HTS heading 2401 · Chapter 24
HTS 2401: Unmanufactured tobacco
HTS heading 2401 covers unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse. It has 37 tariff lines with a duty rate; the general (MFN) rates are Free (20 lines), 350% (4 lines), 23.9¢/kg (2 lines) and others.
Imports may also owe Chapter 99 tariffs (Section 232, 301 or 201) depending on origin and date, plus the Merchandise Processing Fee and, by sea, the Harbor Maintenance Fee.
Rates from the 2026 HTS Revision 22, effective October 30, 2026. Source: U.S. International Trade Commission.
Tariff lines and duty rates
| HTS code | Description | General | Special | Column 2 | Estimate |
|---|---|---|---|---|---|
| 2401.10 | Tobacco, not stemmed/stripped: | ||||
| Containing over 35 percent wrapper tobacco: | |||||
| 2401.10.21 | Wrapper tobacco | Free | $5.02/kg | ||
| 2401.10.21.20 | Connecticut shade[kg] | Estimate → | |||
| 2401.10.21.40 | Other[kg] | Estimate → | |||
| 2401.10.29 | Other | Free | $5.02/kg | ||
| 2401.10.29.20 | Connecticut shade[kg] | Estimate → | |||
| 2401.10.29.40 | Other[kg] | Estimate → | |||
| Not containing wrapper tobacco, or not containing over 35 percent wrapper tobacco: | |||||
| Oriental or Turkish type: | |||||
| 2401.10.44.00 | Cigarette leaf[kg] | Free | 77.2¢/kg | Estimate → | |
| 2401.10.48.00 | Other[kg] | Free | 85¢/kg | Estimate → | |
| 2401.10.53 | Cigar binder and filler | Free | 85¢/kg | ||
| 2401.10.53.40 | Binder[kg] | Estimate → | |||
| 2401.10.53.50 | Filler[kg] | Estimate → | |||
| Other: | |||||
| Flue-cured, burley and other light air-cured leaf: | |||||
| 2401.10.61 | To be used in products other than cigarettes | 23.9¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | 77.2¢/kg | |
| 2401.10.61.30 | Flue-cured[kg] | Estimate → | |||
| 2401.10.61.60 | Burley[kg] | Estimate → | |||
| 2401.10.61.80 | Maryland[kg] | Estimate → | |||
| 2401.10.61.90 | Other[kg] | Estimate → | |||
| Other: | |||||
| 2401.10.63 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 23.9¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | 77.2¢/kg | |
| 2401.10.63.30 | Flue-cured[kg] | Estimate → | |||
| 2401.10.63.60 | Burley[kg] | Estimate → | |||
| 2401.10.63.80 | Maryland[kg] | Estimate → | |||
| 2401.10.63.90 | Other[kg] | Estimate → | |||
| 2401.10.65 | Other | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | 350% | |
| 2401.10.65.30 | Flue-cured[kg] | Estimate → | |||
| 2401.10.65.60 | Burley[kg] | Estimate → | |||
| 2401.10.65.80 | Maryland[kg] | Estimate → | |||
| 2401.10.65.90 | Other[kg] | Estimate → | |||
| 2401.10.95 | Other | 32.7¢/kg | Free (A,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | 85¢/kg | |
| 2401.10.95.10 | Fire-cured Kentucky and Tennessee[kg] | Estimate → | |||
| 2401.10.95.15 | Dark-air cured Kentucky and Tennessee[kg] | Estimate → | |||
| 2401.10.95.20 | Virginia fire-cured[kg] | Estimate → | |||
| 2401.10.95.25 | Virginia sun-cured[kg] | Estimate → | |||
| 2401.10.95.30 | Blackfat[kg] | Estimate → | |||
| 2401.10.95.60 | Other[kg] | Estimate → | |||
| 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 | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | $6.45/kg | Estimate → |
| Other: | |||||
| Containing over 35 percent wrapper tobacco: | |||||
| 2401.20.14 | Wrapper tobacco | Free | $6.45/kg | ||
| 2401.20.14.20 | Connecticut shade[kg] | Estimate → | |||
| 2401.20.14.40 | Other[kg] | Estimate → | |||
| 2401.20.18.00 | Other[kg] | Free | $6.45/kg | Estimate → | |
| Not containing wrapper tobacco, or not containing over 35 percent wrapper tobacco: | |||||
| Oriental or Turkish type: | |||||
| 2401.20.23.00 | Cigarette leaf[kg] | Free | $1.21/kg | Estimate → | |
| 2401.20.26.00 | Other[kg] | Free | $1.15/kg | Estimate → | |
| 2401.20.29 | Cigar binder and filler | Free | $1.15/kg | ||
| 2401.20.29.70 | Binder[kg] | Estimate → | |||
| 2401.20.29.90 | Filler[kg] | Estimate → | |||
| Other: | |||||
| Flue-cured, burley and other light air-cured leaf: | |||||
| 2401.20.31 | To be used in products other than cigarettes | 40.9¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | $1.21/kg | |
| 2401.20.31.10 | Flue-cured[kg] | Estimate → | |||
| 2401.20.31.20 | Burley[kg] | Estimate → | |||
| 2401.20.31.30 | Maryland[kg] | Estimate → | |||
| 2401.20.31.40 | Other[kg] | Estimate → | |||
| Other: | |||||
| 2401.20.33 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 40.9¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | $1.21/kg | |
| 2401.20.33.10 | Flue-cured[kg] | Estimate → | |||
| 2401.20.33.20 | Burley[kg] | Estimate → | |||
| 2401.20.33.30 | Maryland[kg] | Estimate → | |||
| 2401.20.33.40 | Other[kg] | Estimate → | |||
| 2401.20.35 | Other | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | 350% | |
| 2401.20.35.10 | Flue-cured[kg] | Estimate → | |||
| 2401.20.35.20 | Burley[kg] | Estimate → | |||
| 2401.20.35.30 | Maryland[kg] | Estimate → | |||
| 2401.20.35.40 | Other[kg] | Estimate → | |||
| 2401.20.57 | Other | 39.7¢/kg | Free (A*,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | $1.15/kg | |
| 2401.20.57.10 | Fire-cured Kentucky and Tennessee[kg] | Estimate → | |||
| 2401.20.57.15 | Dark-air cured Kentucky and Tennessee[kg] | Estimate → | |||
| 2401.20.57.20 | Virginia fire-cured[kg] | Estimate → | |||
| 2401.20.57.25 | Virginia sun-cured[kg] | Estimate → | |||
| 2401.20.57.30 | Blackfat[kg] | Estimate → | |||
| 2401.20.57.40 | Other[kg] | Estimate → | |||
| Threshed or similarly processed: | |||||
| 2401.20.60 | From cigar leaf | Free | 77.2¢/kg | ||
| 2401.20.60.20 | Connecticut shade[kg] | Estimate → | |||
| 2401.20.60.40 | Other[kg] | Estimate → | |||
| Other: | |||||
| 2401.20.75.00 | Oriental or Turkish type[kg] | Free | $1.10/kg | Estimate → | |
| Other: | |||||
| 2401.20.83 | To be used in products other than cigarettes | 37.5¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | $1.10/kg | |
| 2401.20.83.10 | Flue-cured[kg] | Estimate → | |||
| 2401.20.83.20 | Burley[kg] | Estimate → | |||
| 2401.20.83.30 | Maryland[kg] | Estimate → | |||
| 2401.20.83.35 | Fire-cured Kentucky and Tennessee[kg] | Estimate → | |||
| 2401.20.83.40 | Dark-air cured Kentucky and Tennessee[kg] | Estimate → | |||
| 2401.20.83.50 | Virginia fire-cured[kg] | Estimate → | |||
| 2401.20.83.55 | Virginia sun-cured[kg] | Estimate → | |||
| 2401.20.83.60 | Blackfat[kg] | Estimate → | |||
| 2401.20.83.90 | Other[kg] | Estimate → | |||
| Other: | |||||
| 2401.20.85 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 37.5¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | $1.10/kg | |
| 2401.20.85.10 | Flue-cured[kg] | Estimate → | |||
| 2401.20.85.20 | Burley[kg] | Estimate → | |||
| 2401.20.85.30 | Maryland[kg] | Estimate → | |||
| 2401.20.85.35 | Fire-cured Kentucky and Tennessee[kg] | Estimate → | |||
| 2401.20.85.40 | Dark-air cured Kentucky and Tennessee[kg] | Estimate → | |||
| 2401.20.85.50 | Virginia fire-cured[kg] | Estimate → | |||
| 2401.20.85.55 | Virginia sun-cured[kg] | Estimate → | |||
| 2401.20.85.60 | Blackfat[kg] | Estimate → | |||
| 2401.20.85.90 | Other[kg] | Estimate → | |||
| 2401.20.87 | Other | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | 350% | |
| 2401.20.87.10 | Flue-cured[kg] | Estimate → | |||
| 2401.20.87.20 | Burley[kg] | Estimate → | |||
| 2401.20.87.30 | Maryland[kg] | Estimate → | |||
| 2401.20.87.35 | Fire-cured Kentucky and Tennessee[kg] | Estimate → | |||
| 2401.20.87.40 | Dark-air cured Kentucky and Tennessee[kg] | Estimate → | |||
| 2401.20.87.50 | Virginia fire-cured[kg] | Estimate → | |||
| 2401.20.87.55 | Virginia sun-cured[kg] | Estimate → | |||
| 2401.20.87.60 | Blackfat[kg] | Estimate → | |||
| 2401.20.87.90 | Other[kg] | Estimate → | |||
| 2401.30 | Tobacco refuse: | ||||
| From cigar leaf: | |||||
| Tobacco stems: | |||||
| 2401.30.03.00 | Not cut, not ground and not pulverized[kg] | Free | Free | Estimate → | |
| 2401.30.06.00 | Cut, ground or pulverized[kg] | Free | $1.21/kg | Estimate → | |
| 2401.30.09.00 | Other[kg] | Free | 77.2¢/kg | Estimate → | |
| From Oriental or Turkish type tobacco: | |||||
| Tobacco stems | |||||
| 2401.30.13.00 | Not cut, not ground and not pulverized[kg] | Free | Free | Estimate → | |
| 2401.30.16.00 | Cut, ground or pulverized[kg] | Free | $1.21/kg | Estimate → | |
| 2401.30.19.00 | Other[kg] | Free | 77.2¢/kg | Estimate → | |
| Other: | |||||
| To be used in products other than cigarettes: | |||||
| Tobacco stems: | |||||
| 2401.30.23 | Not cut, not ground and not pulverized | Free | Free | ||
| 2401.30.23.10 | Flue-cured[kg] | Estimate → | |||
| 2401.30.23.20 | Burley[kg] | Estimate → | |||
| 2401.30.23.35 | Fire-cured Kentucky and Tennessee[kg] | Estimate → | |||
| 2401.30.23.40 | Dark air-cured Kentucky and Tennessee[kg] | Estimate → | |||
| 2401.30.23.50 | Virginia fire-cured[kg] | Estimate → | |||
| 2401.30.23.60 | Virginia sun-cured[kg] | Estimate → | |||
| 2401.30.23.90 | Other[kg] | Estimate → | |||
| 2401.30.25 | Cut, ground or pulverized | 97¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | $1.21/kg | |
| 2401.30.25.10 | Flue-cured[kg] | Estimate → | |||
| 2401.30.25.20 | Burley[kg] | Estimate → | |||
| 2401.30.25.35 | Fire-cured Kentucky and Tennessee[kg] | Estimate → | |||
| 2401.30.25.40 | Dark air-cured Kentucky and Tennessee[kg] | Estimate → | |||
| 2401.30.25.50 | Virginia fire-cured[kg] | Estimate → | |||
| 2401.30.25.60 | Virginia sun-cured[kg] | Estimate → | |||
| 2401.30.25.90 | Other[kg] | Estimate → | |||
| 2401.30.27 | Other | 28.4¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | 77.2¢/kg | |
| 2401.30.27.10 | Flue-cured[kg] | Estimate → | |||
| 2401.30.27.20 | Burley[kg] | Estimate → | |||
| 2401.30.27.35 | Fire-cured Kentucky and Tennessee[kg] | Estimate → | |||
| 2401.30.27.40 | Dark air-cured Kentucky and Tennessee[kg] | Estimate → | |||
| 2401.30.27.50 | Virginia fire-cured[kg] | Estimate → | |||
| 2401.30.27.60 | Virginia sun-cured[kg] | Estimate → | |||
| 2401.30.27.90 | Other[kg] | Estimate → | |||
| 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 | Free | ||
| 2401.30.33.10 | Flue-cured[kg] | Estimate → | |||
| 2401.30.33.20 | Burley[kg] | Estimate → | |||
| 2401.30.33.35 | Fire-cured Kentucky and Tennessee[kg] | Estimate → | |||
| 2401.30.33.40 | Dark air-cured Kentucky and Tennessee[kg] | Estimate → | |||
| 2401.30.33.50 | Virginia fire-cured[kg] | Estimate → | |||
| 2401.30.33.60 | Virginia sun-cured[kg] | Estimate → | |||
| 2401.30.33.90 | Other[kg] | Estimate → | |||
| 2401.30.35 | Cut, ground or pulverized | 97¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | $1.21/kg | |
| 2401.30.35.10 | Flue-cured[kg] | Estimate → | |||
| 2401.30.35.20 | Burley[kg] | Estimate → | |||
| 2401.30.35.35 | Fire-cured Kentucky and Tennessee[kg] | Estimate → | |||
| 2401.30.35.40 | Dark air-cured Kentucky and Tennessee[kg] | Estimate → | |||
| 2401.30.35.50 | Virginia fire-cured[kg] | Estimate → | |||
| 2401.30.35.60 | Virginia sun-cured[kg] | Estimate → | |||
| 2401.30.35.90 | Other[kg] | Estimate → | |||
| 2401.30.37 | Other | 28.4¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | 77.2¢/kg | |
| 2401.30.37.10 | Flue-cured[kg] | Estimate → | |||
| 2401.30.37.20 | Burley[kg] | Estimate → | |||
| 2401.30.37.35 | Fire-cured Kentucky and Tennessee[kg] | Estimate → | |||
| 2401.30.37.40 | Dark air-cured Kentucky and Tennessee[kg] | Estimate → | |||
| 2401.30.37.50 | Virginia fire-cured[kg] | Estimate → | |||
| 2401.30.37.60 | Virginia sun-cured[kg] | Estimate → | |||
| 2401.30.37.90 | Other[kg] | Estimate → | |||
| 2401.30.70 | Other | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | 350% | |
| 2401.30.70.10 | Flue-cured[kg] | Estimate → | |||
| 2401.30.70.20 | Burley[kg] | Estimate → | |||
| 2401.30.70.35 | Fire-cured Kentucky and Tennessee[kg] | Estimate → | |||
| 2401.30.70.40 | Dark air-cured Kentucky and Tennessee[kg] | Estimate → | |||
| 2401.30.70.50 | Virginia fire-cured[kg] | Estimate → | |||
| 2401.30.70.60 | Virginia sun-cured[kg] | Estimate → | |||
| 2401.30.70.90 | Other[kg] | Estimate → |
161 lines shown. Statistical suffixes (the last two digits) inherit the rate of the 8-digit subheading above them.
Example: base duty and fees on $10000
For HTS 2401.10.65 at the general rate of 350%, shipped by ocean, before any Chapter 99 tariffs:
| Base duty (350%) | $35000.00 |
| Merchandise Processing Fee (0.3464%, min $34.58) | $34.64 |
| Harbor Maintenance Fee (0.125%) | $12.50 |
| Duty and fees | $35047.14 |
Origin-specific tariffs can multiply this. Run this example from China or from Mexico to see every line.
Special program codes in this heading
- A, A*, A+
- Generalized System of Preferences (GSP)
- AU
- U.S.–Australia FTA
- BH
- U.S.–Bahrain FTA
- CL
- U.S.–Chile FTA
- CO
- U.S.–Colombia Trade Promotion Agreement
- D
- African Growth and Opportunity Act (AGOA)
- E, E*
- Caribbean Basin Economic Recovery Act
- IL
- U.S.–Israel FTA
- KR
- U.S.–Korea FTA (KORUS)
- MA
- U.S.–Morocco FTA
- OM
- U.S.–Oman FTA
- P, P+
- CAFTA-DR
- PA
- U.S.–Panama Trade Promotion Agreement
- PE
- U.S.–Peru Trade Promotion Agreement
- S, S+
- USMCA (United States–Mexico–Canada Agreement)
- SG
- U.S.–Singapore FTA
A special rate applies only when the goods qualify under that program's rules of origin and the claim is made at entry.
