19.05Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances6.5%Free (, S,)
2404.19.05.10Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices without nicotinekg
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2404.19.05.90Otherkg
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2404.19.10Other5%Free (, S,)
2404.19.10.10Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices without nicotinekg
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2404.19.10.90Otherkg
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2404.19.90.00Otherkg24.7¢/kgFree (, S,)
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Other
2404.91.00.00For oral applicationkg6.4%Free (, S,)
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2404.92.00.00For transdermal applicationkg5%Free (, S,)
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2404.99.00.00Otherkg5%Free (, S,)
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