Chapter 24: Tobacco and manufactured tobacco substitutes
HTS heading 2403: Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences
59 numbered lines under heading 2403, including 44 10-digit statistical lines. The first six digits are the international HS subheading; the general column is the normal US duty rate.
| HTS code | Description | Unit | General | Special | Column 2 |
|---|---|---|---|---|---|
| 2403 | Other 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: | |||||
| 2403.11.00.00 | Water pipe tobacco, specified in subheading note 1 to this chapterNote: Imports under this provision may be subject to Federal Excise Tax (26 U.S.C. 5701). | kg | 32.8¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA, OM,P,PA,PE,S,SG) | $1.21/kg |
| 2403.19 | Other: | ||||
| 2403.19.20 | Prepared for marketing to the ultimate consumer in the identical form and package in which importedNote: Imports under this provision may be subject to Federal Excise Tax (26 U.S.C. 5701). | 32.8¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA, OM,P,PA,PE,S,SG) | $1.21/kg | |
| 2403.19.20.20 | Pipe tobacco | kg | |||
| 2403.19.20.50 | Roll-your-own tobacco for making cigarettes | kg | |||
| 2403.19.20.80 | Other | kg | |||
| Other: | |||||
| 2403.19.30 | To be used in products other than cigarettes | 32.8¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | $1.21/kg | |
| 2403.19.30.50 | Flue-cured | kg | |||
| 2403.19.30.60 | Burley | kg | |||
| 2403.19.30.80 | Maryland | kg | |||
| 2403.19.30.90 | Other | kg | |||
| Other: | |||||
| 2403.19.60 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 32.8¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | $1.21/kg | |
| 2403.19.60.50 | Flue-cured | kg | |||
| 2403.19.60.60 | Burley | kg | |||
| 2403.19.60.80 | Maryland | kg | |||
| 2403.19.60.90 | Other | kg | |||
| 2403.19.90 | Other | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | 350% | |
| 2403.19.90.50 | Flue-cured | kg | |||
| 2403.19.90.60 | Burley | kg | |||
| 2403.19.90.80 | Maryland | kg | |||
| 2403.19.90.90 | Other | kg | |||
| Other: | |||||
| 2403.91 | "Homogenized" or "reconstituted" tobacco: | ||||
| 2403.91.20.00 | Suitable for use as wrapper tobacco | kg | 62¢/kg | Free (A,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | $6.45/kg |
| Other: | |||||
| 2403.91.43 | To be used in products other than cigarettes | 19.9¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | $1.10/kg | |
| 2403.91.43.50 | Flue-cured | kg | |||
| 2403.91.43.60 | Burley | kg | |||
| 2403.91.43.80 | Maryland | kg | |||
| 2403.91.43.90 | Other | kg | |||
| Other: | |||||
| 2403.91.45 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 19.9¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | $1.10/kg | |
| 2403.91.45.50 | Flue-cured | kg | |||
| 2403.91.45.60 | Burley | kg | |||
| 2403.91.45.80 | Maryland | kg | |||
| 2403.91.45.90 | Other | kg | |||
| 2403.91.47 | Other | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | 350% | |
| 2403.91.47.50 | Flue-cured | kg | |||
| 2403.91.47.60 | Burley | kg | |||
| 2403.91.47.80 | Maryland | kg | |||
| 2403.91.47.90 | Other | kg | |||
| 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 | Free (A+,AU,BH,CL,CO,D,E, IL,KR,MA, OM,P,PA,PE,S,SG) | $1.21/kg | |
| 2403.99.21.30 | Chewing tobaccoNote: Imports under this provision may be subject to Federal Excise Tax (26 U.S.C. 5701). | kg | |||
| 2403.99.21.40 | Snuff and snuff flours of a kind described in statistical note 1 to this chapterNote: Imports under this provision may be subject to Federal Excise Tax (26 U.S.C. 5701). | kg | |||
| 2403.99.21.90 | Other | kg | |||
| Other: | |||||
| 2403.99.31 | To be used in products other than cigarettes | 24.7¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA, OM,P,PA,PE,S,SG) | $1.21/kg | |
| 2403.99.31.50 | Flue-cured | kg | |||
| 2403.99.31.60 | Burley | kg | |||
| Other: | |||||
| 2403.99.31.65 | Partially manufactured, blended or mixed tobacco | kg | |||
| 2403.99.31.70 | Other | kg | |||
| Other: | |||||
| 2403.99.60 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 24.7¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | $1.21/kg | |
| 2403.99.60.50 | Flue-cured | kg | |||
| 2403.99.60.60 | Burley | kg | |||
| Other: | |||||
| 2403.99.60.65 | Partially manufactured, blended or mixed tobacco | kg | |||
| 2403.99.60.70 | Other | kg | |||
| 2403.99.90 | Other | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | 350% | |
| 2403.99.90.50 | Flue-cured | kg | |||
| 2403.99.90.60 | Burley | kg | |||
| Other: | |||||
| 2403.99.90.65 | Partially manufactured, blended or mixed tobacco | kg | |||
| 2403.99.90.70 | Other | kg |
Statistical (10-digit) lines without a rate use the rate of the 8-digit line above them. Additional duties such as Section 301 and Section 232 may apply; check them with the tariff checker.
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Request a free auditSource: Harmonized Tariff Schedule of the United States, 2026 HTS Revision 20 (effective 2026-09-28), U.S. International Trade Commission (hts.usitc.gov), imported 2026-10-07. Reference only; not legal or customs advice or a binding classification. Additional duties under Chapter 99 may apply. ShipWave is not affiliated with the USITC or U.S. Customs and Border Protection.