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Chapter 24

Tobacco — 260 tariff codes

HTS CodeDescriptionGeneral Rate
2401Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse:N/A2401.10Tobacco, not stemmed/stripped:N/A2401.10.21Wrapper tobaccoFree2401.10.21.20Connecticut shadeN/A2401.10.21.40OtherN/A2401.10.29OtherFree2401.10.29.20Connecticut shadeN/A2401.10.29.40OtherN/A2401.10.44.00Cigarette leafFree2401.10.48.00OtherFree2401.10.53Cigar binder and fillerFree2401.10.53.40BinderN/A2401.10.53.50FillerN/A2401.10.61To be used in products other than cigarettes23.9¢/kg2401.10.61.30Flue-curedN/A2401.10.61.60BurleyN/A2401.10.61.80MarylandN/A2401.10.61.90OtherN/A2401.10.63Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions23.9¢/kg2401.10.63.30Flue-curedN/A2401.10.63.60BurleyN/A2401.10.63.80MarylandN/A2401.10.63.90OtherN/A2401.10.65Other350%2401.10.65.30Flue-curedN/A2401.10.65.60BurleyN/A2401.10.65.80MarylandN/A2401.10.65.90OtherN/A2401.10.95Other32.7¢/kg2401.10.95.10Fire-cured Kentucky and TennesseeN/A2401.10.95.15Dark-air cured Kentucky and TennesseeN/A2401.10.95.20Virginia fire-curedN/A2401.10.95.25Virginia sun-curedN/A2401.10.95.30BlackfatN/A2401.10.95.60OtherN/A2401.20Tobacco, partly or wholly stemmed/stripped:N/A2401.20.05.00Leaf tobacco, the product of two or more countries or dependencies, when mixed or packed together$5.48/kg2401.20.14Wrapper tobaccoFree2401.20.14.20Connecticut shadeN/A2401.20.14.40OtherN/A2401.20.18.00OtherFree2401.20.23.00Cigarette leafFree2401.20.26.00OtherFree2401.20.29Cigar binder and fillerFree2401.20.29.70BinderN/A2401.20.29.90FillerN/A2401.20.31To be used in products other than cigarettes40.9¢/kg2401.20.31.10Flue-curedN/A2401.20.31.20BurleyN/A2401.20.31.30MarylandN/A2401.20.31.40OtherN/A2401.20.33Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions40.9¢/kg2401.20.33.10Flue-curedN/A2401.20.33.20BurleyN/A2401.20.33.30MarylandN/A2401.20.33.40OtherN/A2401.20.35Other350%2401.20.35.10Flue-curedN/A2401.20.35.20BurleyN/A2401.20.35.30MarylandN/A2401.20.35.40OtherN/A2401.20.57Other39.7¢/kg2401.20.57.10Fire-cured Kentucky and TennesseeN/A2401.20.57.15Dark-air cured Kentucky and TennesseeN/A2401.20.57.20Virginia fire-curedN/A2401.20.57.25Virginia sun-curedN/A2401.20.57.30BlackfatN/A2401.20.57.40OtherN/A2401.20.60From cigar leafFree2401.20.60.20Connecticut shadeN/A2401.20.60.40OtherN/A2401.20.75.00Oriental or Turkish typeFree2401.20.83To be used in products other than cigarettes37.5¢/kg2401.20.83.10Flue-curedN/A2401.20.83.20BurleyN/A2401.20.83.30MarylandN/A2401.20.83.35Fire-cured Kentucky and TennesseeN/A2401.20.83.40Dark-air cured Kentucky and TennesseeN/A2401.20.83.50Virginia fire-curedN/A2401.20.83.55Virginia sun-curedN/A2401.20.83.60BlackfatN/A2401.20.83.90OtherN/A2401.20.85Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions37.5¢/kg2401.20.85.10Flue-curedN/A2401.20.85.20BurleyN/A2401.20.85.30MarylandN/A2401.20.85.35Fire-cured Kentucky and TennesseeN/A2401.20.85.40Dark-air cured Kentucky and TennesseeN/A2401.20.85.50Virginia fire-curedN/A2401.20.85.55Virginia sun-curedN/A2401.20.85.60BlackfatN/A2401.20.85.90OtherN/A2401.20.87Other350%2401.20.87.10Flue-curedN/A2401.20.87.20BurleyN/A2401.20.87.30MarylandN/A2401.20.87.35Fire-cured Kentucky and TennesseeN/A2401.20.87.40Dark-air cured Kentucky and TennesseeN/A2401.20.87.50Virginia fire-curedN/A2401.20.87.55Virginia sun-curedN/A2401.20.87.60BlackfatN/A2401.20.87.90OtherN/A2401.30Tobacco refuse:N/A2401.30.03.00Not cut, not ground and not pulverizedFree2401.30.06.00Cut, ground or pulverizedFree2401.30.09.00OtherFree2401.30.13.00Not cut, not ground and not pulverizedFree2401.30.16.00Cut, ground or pulverizedFree2401.30.19.00OtherFree2401.30.23Not cut, not ground and not pulverizedFree2401.30.23.10Flue-curedN/A2401.30.23.20BurleyN/A2401.30.23.35Fire-cured Kentucky and TennesseeN/A2401.30.23.40Dark air-cured Kentucky and TennesseeN/A2401.30.23.50Virginia fire-curedN/A2401.30.23.60Virginia sun-curedN/A2401.30.23.90OtherN/A2401.30.25Cut, ground or pulverized97¢/kg2401.30.25.10Flue-curedN/A2401.30.25.20BurleyN/A2401.30.25.35Fire-cured Kentucky and TennesseeN/A2401.30.25.40Dark air-cured Kentucky and TennesseeN/A2401.30.25.50Virginia fire-curedN/A2401.30.25.60Virginia sun-curedN/A2401.30.25.90OtherN/A2401.30.27Other28.4¢/kg2401.30.27.10Flue-curedN/A2401.30.27.20BurleyN/A2401.30.27.35Fire-cured Kentucky and TennesseeN/A2401.30.27.40Dark air-cured Kentucky and TennesseeN/A2401.30.27.50Virginia fire-curedN/A2401.30.27.60Virginia sun-curedN/A2401.30.27.90OtherN/A2401.30.33Not cut, not ground and not pulverizedFree2401.30.33.10Flue-curedN/A2401.30.33.20BurleyN/A2401.30.33.35Fire-cured Kentucky and TennesseeN/A2401.30.33.40Dark air-cured Kentucky and TennesseeN/A2401.30.33.50Virginia fire-curedN/A2401.30.33.60Virginia sun-curedN/A2401.30.33.90OtherN/A2401.30.35Cut, ground or pulverized97¢/kg2401.30.35.10Flue-curedN/A2401.30.35.20BurleyN/A2401.30.35.35Fire-cured Kentucky and TennesseeN/A2401.30.35.40Dark air-cured Kentucky and TennesseeN/A2401.30.35.50Virginia fire-curedN/A2401.30.35.60Virginia sun-curedN/A2401.30.35.90OtherN/A2401.30.37Other28.4¢/kg2401.30.37.10Flue-curedN/A2401.30.37.20BurleyN/A2401.30.37.35Fire-cured Kentucky and TennesseeN/A2401.30.37.40Dark air-cured Kentucky and TennesseeN/A2401.30.37.50Virginia fire-curedN/A2401.30.37.60Virginia sun-curedN/A2401.30.37.90OtherN/A2401.30.70Other350%2401.30.70.10Flue-curedN/A2401.30.70.20BurleyN/A2401.30.70.35Fire-cured Kentucky and TennesseeN/A2401.30.70.40Dark air-cured Kentucky and TennesseeN/A2401.30.70.50Virginia fire-curedN/A2401.30.70.60Virginia sun-curedN/A2401.30.70.90OtherN/A2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes:N/A2402.10Cigars, cheroots and cigarillos, containing tobacco:N/A2402.10.30Each valued less than 15¢$1.89/kg + 4.7%2402.10.30.30Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000)N/A2402.10.30.70OtherN/A2402.10.60.00Each valued 15¢ or over but less than 23¢57¢/kg + 1.4%2402.10.80Each valued 23¢ or over57¢/kg + 1.4%2402.10.80.30Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000)N/A2402.10.80.50Other, each valued 23¢ or more but not more than 76¢N/A2402.10.80.80OtherN/A2402.20Cigarettes containing tobacco:N/A2402.20.10.00Containing clove41.7¢/kg + 0.9%2402.20.80.00Paper-wrapped$1.05/kg + 2.3%2402.20.90.00Other$1.50/kg + 3.2%2402.90.00.00Other$1.05/kg + 2.3%2403Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences:N/A2403.11.00.00Water pipe tobacco, specified in subheading note 1 to this chapter32.8¢/kg2403.19Other:N/A2403.19.20Prepared for marketing to the ultimate consumer in the identical form and package in which imported32.8¢/kg2403.19.20.20Pipe tobaccoN/A2403.19.20.50Roll-your-own tobacco for making cigarettesN/A2403.19.20.80OtherN/A2403.19.30To be used in products other than cigarettes32.8¢/kg2403.19.30.50Flue-curedN/A2403.19.30.60BurleyN/A2403.19.30.80MarylandN/A2403.19.30.90OtherN/A2403.19.60Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions32.8¢/kg2403.19.60.50Flue-curedN/A2403.19.60.60BurleyN/A2403.19.60.80MarylandN/A2403.19.60.90OtherN/A2403.19.90Other350%2403.19.90.50Flue-curedN/A2403.19.90.60BurleyN/A2403.19.90.80MarylandN/A2403.19.90.90OtherN/A2403.91"Homogenized" or "reconstituted" tobacco:N/A2403.91.20.00Suitable for use as wrapper tobacco62¢/kg2403.91.43To be used in products other than cigarettes19.9¢/kg2403.91.43.50Flue-curedN/A2403.91.43.60BurleyN/A2403.91.43.80MarylandN/A2403.91.43.90OtherN/A2403.91.45Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions19.9¢/kg2403.91.45.50Flue-curedN/A2403.91.45.60BurleyN/A2403.91.45.80MarylandN/A2403.91.45.90OtherN/A2403.91.47Other350%2403.91.47.50Flue-curedN/A2403.91.47.60BurleyN/A2403.91.47.80MarylandN/A2403.91.47.90OtherN/A2403.99Other:N/A2403.99.21Prepared for marketing to the ultimate consumer in the identical form and package in which imported24.7¢/kg2403.99.21.30Chewing tobaccoN/A2403.99.21.40Snuff and snuff flours of a kind described in statistical note 1 to this chapterN/A2403.99.21.90OtherN/A2403.99.31To be used in products other than cigarettes24.7¢/kg2403.99.31.50Flue-curedN/A2403.99.31.60BurleyN/A2403.99.31.65Partially manufactured, blended or mixed tobaccoN/A2403.99.31.70OtherN/A2403.99.60Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions24.7¢/kg2403.99.60.50Flue-curedN/A2403.99.60.60BurleyN/A2403.99.60.65Partially manufactured, blended or mixed tobaccoN/A2403.99.60.70OtherN/A2403.99.90Other350%2403.99.90.50Flue-curedN/A2403.99.90.60BurleyN/A2403.99.90.65Partially manufactured, blended or mixed tobaccoN/A2403.99.90.70OtherN/A2404Products 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:N/A2404.11.00.00Containing tobacco or reconstituted tobacco24.7¢/kg2404.12Other, containing nicotine:N/A2404.12.05Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances6.5%2404.12.05.10Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices containing nicotineN/A2404.12.05.90OtherN/A2404.12.10Other5%2404.12.10.10Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices containing nicotineN/A2404.12.10.90OtherN/A2404.12.90.00Other6.5%2404.19Other:N/A2404.19.05Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances6.5%2404.19.05.10Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices without nicotineN/A2404.19.05.90OtherN/A2404.19.10Other5%2404.19.10.10Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices without nicotineN/A2404.19.10.90OtherN/A2404.19.90.00Other24.7¢/kg2404.91.00.00For oral application6.4%2404.92.00.00For transdermal application5%2404.99.00.00Other5%