2403.99.60
8-digit subheadingDescribed in additional U.S. note 5 to this chapter and entered pursuant to its provisions
This is a 8-digit subheading — a category, not a filing code. Pick the more specific code beneath it that best matches your goods; only a 10-digit statistical code can be used on a customs entry.
Duty rates
Specific rate charged per unit of quantity (weight, volume or piece count), not per dollar of value. Enter quantity-based duty manually.
| Rate | Value and what it means |
|---|---|
| General rate (Column 1) | 24.7¢/kgColumn 1 general Applies to most trading partners — the standard "normal trade relations" rate. |
| Special rate (Column 1) | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG)Trade programs The country letters in parentheses are free trade agreement and preference programs. If your goods qualify under one of them, that rate replaces the general rate.
|
| Column 2 rate | $1.21/kgNon-NTR Reserved for the small group of countries that do not have normal trade relations with the US (currently Cuba, North Korea, Russia and Belarus). Almost no importer uses this column — if you are shipping from anywhere else, ignore it. |
| Unit of quantity | — How CBP expects the quantity to be reported on the entry summary. |
Where this sits in the schedule
The tariff schedule is read top-down: each line inherits the wording of the categories above it.
Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: > Other: > Other: > Other: > Other:
Codes within Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions
4 more specific lines fall under 2403.99.60.
- 2403.99.60.50Flue-cured10-digit statistical codeOther manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: > Other: > Other: > Other: > Other: > Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions
- 2403.99.60.60Burley10-digit statistical codeOther manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: > Other: > Other: > Other: > Other: > Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions
- 2403.99.60.65Partially manufactured, blended or mixed tobacco10-digit statistical codeOther manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: > Other: > Other: > Other: > Other: > Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions > Other:
- 2403.99.60.70Other10-digit statistical codeOther manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: > Other: > Other: > Other: > Other: > Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions > Other:
Chapter 24: Tobacco and Manufactured Tobacco Substitutes; Nicotine Products
Browse every code in this chapter to compare neighbouring classifications.
View Chapter 24Source: 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 error with this codeHow this data is built