Chapter 24
Tobacco and Manufactured Tobacco Substitutes; Nicotine Products
260 tariff lines · 205 filing-ready 10-digit codes · codes begin with 24
Chapter 24 of the US Harmonized Tariff Schedule covers tobacco and Manufactured Tobacco Substitutes; Nicotine Products. Every code in this chapter starts with the digits 24. Work down the nested list below: the bold headings are broad categories, and the 10-digit statistical codes underneath them are what you actually declare to US Customs. Duty rates shown are the general (Column 1) rates that apply to most trading partners.
Codes in Chapter 24
| HTS code | Description | Level | General duty rate |
|---|---|---|---|
| 2401.10 | Tobacco, not stemmed/stripped | 6-digit heading | |
| 2401.10.21 | Wrapper tobacco | 8-digit subheading | Free |
| 2401.10.21.20 | Connecticut shade | 10-digit statistical code | |
| 2401.10.21.40 | Other | 10-digit statistical code | |
| 2401.10.29 | Other | 8-digit subheading | Free |
| 2401.10.29.20 | Connecticut shade | 10-digit statistical code | |
| 2401.10.29.40 | Other | 10-digit statistical code | |
| 2401.10.44.00 | Cigarette leaf | 10-digit statistical code | Free |
| 2401.10.48.00 | Other | 10-digit statistical code | Free |
| 2401.10.53 | Cigar binder and filler | 8-digit subheading | Free |
| 2401.10.53.40 | Binder | 10-digit statistical code | |
| 2401.10.53.50 | Filler | 10-digit statistical code | |
| 2401.10.61 | To be used in products other than cigarettes | 8-digit subheading | 23.9¢/kg |
| 2401.10.61.30 | Flue-cured | 10-digit statistical code | |
| 2401.10.61.60 | Burley | 10-digit statistical code | |
| 2401.10.61.80 | Maryland | 10-digit statistical code | |
| 2401.10.61.90 | Other | 10-digit statistical code | |
| 2401.10.63 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 8-digit subheading | 23.9¢/kg |
| 2401.10.63.30 | Flue-cured | 10-digit statistical code | |
| 2401.10.63.60 | Burley | 10-digit statistical code | |
| 2401.10.63.80 | Maryland | 10-digit statistical code | |
| 2401.10.63.90 | Other | 10-digit statistical code | |
| 2401.10.65 | Other | 8-digit subheading | 350% |
| 2401.10.65.30 | Flue-cured | 10-digit statistical code | |
| 2401.10.65.60 | Burley | 10-digit statistical code | |
| 2401.10.65.80 | Maryland | 10-digit statistical code | |
| 2401.10.65.90 | Other | 10-digit statistical code | |
| 2401.10.95 | Other | 8-digit subheading | 32.7¢/kg |
| 2401.10.95.10 | Fire-cured Kentucky and Tennessee | 10-digit statistical code | |
| 2401.10.95.15 | Dark-air cured Kentucky and Tennessee | 10-digit statistical code | |
| 2401.10.95.20 | Virginia fire-cured | 10-digit statistical code | |
| 2401.10.95.25 | Virginia sun-cured | 10-digit statistical code | |
| 2401.10.95.30 | Blackfat | 10-digit statistical code | |
| 2401.10.95.60 | Other | 10-digit statistical code | |
| 2401.20 | Tobacco, partly or wholly stemmed/stripped | 6-digit heading | |
| 2401.20.05.00 | Leaf tobacco, the product of two or more countries or dependencies, when mixed or packed together | 10-digit statistical code | $5.48/kg |
| 2401.20.14 | Wrapper tobacco | 8-digit subheading | Free |
| 2401.20.14.20 | Connecticut shade | 10-digit statistical code | |
| 2401.20.14.40 | Other | 10-digit statistical code | |
| 2401.20.18.00 | Other | 10-digit statistical code | Free |
| 2401.20.23.00 | Cigarette leaf | 10-digit statistical code | Free |
| 2401.20.26.00 | Other | 10-digit statistical code | Free |
| 2401.20.29 | Cigar binder and filler | 8-digit subheading | Free |
| 2401.20.29.70 | Binder | 10-digit statistical code | |
| 2401.20.29.90 | Filler | 10-digit statistical code | |
| 2401.20.31 | To be used in products other than cigarettes | 8-digit subheading | 40.9¢/kg |
| 2401.20.31.10 | Flue-cured | 10-digit statistical code | |
| 2401.20.31.20 | Burley | 10-digit statistical code | |
| 2401.20.31.30 | Maryland | 10-digit statistical code | |
| 2401.20.31.40 | Other | 10-digit statistical code | |
| 2401.20.33 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 8-digit subheading | 40.9¢/kg |
| 2401.20.33.10 | Flue-cured | 10-digit statistical code | |
| 2401.20.33.20 | Burley | 10-digit statistical code | |
| 2401.20.33.30 | Maryland | 10-digit statistical code | |
| 2401.20.33.40 | Other | 10-digit statistical code | |
| 2401.20.35 | Other | 8-digit subheading | 350% |
| 2401.20.35.10 | Flue-cured | 10-digit statistical code | |
| 2401.20.35.20 | Burley | 10-digit statistical code | |
| 2401.20.35.30 | Maryland | 10-digit statistical code | |
| 2401.20.35.40 | Other | 10-digit statistical code | |
| 2401.20.57 | Other | 8-digit subheading | 39.7¢/kg |
| 2401.20.57.10 | Fire-cured Kentucky and Tennessee | 10-digit statistical code | |
| 2401.20.57.15 | Dark-air cured Kentucky and Tennessee | 10-digit statistical code | |
| 2401.20.57.20 | Virginia fire-cured | 10-digit statistical code | |
| 2401.20.57.25 | Virginia sun-cured | 10-digit statistical code | |
| 2401.20.57.30 | Blackfat | 10-digit statistical code | |
| 2401.20.57.40 | Other | 10-digit statistical code | |
| 2401.20.60 | From cigar leaf | 8-digit subheading | Free |
| 2401.20.60.20 | Connecticut shade | 10-digit statistical code | |
| 2401.20.60.40 | Other | 10-digit statistical code | |
| 2401.20.75.00 | Oriental or Turkish type | 10-digit statistical code | Free |
| 2401.20.83 | To be used in products other than cigarettes | 8-digit subheading | 37.5¢/kg |
| 2401.20.83.10 | Flue-cured | 10-digit statistical code | |
| 2401.20.83.20 | Burley | 10-digit statistical code | |
| 2401.20.83.30 | Maryland | 10-digit statistical code | |
| 2401.20.83.35 | Fire-cured Kentucky and Tennessee | 10-digit statistical code | |
| 2401.20.83.40 | Dark-air cured Kentucky and Tennessee | 10-digit statistical code | |
| 2401.20.83.50 | Virginia fire-cured | 10-digit statistical code | |
| 2401.20.83.55 | Virginia sun-cured | 10-digit statistical code | |
| 2401.20.83.60 | Blackfat | 10-digit statistical code | |
| 2401.20.83.90 | Other | 10-digit statistical code | |
| 2401.20.85 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 8-digit subheading | 37.5¢/kg |
| 2401.20.85.10 | Flue-cured | 10-digit statistical code | |
| 2401.20.85.20 | Burley | 10-digit statistical code | |
| 2401.20.85.30 | Maryland | 10-digit statistical code | |
| 2401.20.85.35 | Fire-cured Kentucky and Tennessee | 10-digit statistical code | |
| 2401.20.85.40 | Dark-air cured Kentucky and Tennessee | 10-digit statistical code | |
| 2401.20.85.50 | Virginia fire-cured | 10-digit statistical code | |
| 2401.20.85.55 | Virginia sun-cured | 10-digit statistical code | |
| 2401.20.85.60 | Blackfat | 10-digit statistical code | |
| 2401.20.85.90 | Other | 10-digit statistical code | |
| 2401.20.87 | Other | 8-digit subheading | 350% |
| 2401.20.87.10 | Flue-cured | 10-digit statistical code | |
| 2401.20.87.20 | Burley | 10-digit statistical code | |
| 2401.20.87.30 | Maryland | 10-digit statistical code | |
| 2401.20.87.35 | Fire-cured Kentucky and Tennessee | 10-digit statistical code | |
| 2401.20.87.40 | Dark-air cured Kentucky and Tennessee | 10-digit statistical code | |
| 2401.20.87.50 | Virginia fire-cured | 10-digit statistical code | |
| 2401.20.87.55 | Virginia sun-cured | 10-digit statistical code | |
| 2401.20.87.60 | Blackfat | 10-digit statistical code | |
| 2401.20.87.90 | Other | 10-digit statistical code | |
| 2401.30 | Tobacco refuse | 6-digit heading | |
| 2401.30.03.00 | Not cut, not ground and not pulverized | 10-digit statistical code | Free |
| 2401.30.06.00 | Cut, ground or pulverized | 10-digit statistical code | Free |
| 2401.30.09.00 | Other | 10-digit statistical code | Free |
| 2401.30.13.00 | Not cut, not ground and not pulverized | 10-digit statistical code | Free |
| 2401.30.16.00 | Cut, ground or pulverized | 10-digit statistical code | Free |
| 2401.30.19.00 | Other | 10-digit statistical code | Free |
| 2401.30.23 | Not cut, not ground and not pulverized | 8-digit subheading | Free |
| 2401.30.23.10 | Flue-cured | 10-digit statistical code | |
| 2401.30.23.20 | Burley | 10-digit statistical code | |
| 2401.30.23.35 | Fire-cured Kentucky and Tennessee | 10-digit statistical code | |
| 2401.30.23.40 | Dark air-cured Kentucky and Tennessee | 10-digit statistical code | |
| 2401.30.23.50 | Virginia fire-cured | 10-digit statistical code | |
| 2401.30.23.60 | Virginia sun-cured | 10-digit statistical code | |
| 2401.30.23.90 | Other | 10-digit statistical code | |
| 2401.30.25 | Cut, ground or pulverized | 8-digit subheading | 97¢/kg |
| 2401.30.25.10 | Flue-cured | 10-digit statistical code | |
| 2401.30.25.20 | Burley | 10-digit statistical code | |
| 2401.30.25.35 | Fire-cured Kentucky and Tennessee | 10-digit statistical code | |
| 2401.30.25.40 | Dark air-cured Kentucky and Tennessee | 10-digit statistical code | |
| 2401.30.25.50 | Virginia fire-cured | 10-digit statistical code | |
| 2401.30.25.60 | Virginia sun-cured | 10-digit statistical code | |
| 2401.30.25.90 | Other | 10-digit statistical code | |
| 2401.30.27 | Other | 8-digit subheading | 28.4¢/kg |
| 2401.30.27.10 | Flue-cured | 10-digit statistical code | |
| 2401.30.27.20 | Burley | 10-digit statistical code | |
| 2401.30.27.35 | Fire-cured Kentucky and Tennessee | 10-digit statistical code | |
| 2401.30.27.40 | Dark air-cured Kentucky and Tennessee | 10-digit statistical code | |
| 2401.30.27.50 | Virginia fire-cured | 10-digit statistical code | |
| 2401.30.27.60 | Virginia sun-cured | 10-digit statistical code | |
| 2401.30.27.90 | Other | 10-digit statistical code | |
| 2401.30.33 | Not cut, not ground and not pulverized | 8-digit subheading | Free |
| 2401.30.33.10 | Flue-cured | 10-digit statistical code | |
| 2401.30.33.20 | Burley | 10-digit statistical code | |
| 2401.30.33.35 | Fire-cured Kentucky and Tennessee | 10-digit statistical code | |
| 2401.30.33.40 | Dark air-cured Kentucky and Tennessee | 10-digit statistical code | |
| 2401.30.33.50 | Virginia fire-cured | 10-digit statistical code | |
| 2401.30.33.60 | Virginia sun-cured | 10-digit statistical code | |
| 2401.30.33.90 | Other | 10-digit statistical code | |
| 2401.30.35 | Cut, ground or pulverized | 8-digit subheading | 97¢/kg |
| 2401.30.35.10 | Flue-cured | 10-digit statistical code | |
| 2401.30.35.20 | Burley | 10-digit statistical code | |
| 2401.30.35.35 | Fire-cured Kentucky and Tennessee | 10-digit statistical code | |
| 2401.30.35.40 | Dark air-cured Kentucky and Tennessee | 10-digit statistical code | |
| 2401.30.35.50 | Virginia fire-cured | 10-digit statistical code | |
| 2401.30.35.60 | Virginia sun-cured | 10-digit statistical code | |
| 2401.30.35.90 | Other | 10-digit statistical code | |
| 2401.30.37 | Other | 8-digit subheading | 28.4¢/kg |
| 2401.30.37.10 | Flue-cured | 10-digit statistical code | |
| 2401.30.37.20 | Burley | 10-digit statistical code | |
| 2401.30.37.35 | Fire-cured Kentucky and Tennessee | 10-digit statistical code | |
| 2401.30.37.40 | Dark air-cured Kentucky and Tennessee | 10-digit statistical code | |
| 2401.30.37.50 | Virginia fire-cured | 10-digit statistical code | |
| 2401.30.37.60 | Virginia sun-cured | 10-digit statistical code | |
| 2401.30.37.90 | Other | 10-digit statistical code | |
| 2401.30.70 | Other | 8-digit subheading | 350% |
| 2401.30.70.10 | Flue-cured | 10-digit statistical code | |
| 2401.30.70.20 | Burley | 10-digit statistical code | |
| 2401.30.70.35 | Fire-cured Kentucky and Tennessee | 10-digit statistical code | |
| 2401.30.70.40 | Dark air-cured Kentucky and Tennessee | 10-digit statistical code | |
| 2401.30.70.50 | Virginia fire-cured | 10-digit statistical code | |
| 2401.30.70.60 | Virginia sun-cured | 10-digit statistical code | |
| 2401.30.70.90 | Other | 10-digit statistical code |
| HTS code | Description | Level | General duty rate |
|---|---|---|---|
| 2402.10 | Cigars, cheroots and cigarillos, containing tobacco | 6-digit heading | |
| 2402.10.30 | Each valued less than 15¢ | 8-digit subheading | $1.89/kg + 4.7% |
| 2402.10.30.30 | Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000) | 10-digit statistical code | |
| 2402.10.30.70 | Other | 10-digit statistical code | |
| 2402.10.60.00 | Each valued 15¢ or over but less than 23¢ | 10-digit statistical code | 57¢/kg + 1.4% |
| 2402.10.80 | Each valued 23¢ or over | 8-digit subheading | 57¢/kg + 1.4% |
| 2402.10.80.30 | Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000) | 10-digit statistical code | |
| 2402.10.80.50 | Other, each valued 23¢ or more but not more than 76¢ | 10-digit statistical code | |
| 2402.10.80.80 | Other | 10-digit statistical code | |
| 2402.20 | Cigarettes containing tobacco | 6-digit heading | |
| 2402.20.10.00 | Containing clove | 10-digit statistical code | 41.7¢/kg + 0.9% |
| 2402.20.80.00 | Paper-wrapped | 10-digit statistical code | $1.05/kg + 2.3% |
| 2402.20.90.00 | Other | 10-digit statistical code | $1.50/kg + 3.2% |
| 2402.90.00.00 | Other | 10-digit statistical code | $1.05/kg + 2.3% |
| HTS code | Description | Level | General duty rate |
|---|---|---|---|
| 2403.11.00.00 | Water pipe tobacco, specified in subheading note 1 to this chapter | 10-digit statistical code | 32.8¢/kg |
| 2403.19 | Other | 6-digit heading | |
| 2403.19.20 | Prepared for marketing to the ultimate consumer in the identical form and package in which imported | 8-digit subheading | 32.8¢/kg |
| 2403.19.20.20 | Pipe tobacco | 10-digit statistical code | |
| 2403.19.20.50 | Roll-your-own tobacco for making cigarettes | 10-digit statistical code | |
| 2403.19.20.80 | Other | 10-digit statistical code | |
| 2403.19.30 | To be used in products other than cigarettes | 8-digit subheading | 32.8¢/kg |
| 2403.19.30.50 | Flue-cured | 10-digit statistical code | |
| 2403.19.30.60 | Burley | 10-digit statistical code | |
| 2403.19.30.80 | Maryland | 10-digit statistical code | |
| 2403.19.30.90 | Other | 10-digit statistical code | |
| 2403.19.60 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 8-digit subheading | 32.8¢/kg |
| 2403.19.60.50 | Flue-cured | 10-digit statistical code | |
| 2403.19.60.60 | Burley | 10-digit statistical code | |
| 2403.19.60.80 | Maryland | 10-digit statistical code | |
| 2403.19.60.90 | Other | 10-digit statistical code | |
| 2403.19.90 | Other | 8-digit subheading | 350% |
| 2403.19.90.50 | Flue-cured | 10-digit statistical code | |
| 2403.19.90.60 | Burley | 10-digit statistical code | |
| 2403.19.90.80 | Maryland | 10-digit statistical code | |
| 2403.19.90.90 | Other | 10-digit statistical code | |
| 2403.91 | "Homogenized" or "reconstituted" tobacco | 6-digit heading | |
| 2403.91.20.00 | Suitable for use as wrapper tobacco | 10-digit statistical code | 62¢/kg |
| 2403.91.43 | To be used in products other than cigarettes | 8-digit subheading | 19.9¢/kg |
| 2403.91.43.50 | Flue-cured | 10-digit statistical code | |
| 2403.91.43.60 | Burley | 10-digit statistical code | |
| 2403.91.43.80 | Maryland | 10-digit statistical code | |
| 2403.91.43.90 | Other | 10-digit statistical code | |
| 2403.91.45 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 8-digit subheading | 19.9¢/kg |
| 2403.91.45.50 | Flue-cured | 10-digit statistical code | |
| 2403.91.45.60 | Burley | 10-digit statistical code | |
| 2403.91.45.80 | Maryland | 10-digit statistical code | |
| 2403.91.45.90 | Other | 10-digit statistical code | |
| 2403.91.47 | Other | 8-digit subheading | 350% |
| 2403.91.47.50 | Flue-cured | 10-digit statistical code | |
| 2403.91.47.60 | Burley | 10-digit statistical code | |
| 2403.91.47.80 | Maryland | 10-digit statistical code | |
| 2403.91.47.90 | Other | 10-digit statistical code | |
| 2403.99 | Other | 6-digit heading | |
| 2403.99.21 | Prepared for marketing to the ultimate consumer in the identical form and package in which imported | 8-digit subheading | 24.7¢/kg |
| 2403.99.21.30 | Chewing tobacco | 10-digit statistical code | |
| 2403.99.21.40 | Snuff and snuff flours of a kind described in statistical note 1 to this chapter | 10-digit statistical code | |
| 2403.99.21.90 | Other | 10-digit statistical code | |
| 2403.99.31 | To be used in products other than cigarettes | 8-digit subheading | 24.7¢/kg |
| 2403.99.31.50 | Flue-cured | 10-digit statistical code | |
| 2403.99.31.60 | Burley | 10-digit statistical code | |
| 2403.99.31.65 | Partially manufactured, blended or mixed tobacco | 10-digit statistical code | |
| 2403.99.31.70 | Other | 10-digit statistical code | |
| 2403.99.60 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 8-digit subheading | 24.7¢/kg |
| 2403.99.60.50 | Flue-cured | 10-digit statistical code | |
| 2403.99.60.60 | Burley | 10-digit statistical code | |
| 2403.99.60.65 | Partially manufactured, blended or mixed tobacco | 10-digit statistical code | |
| 2403.99.60.70 | Other | 10-digit statistical code | |
| 2403.99.90 | Other | 8-digit subheading | 350% |
| 2403.99.90.50 | Flue-cured | 10-digit statistical code | |
| 2403.99.90.60 | Burley | 10-digit statistical code | |
| 2403.99.90.65 | Partially manufactured, blended or mixed tobacco | 10-digit statistical code | |
| 2403.99.90.70 | Other | 10-digit statistical code |
| HTS code | Description | Level | General duty rate |
|---|---|---|---|
| 2404.11.00.00 | Containing tobacco or reconstituted tobacco | 10-digit statistical code | 24.7¢/kg |
| 2404.12 | Other, containing nicotine | 6-digit heading | |
| 2404.12.05 | Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances | 8-digit subheading | 6.5% |
| 2404.12.05.10 | Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices containing nicotine | 10-digit statistical code | |
| 2404.12.05.90 | Other | 10-digit statistical code | |
| 2404.12.10 | Other | 8-digit subheading | 5% |
| 2404.12.10.10 | Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices containing nicotine | 10-digit statistical code | |
| 2404.12.10.90 | Other | 10-digit statistical code | |
| 2404.12.90.00 | Other | 10-digit statistical code | 6.5% |
| 2404.19 | Other | 6-digit heading | |
| 2404.19.05 | Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances | 8-digit subheading | 6.5% |
| 2404.19.05.10 | Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices without nicotine | 10-digit statistical code | |
| 2404.19.05.90 | Other | 10-digit statistical code | |
| 2404.19.10 | Other | 8-digit subheading | 5% |
| 2404.19.10.10 | Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices without nicotine | 10-digit statistical code | |
| 2404.19.10.90 | Other | 10-digit statistical code | |
| 2404.19.90.00 | Other | 10-digit statistical code | 24.7¢/kg |
| 2404.91.00.00 | For oral application | 10-digit statistical code | 6.4% |
| 2404.92.00.00 | For transdermal application | 10-digit statistical code | 5% |
| 2404.99.00.00 | Other | 10-digit statistical code | 5% |
Not sure which line applies?
Classification follows the General Rules of Interpretation: the most specific description wins, and you must use a 10-digit statistical code on the entry. When two lines look equally plausible, a CBP binding ruling is the only way to be certain.
Source: USITC Harmonized Tariff Schedule, 2026 Basic Edition, Revision 16. Rate text is reproduced verbatim from the official export; category paths and duty estimates are derived.
Data loaded August 18, 2026.Check this chapter on hts.usitc.govReport an errorHow this data is built