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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.

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Tariff lines and duty rates

HTS codeDescriptionGeneralSpecialColumn 2Estimate
2401.10Tobacco, not stemmed/stripped:
Containing over 35 percent wrapper tobacco:
2401.10.21Wrapper tobaccoFree$5.02/kg
2401.10.21.20Connecticut shade[kg]Estimate →
2401.10.21.40Other[kg]Estimate →
2401.10.29OtherFree$5.02/kg
2401.10.29.20Connecticut shade[kg]Estimate →
2401.10.29.40Other[kg]Estimate →
Not containing wrapper tobacco, or not containing over 35 percent wrapper tobacco:
Oriental or Turkish type:
2401.10.44.00Cigarette leaf[kg]Free77.2¢/kgEstimate →
2401.10.48.00Other[kg]Free85¢/kgEstimate →
2401.10.53Cigar binder and fillerFree85¢/kg
2401.10.53.40Binder[kg]Estimate →
2401.10.53.50Filler[kg]Estimate →
Other:
Flue-cured, burley and other light air-cured leaf:
2401.10.61To be used in products other than cigarettes23.9¢/kgFree (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)77.2¢/kg
2401.10.61.30Flue-cured[kg]Estimate →
2401.10.61.60Burley[kg]Estimate →
2401.10.61.80Maryland[kg]Estimate →
2401.10.61.90Other[kg]Estimate →
Other:
2401.10.63Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions23.9¢/kgFree (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG)77.2¢/kg
2401.10.63.30Flue-cured[kg]Estimate →
2401.10.63.60Burley[kg]Estimate →
2401.10.63.80Maryland[kg]Estimate →
2401.10.63.90Other[kg]Estimate →
2401.10.65Other350%Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO)350%
2401.10.65.30Flue-cured[kg]Estimate →
2401.10.65.60Burley[kg]Estimate →
2401.10.65.80Maryland[kg]Estimate →
2401.10.65.90Other[kg]Estimate →
2401.10.95Other32.7¢/kgFree (A,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)85¢/kg
2401.10.95.10Fire-cured Kentucky and Tennessee[kg]Estimate →
2401.10.95.15Dark-air cured Kentucky and Tennessee[kg]Estimate →
2401.10.95.20Virginia fire-cured[kg]Estimate →
2401.10.95.25Virginia sun-cured[kg]Estimate →
2401.10.95.30Blackfat[kg]Estimate →
2401.10.95.60Other[kg]Estimate →
2401.20Tobacco, partly or wholly stemmed/stripped:
Not threshed or similarly processed:
2401.20.05.00Leaf tobacco, the product of two or more countries or dependencies, when mixed or packed together[kg]$5.48/kgFree (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)$6.45/kgEstimate →
Other:
Containing over 35 percent wrapper tobacco:
2401.20.14Wrapper tobaccoFree$6.45/kg
2401.20.14.20Connecticut shade[kg]Estimate →
2401.20.14.40Other[kg]Estimate →
2401.20.18.00Other[kg]Free$6.45/kgEstimate →
Not containing wrapper tobacco, or not containing over 35 percent wrapper tobacco:
Oriental or Turkish type:
2401.20.23.00Cigarette leaf[kg]Free$1.21/kgEstimate →
2401.20.26.00Other[kg]Free$1.15/kgEstimate →
2401.20.29Cigar binder and fillerFree$1.15/kg
2401.20.29.70Binder[kg]Estimate →
2401.20.29.90Filler[kg]Estimate →
Other:
Flue-cured, burley and other light air-cured leaf:
2401.20.31To be used in products other than cigarettes40.9¢/kgFree (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)$1.21/kg
2401.20.31.10Flue-cured[kg]Estimate →
2401.20.31.20Burley[kg]Estimate →
2401.20.31.30Maryland[kg]Estimate →
2401.20.31.40Other[kg]Estimate →
Other:
2401.20.33Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions40.9¢/kgFree (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG)$1.21/kg
2401.20.33.10Flue-cured[kg]Estimate →
2401.20.33.20Burley[kg]Estimate →
2401.20.33.30Maryland[kg]Estimate →
2401.20.33.40Other[kg]Estimate →
2401.20.35Other350%Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO)350%
2401.20.35.10Flue-cured[kg]Estimate →
2401.20.35.20Burley[kg]Estimate →
2401.20.35.30Maryland[kg]Estimate →
2401.20.35.40Other[kg]Estimate →
2401.20.57Other39.7¢/kgFree (A*,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)$1.15/kg
2401.20.57.10Fire-cured Kentucky and Tennessee[kg]Estimate →
2401.20.57.15Dark-air cured Kentucky and Tennessee[kg]Estimate →
2401.20.57.20Virginia fire-cured[kg]Estimate →
2401.20.57.25Virginia sun-cured[kg]Estimate →
2401.20.57.30Blackfat[kg]Estimate →
2401.20.57.40Other[kg]Estimate →
Threshed or similarly processed:
2401.20.60From cigar leafFree77.2¢/kg
2401.20.60.20Connecticut shade[kg]Estimate →
2401.20.60.40Other[kg]Estimate →
Other:
2401.20.75.00Oriental or Turkish type[kg]Free$1.10/kgEstimate →
Other:
2401.20.83To be used in products other than cigarettes37.5¢/kgFree (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)$1.10/kg
2401.20.83.10Flue-cured[kg]Estimate →
2401.20.83.20Burley[kg]Estimate →
2401.20.83.30Maryland[kg]Estimate →
2401.20.83.35Fire-cured Kentucky and Tennessee[kg]Estimate →
2401.20.83.40Dark-air cured Kentucky and Tennessee[kg]Estimate →
2401.20.83.50Virginia fire-cured[kg]Estimate →
2401.20.83.55Virginia sun-cured[kg]Estimate →
2401.20.83.60Blackfat[kg]Estimate →
2401.20.83.90Other[kg]Estimate →
Other:
2401.20.85Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions37.5¢/kgFree (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG)$1.10/kg
2401.20.85.10Flue-cured[kg]Estimate →
2401.20.85.20Burley[kg]Estimate →
2401.20.85.30Maryland[kg]Estimate →
2401.20.85.35Fire-cured Kentucky and Tennessee[kg]Estimate →
2401.20.85.40Dark-air cured Kentucky and Tennessee[kg]Estimate →
2401.20.85.50Virginia fire-cured[kg]Estimate →
2401.20.85.55Virginia sun-cured[kg]Estimate →
2401.20.85.60Blackfat[kg]Estimate →
2401.20.85.90Other[kg]Estimate →
2401.20.87Other350%Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO)350%
2401.20.87.10Flue-cured[kg]Estimate →
2401.20.87.20Burley[kg]Estimate →
2401.20.87.30Maryland[kg]Estimate →
2401.20.87.35Fire-cured Kentucky and Tennessee[kg]Estimate →
2401.20.87.40Dark-air cured Kentucky and Tennessee[kg]Estimate →
2401.20.87.50Virginia fire-cured[kg]Estimate →
2401.20.87.55Virginia sun-cured[kg]Estimate →
2401.20.87.60Blackfat[kg]Estimate →
2401.20.87.90Other[kg]Estimate →
2401.30Tobacco refuse:
From cigar leaf:
Tobacco stems:
2401.30.03.00Not cut, not ground and not pulverized[kg]FreeFreeEstimate →
2401.30.06.00Cut, ground or pulverized[kg]Free$1.21/kgEstimate →
2401.30.09.00Other[kg]Free77.2¢/kgEstimate →
From Oriental or Turkish type tobacco:
Tobacco stems
2401.30.13.00Not cut, not ground and not pulverized[kg]FreeFreeEstimate →
2401.30.16.00Cut, ground or pulverized[kg]Free$1.21/kgEstimate →
2401.30.19.00Other[kg]Free77.2¢/kgEstimate →
Other:
To be used in products other than cigarettes:
Tobacco stems:
2401.30.23Not cut, not ground and not pulverizedFreeFree
2401.30.23.10Flue-cured[kg]Estimate →
2401.30.23.20Burley[kg]Estimate →
2401.30.23.35Fire-cured Kentucky and Tennessee[kg]Estimate →
2401.30.23.40Dark air-cured Kentucky and Tennessee[kg]Estimate →
2401.30.23.50Virginia fire-cured[kg]Estimate →
2401.30.23.60Virginia sun-cured[kg]Estimate →
2401.30.23.90Other[kg]Estimate →
2401.30.25Cut, ground or pulverized97¢/kgFree (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)$1.21/kg
2401.30.25.10Flue-cured[kg]Estimate →
2401.30.25.20Burley[kg]Estimate →
2401.30.25.35Fire-cured Kentucky and Tennessee[kg]Estimate →
2401.30.25.40Dark air-cured Kentucky and Tennessee[kg]Estimate →
2401.30.25.50Virginia fire-cured[kg]Estimate →
2401.30.25.60Virginia sun-cured[kg]Estimate →
2401.30.25.90Other[kg]Estimate →
2401.30.27Other28.4¢/kgFree (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)77.2¢/kg
2401.30.27.10Flue-cured[kg]Estimate →
2401.30.27.20Burley[kg]Estimate →
2401.30.27.35Fire-cured Kentucky and Tennessee[kg]Estimate →
2401.30.27.40Dark air-cured Kentucky and Tennessee[kg]Estimate →
2401.30.27.50Virginia fire-cured[kg]Estimate →
2401.30.27.60Virginia sun-cured[kg]Estimate →
2401.30.27.90Other[kg]Estimate →
Other:
Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions:
Tobacco stems:
2401.30.33Not cut, not ground and not pulverizedFreeFree
2401.30.33.10Flue-cured[kg]Estimate →
2401.30.33.20Burley[kg]Estimate →
2401.30.33.35Fire-cured Kentucky and Tennessee[kg]Estimate →
2401.30.33.40Dark air-cured Kentucky and Tennessee[kg]Estimate →
2401.30.33.50Virginia fire-cured[kg]Estimate →
2401.30.33.60Virginia sun-cured[kg]Estimate →
2401.30.33.90Other[kg]Estimate →
2401.30.35Cut, ground or pulverized97¢/kgFree (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG)$1.21/kg
2401.30.35.10Flue-cured[kg]Estimate →
2401.30.35.20Burley[kg]Estimate →
2401.30.35.35Fire-cured Kentucky and Tennessee[kg]Estimate →
2401.30.35.40Dark air-cured Kentucky and Tennessee[kg]Estimate →
2401.30.35.50Virginia fire-cured[kg]Estimate →
2401.30.35.60Virginia sun-cured[kg]Estimate →
2401.30.35.90Other[kg]Estimate →
2401.30.37Other28.4¢/kgFree (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG)77.2¢/kg
2401.30.37.10Flue-cured[kg]Estimate →
2401.30.37.20Burley[kg]Estimate →
2401.30.37.35Fire-cured Kentucky and Tennessee[kg]Estimate →
2401.30.37.40Dark air-cured Kentucky and Tennessee[kg]Estimate →
2401.30.37.50Virginia fire-cured[kg]Estimate →
2401.30.37.60Virginia sun-cured[kg]Estimate →
2401.30.37.90Other[kg]Estimate →
2401.30.70Other350%Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO)350%
2401.30.70.10Flue-cured[kg]Estimate →
2401.30.70.20Burley[kg]Estimate →
2401.30.70.35Fire-cured Kentucky and Tennessee[kg]Estimate →
2401.30.70.40Dark air-cured Kentucky and Tennessee[kg]Estimate →
2401.30.70.50Virginia fire-cured[kg]Estimate →
2401.30.70.60Virginia sun-cured[kg]Estimate →
2401.30.70.90Other[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.

Frequently asked questions

What is the duty rate for HTS 2401?

Heading 2401 has 37 rate lines. The general (MFN) duty rates are Free (20 lines), 350% (4 lines), 23.9¢/kg (2 lines), 40.9¢/kg (2 lines). Products of free trade agreement partners may enter at the special rate, and Column 2 rates apply to countries without normal trade relations. Chapter 99 tariffs can be added on top: calculate the full amount.

Do Section 301, 232 or 201 tariffs apply to HTS 2401?

It depends on the 8- or 10-digit subheading, the country of origin, the entry date and, for Section 232, the metal content. These additional duties are listed in Chapter 99 of the HTS. The free duty calculator checks each program for a given code, origin and date and shows which apply and why.

What fees are added to an import under HTS 2401?

Formal entries pay the Merchandise Processing Fee of 0.3464% of value (minimum $34.58, maximum $670.86 in FY2027). Ocean shipments also pay the Harbor Maintenance Fee of 0.125% of value. See the import duty calculator for how they combine.