HTS heading 2403 · Chapter 24
HTS 2403: Other manufactured tobacco and manufactured tobacco…
HTS heading 2403 covers other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. It has 13 tariff lines with a duty rate; the general (MFN) rates are 32.8¢/kg (4 lines), 350% (3 lines), 24.7¢/kg (3 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 |
|---|---|---|---|---|---|
| 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 | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA, OM,P,PA,PE,S,SG) | $1.21/kg | Estimate → |
| 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 | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA, OM,P,PA,PE,S,SG) | $1.21/kg | |
| 2403.19.20.20 | Pipe tobacco[kg] | Estimate → | |||
| 2403.19.20.50 | Roll-your-own tobacco for making cigarettes[kg] | Estimate → | |||
| 2403.19.20.80 | Other[kg] | Estimate → | |||
| Other: | |||||
| 2403.19.30 | To be used in products other than cigarettes | 32.8¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | $1.21/kg | |
| 2403.19.30.50 | Flue-cured[kg] | Estimate → | |||
| 2403.19.30.60 | Burley[kg] | Estimate → | |||
| 2403.19.30.80 | Maryland[kg] | Estimate → | |||
| 2403.19.30.90 | Other[kg] | Estimate → | |||
| Other: | |||||
| 2403.19.60 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 32.8¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | $1.21/kg | |
| 2403.19.60.50 | Flue-cured[kg] | Estimate → | |||
| 2403.19.60.60 | Burley[kg] | Estimate → | |||
| 2403.19.60.80 | Maryland[kg] | Estimate → | |||
| 2403.19.60.90 | Other[kg] | Estimate → | |||
| 2403.19.90 | Other | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | 350% | |
| 2403.19.90.50 | Flue-cured[kg] | Estimate → | |||
| 2403.19.90.60 | Burley[kg] | Estimate → | |||
| 2403.19.90.80 | Maryland[kg] | Estimate → | |||
| 2403.19.90.90 | Other[kg] | Estimate → | |||
| Other: | |||||
| 2403.91 | "Homogenized" or "reconstituted" tobacco: | ||||
| 2403.91.20.00 | Suitable for use as wrapper tobacco[kg] | 62¢/kg | Free (A,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | $6.45/kg | Estimate → |
| Other: | |||||
| 2403.91.43 | To be used in products other than cigarettes | 19.9¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | $1.10/kg | |
| 2403.91.43.50 | Flue-cured[kg] | Estimate → | |||
| 2403.91.43.60 | Burley[kg] | Estimate → | |||
| 2403.91.43.80 | Maryland[kg] | Estimate → | |||
| 2403.91.43.90 | Other[kg] | Estimate → | |||
| Other: | |||||
| 2403.91.45 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 19.9¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | $1.10/kg | |
| 2403.91.45.50 | Flue-cured[kg] | Estimate → | |||
| 2403.91.45.60 | Burley[kg] | Estimate → | |||
| 2403.91.45.80 | Maryland[kg] | Estimate → | |||
| 2403.91.45.90 | Other[kg] | Estimate → | |||
| 2403.91.47 | Other | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | 350% | |
| 2403.91.47.50 | Flue-cured[kg] | Estimate → | |||
| 2403.91.47.60 | Burley[kg] | Estimate → | |||
| 2403.91.47.80 | Maryland[kg] | Estimate → | |||
| 2403.91.47.90 | Other[kg] | Estimate → | |||
| 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 | Free (A+,AU,BH,CL,CO,D,E, IL,KR,MA, OM,P,PA,PE,S,SG) | $1.21/kg | |
| 2403.99.21.30 | Chewing tobacco[kg] | Estimate → | |||
| 2403.99.21.40 | Snuff and snuff flours of a kind described in statistical note 1 to this chapter[kg] | Estimate → | |||
| 2403.99.21.90 | Other[kg] | Estimate → | |||
| Other: | |||||
| 2403.99.31 | To be used in products other than cigarettes | 24.7¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA, OM,P,PA,PE,S,SG) | $1.21/kg | |
| 2403.99.31.50 | Flue-cured[kg] | Estimate → | |||
| 2403.99.31.60 | Burley[kg] | Estimate → | |||
| Other: | |||||
| 2403.99.31.65 | Partially manufactured, blended or mixed tobacco[kg] | Estimate → | |||
| 2403.99.31.70 | Other[kg] | Estimate → | |||
| Other: | |||||
| 2403.99.60 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 24.7¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | $1.21/kg | |
| 2403.99.60.50 | Flue-cured[kg] | Estimate → | |||
| 2403.99.60.60 | Burley[kg] | Estimate → | |||
| Other: | |||||
| 2403.99.60.65 | Partially manufactured, blended or mixed tobacco[kg] | Estimate → | |||
| 2403.99.60.70 | Other[kg] | Estimate → | |||
| 2403.99.90 | Other | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | 350% | |
| 2403.99.90.50 | Flue-cured[kg] | Estimate → | |||
| 2403.99.90.60 | Burley[kg] | Estimate → | |||
| Other: | |||||
| 2403.99.90.65 | Partially manufactured, blended or mixed tobacco[kg] | Estimate → | |||
| 2403.99.90.70 | Other[kg] | Estimate → |
55 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 2403.19.90 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 2403?
Heading 2403 has 13 rate lines. The general (MFN) duty rates are 32.8¢/kg (4 lines), 350% (3 lines), 24.7¢/kg (3 lines), 19.9¢/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 2403?
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 2403?
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.