HTS Chapter 24 · Section IV
Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body
Chapter 24 averages a 59.8% general (MFN) duty across its 67 rated tariff lines, with the steepest line reaching 350%.
- 59.8%
- avg MFN duty
- 350%
- highest line
- 67
- rated tariff lines
- 30%
- enter duty-free
Tariff lines in Chapter 24 by duty-rate band
How the 67 rated lines in this chapter distribute across general (MFN) rate ranges
About HTS Chapter 24
HTS Chapter 24 - Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body - organizes 296 tariff classifications in the US Harmonized Tariff Schedule. Of these, 67 carry explicit duty rates at the tariff-line level, meaning importers can look up a specific Column 1 General (MFN) rate for every qualifying shipment. Chapter 24 sits within Section IV (Prepared Foodstuffs; Beverages, Spirits; Tobacco), which groups commercially related product categories together.
The average general duty rate across all tariff lines in this chapter is 59.8%, with the highest individual rate reaching 350%. Rates this high indicate a sensitive sector where US policy protects domestic producers, importers should expect meaningful duty costs and consider whether FTA-origin sourcing can reduce the landed price. Below, each line links to its individual detail page showing General, Special (FTA), and Column 2 rates.
Use this chapter page as the entry point for classifying any product that falls under tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. The tree below preserves the HTS indentation hierarchy (heading → subheading → tariff line), so you can narrow from broad category to specific 8-10 digit code. All data comes from the US International Trade Commission (USITC) HTS 2026 Basic Edition, the official schedule of import duties used by US Customs and Border Protection.
Chapter 24 At a Glance
| Metric | Value | Notes |
|---|---|---|
| Total tariff classifications | 296 | All headings, subheadings, and tariff lines. |
| Lines with explicit rates | 67 | Tariff lines carrying a Column 1 General duty. |
| Average general rate | 59.8% | Mean MFN rate across rated lines. |
| Highest line rate | 350% | Peak Column 1 General rate within the chapter. |
Source: USITC Harmonized Tariff Schedule 2026 Basic Edition. Computed at last data refresh, see methodology.
Tariff Lines
2401 Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse:
2401.10 Tobacco, not stemmed/stripped:
Containing over 35 percent wrapper tobacco:
2401.10.21 Wrapper tobacco
Free
2401.10.21.20 Connecticut shade
kg 2401.10.21.40 Other
kg 2401.10.29 Other
Free
2401.10.29.20 Connecticut shade
kg 2401.10.29.40 Other
kg Not containing wrapper tobacco, or not containing over 35 percent wrapper tobacco:
Oriental or Turkish type:
2401.10.44.00 Cigarette leaf
kg Free
2401.10.48.00 Other
kg Free
2401.10.53 Cigar binder and filler
Free
2401.10.53.40 Binder
kg 2401.10.53.50 Filler
kg Other:
Flue-cured, burley and other light air-cured leaf:
2401.10.61 To be used in products other than cigarettes
23.9¢/kg
2401.10.61.30 Flue-cured
kg 2401.10.61.60 Burley
kg 2401.10.61.80 Maryland
kg 2401.10.61.90 Other
kg Other:
2401.10.63 Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions
23.9¢/kg
2401.10.63.30 Flue-cured
kg 2401.10.63.60 Burley
kg 2401.10.63.80 Maryland
kg 2401.10.63.90 Other
kg 2401.10.65 Other
350%
2401.10.65.30 Flue-cured
kg 2401.10.65.60 Burley
kg 2401.10.65.80 Maryland
kg 2401.10.65.90 Other
kg 2401.10.95 Other
32.7¢/kg
2401.10.95.10 Fire-cured Kentucky and Tennessee
kg 2401.10.95.15 Dark-air cured Kentucky and Tennessee
kg 2401.10.95.20 Virginia fire-cured
kg 2401.10.95.25 Virginia sun-cured
kg 2401.10.95.30 Blackfat
kg 2401.10.95.60 Other
kg 2401.20 Tobacco, partly or wholly stemmed/stripped:
Not threshed or similarly processed:
2401.20.05.00 Leaf tobacco, the product of two or more countries or dependencies, when mixed or packed together
kg $5.48/kg
Other:
Containing over 35 percent wrapper tobacco:
2401.20.14 Wrapper tobacco
Free
2401.20.14.20 Connecticut shade
kg 2401.20.14.40 Other
kg 2401.20.18.00 Other
kg Free
Not containing wrapper tobacco, or not containing over 35 percent wrapper tobacco:
Oriental or Turkish type:
2401.20.23.00 Cigarette leaf
kg Free
2401.20.26.00 Other
kg Free
2401.20.29 Cigar binder and filler
Free
2401.20.29.70 Binder
kg 2401.20.29.90 Filler
kg Other:
Flue-cured, burley and other light air-cured leaf:
2401.20.31 To be used in products other than cigarettes
40.9¢/kg
2401.20.31.10 Flue-cured
kg 2401.20.31.20 Burley
kg 2401.20.31.30 Maryland
kg 2401.20.31.40 Other
kg Other:
2401.20.33 Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions
40.9¢/kg
2401.20.33.10 Flue-cured
kg 2401.20.33.20 Burley
kg 2401.20.33.30 Maryland
kg 2401.20.33.40 Other
kg 2401.20.35 Other
350%
2401.20.35.10 Flue-cured
kg 2401.20.35.20 Burley
kg 2401.20.35.30 Maryland
kg 2401.20.35.40 Other
kg 2401.20.57 Other
39.7¢/kg
2401.20.57.10 Fire-cured Kentucky and Tennessee
kg 2401.20.57.15 Dark-air cured Kentucky and Tennessee
kg 2401.20.57.20 Virginia fire-cured
kg 2401.20.57.25 Virginia sun-cured
kg 2401.20.57.30 Blackfat
kg 2401.20.57.40 Other
kg Threshed or similarly processed:
2401.20.60 From cigar leaf
Free
2401.20.60.20 Connecticut shade
kg 2401.20.60.40 Other
kg Other:
2401.20.75.00 Oriental or Turkish type
kg Free
Other:
2401.20.83 To be used in products other than cigarettes
37.5¢/kg
2401.20.83.10 Flue-cured
kg 2401.20.83.20 Burley
kg 2401.20.83.30 Maryland
kg 2401.20.83.35 Fire-cured Kentucky and Tennessee
kg 2401.20.83.40 Dark-air cured Kentucky and Tennessee
kg 2401.20.83.50 Virginia fire-cured
kg 2401.20.83.55 Virginia sun-cured
kg 2401.20.83.60 Blackfat
kg 2401.20.83.90 Other
kg Other:
2401.20.85 Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions
37.5¢/kg
2401.20.85.10 Flue-cured
kg 2401.20.85.20 Burley
kg 2401.20.85.30 Maryland
kg 2401.20.85.35 Fire-cured Kentucky and Tennessee
kg 2401.20.85.40 Dark-air cured Kentucky and Tennessee
kg 2401.20.85.50 Virginia fire-cured
kg 2401.20.85.55 Virginia sun-cured
kg 2401.20.85.60 Blackfat
kg 2401.20.85.90 Other
kg 2401.20.87 Other
350%
2401.20.87.10 Flue-cured
kg 2401.20.87.20 Burley
kg 2401.20.87.30 Maryland
kg 2401.20.87.35 Fire-cured Kentucky and Tennessee
kg 2401.20.87.40 Dark-air cured Kentucky and Tennessee
kg 2401.20.87.50 Virginia fire-cured
kg 2401.20.87.55 Virginia sun-cured
kg 2401.20.87.60 Blackfat
kg 2401.20.87.90 Other
kg 2401.30 Tobacco refuse:
From cigar leaf:
Tobacco stems:
2401.30.03.00 Not cut, not ground and not pulverized
kg Free
2401.30.06.00 Cut, ground or pulverized
kg Free
2401.30.09.00 Other
kg Free
From Oriental or Turkish type tobacco:
Tobacco stems
2401.30.13.00 Not cut, not ground and not pulverized
kg Free
2401.30.16.00 Cut, ground or pulverized
kg Free
2401.30.19.00 Other
kg Free
Other:
To be used in products other than cigarettes:
Tobacco stems:
2401.30.23 Not cut, not ground and not pulverized
Free
2401.30.23.10 Flue-cured
kg 2401.30.23.20 Burley
kg 2401.30.23.35 Fire-cured Kentucky and Tennessee
kg 2401.30.23.40 Dark air-cured Kentucky and Tennessee
kg 2401.30.23.50 Virginia fire-cured
kg 2401.30.23.60 Virginia sun-cured
kg 2401.30.23.90 Other
kg 2401.30.25 Cut, ground or pulverized
97¢/kg
2401.30.25.10 Flue-cured
kg 2401.30.25.20 Burley
kg 2401.30.25.35 Fire-cured Kentucky and Tennessee
kg 2401.30.25.40 Dark air-cured Kentucky and Tennessee
kg 2401.30.25.50 Virginia fire-cured
kg 2401.30.25.60 Virginia sun-cured
kg 2401.30.25.90 Other
kg 2401.30.27 Other
28.4¢/kg
2401.30.27.10 Flue-cured
kg 2401.30.27.20 Burley
kg 2401.30.27.35 Fire-cured Kentucky and Tennessee
kg 2401.30.27.40 Dark air-cured Kentucky and Tennessee
kg 2401.30.27.50 Virginia fire-cured
kg 2401.30.27.60 Virginia sun-cured
kg 2401.30.27.90 Other
kg Other:
Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions:
Tobacco stems:
2401.30.33 Not cut, not ground and not pulverized
Free
2401.30.33.10 Flue-cured
kg 2401.30.33.20 Burley
kg 2401.30.33.35 Fire-cured Kentucky and Tennessee
kg 2401.30.33.40 Dark air-cured Kentucky and Tennessee
kg 2401.30.33.50 Virginia fire-cured
kg 2401.30.33.60 Virginia sun-cured
kg 2401.30.33.90 Other
kg 2401.30.35 Cut, ground or pulverized
97¢/kg
2401.30.35.10 Flue-cured
kg 2401.30.35.20 Burley
kg 2401.30.35.35 Fire-cured Kentucky and Tennessee
kg 2401.30.35.40 Dark air-cured Kentucky and Tennessee
kg 2401.30.35.50 Virginia fire-cured
kg 2401.30.35.60 Virginia sun-cured
kg 2401.30.35.90 Other
kg 2401.30.37 Other
28.4¢/kg
2401.30.37.10 Flue-cured
kg 2401.30.37.20 Burley
kg 2401.30.37.35 Fire-cured Kentucky and Tennessee
kg 2401.30.37.40 Dark air-cured Kentucky and Tennessee
kg 2401.30.37.50 Virginia fire-cured
kg 2401.30.37.60 Virginia sun-cured
kg 2401.30.37.90 Other
kg 2401.30.70 Other
350%
2401.30.70.10 Flue-cured
kg 2401.30.70.20 Burley
kg 2401.30.70.35 Fire-cured Kentucky and Tennessee
kg 2401.30.70.40 Dark air-cured Kentucky and Tennessee
kg 2401.30.70.50 Virginia fire-cured
kg 2401.30.70.60 Virginia sun-cured
kg 2401.30.70.90 Other
kg 2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes:
2402.10 Cigars, cheroots and cigarillos, containing tobacco:
2402.10.30 Each valued less than 15¢
$1.89/kg + 4.7%
2402.10.30.30 Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000)
thousands, kg 2402.10.30.70 Other
thousands, kg 2402.10.60.00 Each valued 15¢ or over but less than 23¢
thousands, kg 57¢/kg + 1.4%
2402.10.80 Each valued 23¢ or over
57¢/kg + 1.4%
2402.10.80.30 Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000)
thousands, kg 2402.10.80.50 Other, each valued 23¢ or more but not more than 76¢
thousands, kg 2402.10.80.80 Other
thousands, kg 2402.20 Cigarettes containing tobacco:
2402.20.10.00 Containing clove
thousands, kg 41.7¢/kg + 0.9%
Other:
2402.20.80.00 Paper-wrapped
thousands, kg $1.05/kg + 2.3%
2402.20.90.00 Other
thousands, kg $1.50/kg + 3.2%
2402.90.00.00 Other
thousands, kg $1.05/kg + 2.3%
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 chapter
kg 32.8¢/kg
2403.19 Other:
2403.19.20 Prepared for marketing to the ultimate consumer in the identical form and package in which imported
32.8¢/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
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
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%
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
Other:
2403.91.43 To be used in products other than cigarettes
19.9¢/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
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%
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
2403.99.21.30 Chewing tobacco
kg 2403.99.21.40 Snuff and snuff flours of a kind described in statistical note 1 to this chapter
kg 2403.99.21.90 Other
kg Other:
2403.99.31 To be used in products other than cigarettes
24.7¢/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
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%
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 2404 Products 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:
Products intended for inhalation without combustion:
2404.11.00.00 Containing tobacco or reconstituted tobacco
kg 24.7¢/kg
2404.12 Other, containing nicotine:
Mixtures for personal electric or electronic vaporizing devices:
2404.12.05.00 Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances
kg 6.5%
2404.12.10.00 Other
kg 5%
2404.12.90.00 Other
kg 6.5%
2404.19 Other:
Mixtures for personal electric or electronic vaporizing devices:
2404.19.05.00 Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances
kg 6.5%
2404.19.10.00 Other
kg 5%
2404.19.90.00 Other
kg 24.7¢/kg
Other:
2404.91.00.00 For oral application
kg 6.4%
2404.92.00.00 For transdermal application
kg 5%
2404.99.00.00 Other
kg 5%
See Actual Trade Volumes
HTS Chapter 24 products are actively traded globally. View real import/export volumes by country from FAO FAOSTAT:
Frequently Asked Questions
What does HTS Chapter 24 cover? ▼
HTS Chapter 24 covers Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. It contains 296 individual tariff classifications, of which 67 have specified duty rates. This chapter falls under Section IV (Prepared Foodstuffs; Beverages, Spirits; Tobacco).
What is the average tariff rate for Chapter 24? ▼
The average general (MFN) duty rate across all tariff lines in Chapter 24 is 59.8%. The highest individual rate in this chapter is 350%. Actual duty on a specific product depends on its precise HTS classification.
How do I find the correct HTS code for my product? ▼
Browse the tariff lines listed below organized by heading and subheading. Each item with an HTS number links to its full detail page showing general, special, and Column 2 duty rates. For complex classifications, consult a licensed customs broker or contact US Customs and Border Protection (CBP).
Are there any duty-free items in Chapter 24? ▼
Yes, many chapters contain items with a "Free" general rate, meaning no duty is assessed for imports from most-favored-nation countries. Look for items marked "Free" in the tariff lines table below. Additional preferential rates may also apply under free trade agreements.
Where does PlainTariff get its tariff data? ▼
All tariff data comes from the U.S. International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) 2026 Basic Edition, the official schedule of US import duties.
Learn More About Tariffs
Next steps
Find the exact rate for your product within Chapter 24.
- Click any tariff line above to see its General, Special, and Column 2 rates. Tariff lines above
- Estimate the landed duty cost on a shipment in this chapter. Tariff calculator
- Search the full schedule by product description. Search HTS
The chapter average is an orientation only, duty is set per tariff line, and Special preferential rates may apply to qualifying origins.
Related
Sources: U.S. International Trade Commission Harmonized Tariff Schedule (2026 Basic Edition) and FAO FAOSTAT Trade: Crops and Livestock. See our methodology for how figures are computed.
Every figure on PlainTariff is rendered directly from federal source data, no number is typed in by an editor. This page draws directly on federal source data, no figure is typed in by an editor. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data error.