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HTS 2402.10.60.00 · Chapter 24

Each valued 15¢ or over but less than 23¢

General (MFN) duty, special preferential rates, and where HTS 2402.10.60.00 sits in the US Harmonized Tariff Schedule.

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57¢/kg + 1.4%
General (MFN) rate
Free (A+,AU,…
Special / FTA rate
$9.92/kg + 25%
Column 2 (non-MFN)
Ch 24
Tobacco and manufactur…

The verdict

At 1.4%, HTS 2402.10.60.00's general duty rate is above the median US tariff rate, higher than 51% of the 13,544 ad-valorem (percentage-based) tariff lines in the schedule.

57¢/kg + 1.4%
General (MFN) rate
51st pctl
among ad-valorem lines
Ch 24
Tobacco and manufactur…

About HTS 2402.10.60.00

HTS code 2402.10.60.00 classifies imports of: Each valued 15¢ or over but less than 23¢. This line sits within 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), Section IV (Prepared Foodstuffs; Beverages, Spirits; Tobacco), and is catalogued as a tariff line in the USITC 2026 Basic Edition. Duty is calculated against units of quantity: thousands, kg. A footnote applies to this classification: Imports under this provision may be subject to Federal Excise Tax (26 U.S.C. 5701). See 9903.88.03.

The general (MFN / Column 1 General) rate for HTS 2402.10.60.00 is 57¢/kg + 1.4%, which applies to most trading partners of the United States. A special preferential rate of "Free (A+,AU,BH,CL,CO,D,E, IL,KR,MA, OM,P,PA,PE,S, SG)" may reduce or eliminate duty when goods qualify under a free trade agreement such as USMCA, CAFTA-DR, or one of the bilateral FTAs. The Column 2 rate of $9.92/kg + 25% applies to imports from non-MFN countries such as Cuba and North Korea, a much higher historical "full" tariff.

Footnotes: Imports under this provision may be subject to Federal Excise Tax (26 U.S.C. 5701). See 9903.88.03. Beyond the published rate, importers should check for Section 201 safeguards, Section 301 China tariffs, and any active AD/CVD orders that can materially change the real landed cost. Always verify the classification with a licensed customs broker before committing to a supply contract, this page is a research tool, not a customs ruling.

Duty Rate Summary, HTS 2402.10.60.00

Duty rate columns for HTS 2402.10.60.00 from USITC Harmonized Tariff Schedule 2026 Basic Edition.
Rate Column Value Applies To
General (Column 1) 57¢/kg + 1.4% Most-favored-nation (MFN) trading partners, the default rate for most US imports.
Special Free (A+,AU,BH,CL,CO,D,E, IL,KR,MA, OM,P,PA,PE,S, SG) Preferential rates under FTAs (USMCA, CAFTA-DR, GSP, etc.) when origin qualifies.
Column 2 $9.92/kg + 25% Statutory non-MFN rate for goods from countries without normal trade relations (Cuba, North Korea).

Source: USITC Harmonized Tariff Schedule 2026 Basic Edition. See methodology for refresh cadence.

Details

Units of Quantity
thousands, kg
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
Section
IV: Prepared Foodstuffs; Beverages, Spirits; Tobacco
Classification
Tariff Line
Footnotes
Imports under this provision may be subject to Federal Excise Tax (26 U.S.C. 5701). See 9903.88.03.

Frequently Asked Questions

What is the tariff rate for HTS 2402.10.60.00?
The general (MFN) duty rate for HTS 2402.10.60.00 (Each valued 15¢ or over but less than 23¢) is 57¢/kg + 1.4%. A special preferential rate of Free (A+,AU,BH,CL,CO,D,E, IL,KR,MA, OM,P,PA,PE,S, SG) may apply under free trade agreements. The Column 2 rate for non-MFN countries is $9.92/kg + 25%.
What products does HTS 2402.10.60.00 cover?
HTS 2402.10.60.00 covers: Each valued 15¢ or over but less than 23¢. This classification falls under 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), Section IV (Prepared Foodstuffs; Beverages, Spirits; Tobacco).
Are there any additional duties beyond the general rate for HTS 2402.10.60.00?
Beyond the general (MFN) rate, imports under HTS 2402.10.60.00 may be subject to anti-dumping duties (AD), countervailing duties (CVD), Section 201 safeguard tariffs, or Section 301 tariffs depending on the country of origin and current trade policy.

Understanding This Tariff

HTS 2402.10.60.00 classifies under 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), Section IV (Prepared Foodstuffs; Beverages, Spirits; Tobacco). The general duty rate of 57¢/kg + 1.4% applies to imports from most-favored-nation (MFN) countries, which includes the majority of US trading partners. Preferential rates under free trade agreements (such as USMCA, CAFTA-DR, or bilateral FTAs) may reduce or eliminate duty for qualifying imports from partner countries.

Importers should verify the correct HTS classification with a licensed customs broker or US Customs and Border Protection (CBP) before importing. Misclassification can result in penalties, delays, and additional duties.

Data Sources

Tariff data from the U.S. International Trade Commission (USITC) Harmonized Tariff Schedule 2026 Basic Edition.

Duty rates are subject to change. Importers should verify current rates with U.S. Customs and Border Protection (CBP) before making import decisions. Additional duties, anti-dumping duties, or countervailing duties may apply.

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.