HTS chapter 24: duty rates for all 67 tariff lines
Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse. 20 lines are duty-free at the general rate; 67 are on a Section 301 China list.
2401: Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse
| Line | Description | General | Section 301 (China) |
|---|---|---|---|
| 2401.10.21 | Containing over 35 percent wrapper tobacco: Wrapper tobacco | Free | List 4A +7.5% |
| 2401.10.29 | Containing over 35 percent wrapper tobacco: Other | Free | List 4A +7.5% |
| 2401.10.44 | Oriental or Turkish type: Cigarette leaf | Free | List 3 +25% |
| 2401.10.48 | Oriental or Turkish type: Other | Free | List 4A +7.5% |
| 2401.10.53 | Not containing wrapper tobacco, or not containing over 35 percent wrapper tobacc…: Cigar binde… | Free | List 4A +7.5% |
| 2401.10.61 | To be used in products other than cigarettes | 23.9¢/kg | List 4A +7.5% |
| 2401.10.63 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 23.9¢/kg | List 4A +7.5% |
| 2401.10.65 | Other: Other | 350% | List 4A +7.5% |
| 2401.10.95 | Other: Other | 32.7¢/kg | List 4A +7.5% |
| 2401.20.05 | Leaf tobacco, the product of two or more countries or dependencies, when mixed or packed toget… | $5.48/kg | List 3 +25% |
| 2401.20.14 | Containing over 35 percent wrapper tobacco: Wrapper tobacco | Free | List 3 +25% |
| 2401.20.18 | Containing over 35 percent wrapper tobacco: Other | Free | List 3 +25% |
| 2401.20.23 | Oriental or Turkish type: Cigarette leaf | Free | List 3 +25% |
| 2401.20.26 | Oriental or Turkish type: Other | Free | List 3 +25% |
| 2401.20.29 | Not containing wrapper tobacco, or not containing over 35 percent wrapper tobacc…: Cigar binde… | Free | List 3 +25% |
| 2401.20.31 | To be used in products other than cigarettes | 40.9¢/kg | List 3 +25% |
| 2401.20.33 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 40.9¢/kg | List 3 +25% |
| 2401.20.35 | Other: Other | 350% | List 3 +25% |
| 2401.20.57 | Other: Other | 39.7¢/kg | List 3 +25% |
| 2401.20.60 | Threshed or similarly processed: From cigar leaf | Free | List 3 +25% |
| 2401.20.75 | Other: Oriental or Turkish type | Free | List 3 +25% |
| 2401.20.83 | To be used in products other than cigarettes | 37.5¢/kg | List 3 +25% |
| 2401.20.85 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 37.5¢/kg | List 3 +25% |
| 2401.20.87 | Other: Other | 350% | List 3 +25% |
| 2401.30.03 | Not cut, not ground and not pulverized | Free | List 3 +25% |
| 2401.30.06 | Tobacco stems: Cut, ground or pulverized | Free | List 3 +25% |
| 2401.30.09 | From cigar leaf: Other | Free | List 3 +25% |
| 2401.30.13 | Not cut, not ground and not pulverized | Free | List 3 +25% |
| 2401.30.16 | Tobacco stems: Cut, ground or pulverized | Free | List 3 +25% |
| 2401.30.19 | From Oriental or Turkish type tobacco: Other | Free | List 3 +25% |
| 2401.30.23 | Not cut, not ground and not pulverized | Free | List 3 +25% |
| 2401.30.25 | Tobacco stems: Cut, ground or pulverized | 97¢/kg | List 3 +25% |
| 2401.30.27 | To be used in products other than cigarettes: Other | 28.4¢/kg | List 3 +25% |
| 2401.30.33 | Not cut, not ground and not pulverized | Free | List 3 +25% |
| 2401.30.35 | Tobacco stems: Cut, ground or pulverized | 97¢/kg | List 3 +25% |
| 2401.30.37 | Described in additional U.S. note 5 to this chapter and entered pursuant to its …: Other | 28.4¢/kg | List 3 +25% |
| 2401.30.70 | Other: Other | 350% | List 3 +25% |
2402: Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
| Line | Description | General | Section 301 (China) |
|---|---|---|---|
| 2402.10.30 | Cigars, cheroots and cigarillos, containing tobacco: Each valued less than 15¢ | $1.89/kg + 4.7% | List 3 +25% |
| 2402.10.60 | Each valued 15¢ or over but less than 23¢ | 57¢/kg + 1.4% | List 3 +25% |
| 2402.10.80 | Cigars, cheroots and cigarillos, containing tobacco: Each valued 23¢ or over | 57¢/kg + 1.4% | List 3 +25% |
| 2402.20.10 | Cigarettes containing tobacco: Containing clove | 41.7¢/kg + 0.9% | List 3 +25% |
| 2402.20.80 | Other: Paper-wrapped | $1.05/kg + 2.3% | List 3 +25% |
| 2402.20.90 | Other: Other | $1.50/kg + 3.2% | List 3 +25% |
| 2402.90.00 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitute…: Other | $1.05/kg + 2.3% | List 3 +25% |
2403: Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences
| Line | Description | General | Section 301 (China) |
|---|---|---|---|
| 2403.11.00 | Water pipe tobacco, specified in subheading note 1 to this chapter | 32.8¢/kg | List 3 +25% |
| 2403.19.20 | Prepared for marketing to the ultimate consumer in the identical form and package in which imp… | 32.8¢/kg | List 3 +25% |
| 2403.19.30 | To be used in products other than cigarettes | 32.8¢/kg | List 3 +25% |
| 2403.19.60 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 32.8¢/kg | List 3 +25% |
| 2403.19.90 | Other: Other | 350% | List 3 +25% |
| 2403.91.20 | Suitable for use as wrapper tobacco | 62¢/kg | List 4A +7.5% |
| 2403.91.43 | To be used in products other than cigarettes | 19.9¢/kg | List 3 +25% |
| 2403.91.45 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 19.9¢/kg | List 4A +7.5% |
| 2403.91.47 | Other: Other | 350% | List 4A +7.5% |
| 2403.99.21 | Prepared for marketing to the ultimate consumer in the identical form and package in which imp… | 24.7¢/kg | List 3 +25% |
| 2403.99.31 | To be used in products other than cigarettes | 24.7¢/kg | List 3 +25% |
| 2403.99.60 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 24.7¢/kg | List 3 +25% |
| 2403.99.90 | Other: Other | 350% | List 3 +25% |
2404: Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion…
| Line | Description | General | Section 301 (China) |
|---|---|---|---|
| 2404.11.00 | Containing tobacco or reconstituted tobacco | 24.7¢/kg | List 3 +25% |
| 2404.12.05 | Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic s… | 6.5% | List 3 +25% |
| 2404.12.10 | Mixtures for personal electric or electronic vaporizing devices: Other | 5% | List 3 +25% |
| 2404.12.90 | Other, containing nicotine: Other | 6.5% | List 3 +25% |
| 2404.19.05 | Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic s… | 6.5% | List 3 +25% |
| 2404.19.10 | Mixtures for personal electric or electronic vaporizing devices: Other | 5% | List 3 +25% |
| 2404.19.90 | Other: Other | 24.7¢/kg | List 3 +25% |
| 2404.91.00 | Other: For oral application | 6.4% | List 4A +7.5% |
| 2404.92.00 | Other: For transdermal application | 5% | List 3 +25% |
| 2404.99.00 | Other: Other | 5% | List 3 +25% |