What does HTS Chapter 24 cover?

Chapter 24 covers tobacco and manufactured tobacco. It contains 260 HTS lines at the 10-digit classification level. Products in this chapter are assigned codes starting with 2401, 2402, 2403 and 1 additional headings.

How many HTS codes are in Chapter 24?

Chapter 24 (Tobacco and Manufactured Tobacco) contains 260 HTS tariff lines, ranging from 4-digit headings to fully-specified 10-digit codes.

What are the general duty rates in Chapter 24?

General (MFN) duty rates for Chapter 24 range from Free to 350%. The exact rate depends on the 10-digit HTS code. Products may qualify for reduced or free rates under trade agreements such as USMCA, CAFTA-DR, or other FTAs — these are listed in the Special Rates column.

Do products in Chapter 24 face Section 301 tariffs?

Yes, selected products in Chapter 24 carry Section 301 tariffs on imports from China. Affected headings include 2401, 2402, 2403, 2404. The surcharge rate varies by product; check each 10-digit code for the specific amount.

Are there reciprocal tariffs in Chapter 24?

Yes, some products in Chapter 24 are subject to reciprocal tariffs following the February 2026 SCOTUS ruling. These are applied on top of the MFN base rate. Use TariffCenter's Duty Calculator to see the full stacked rate for any specific code and country of origin.

How do I calculate the landed cost for a Chapter 24 product?

To calculate landed cost: (1) find the correct 10-digit HTS code below, (2) enter it in TariffCenter's free Import Duty Calculator with the country of origin and declared value, (3) the calculator applies all active layers — MFN base rate, Section 301, reciprocal tariffs, and Merchandise Processing Fee — and returns the total landed cost in seconds.

Chapter 24

Tobacco and Manufactured Tobacco

Name: HTS Chapter 24 Tariff Codes — Tobacco and Manufactured Tobacco
Creator: TariffCenter

By TariffCenter Research Team · Updated 2026-02-07 · Source: USITC Harmonized Tariff Schedule

At a glance

Chapter 24 contains 260 HTS lines covering tobacco and manufactured tobacco. General U.S. duty rates: Free to 350%. Section 301 surcharges apply on selected lines for imports from China. Reciprocal tariffs apply following the February 2026 SCOTUS ruling.

← Ch. 23 Ch. 25 →

2401 — Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse

Heading 2401 contains 165 HTS lines. General U.S. duty rates: Free–350%. Section 301 surcharges (25%) and reciprocal tariffs (10%) apply to selected lines.

2401

Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse:

Free

HS Code	Description	General Rate	Special Rates
2402	Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes:	Free	301: 25%Recip: 10%
2402.10	Cigars, cheroots and cigarillos, containing tobacco:	Free	301: 25%Recip: 10%
2402.10.30	Each valued less than 15¢	$1.89/kg + 4.7%	301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)
2402.10.30.30	Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000)	Free	301: 25%Recip: 10%
2402.10.30.70	Other	Free	301: 25%Recip: 10%
2402.10.60.00	Each valued 15¢ or over but less than 23¢	57¢/kg + 1.4%	301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D,E, IL,KR,MA, OM,P,PA,PE,S, SG)
2402.10.80	Each valued 23¢ or over	57¢/kg + 1.4%	301: 25%Recip: 10%hts_special: Free (A,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)
2402.10.80.30	Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000)	Free	301: 25%Recip: 10%
2402.10.80.50	Other, each valued 23¢ or more but not more than 76¢	Free	301: 25%Recip: 10%
2402.10.80.80	Other	Free	301: 25%Recip: 10%
2402.20	Cigarettes containing tobacco:	Free	301: 25%Recip: 10%
2402.20.10.00	Containing clove	41.7¢/kg + 0.9%	301: 25%Recip: 10%hts_special: Free (A,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)
2402.20.80.00	Paper-wrapped	$1.05/kg + 2.3%	301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)
2402.20.90.00	Other	$1.50/kg + 3.2%	301: 25%Recip: 10%hts_special: Free (A,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)
2402.90.00.00	Other	$1.05/kg + 2.3%	301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D,E, IL,KR,MA, OM,P,PA,PE,S,SG)

HS Code	Description	General Rate	Special Rates
2403	Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences:	Free	301: 25%Recip: 10%
2403.11.00.00	Water pipe tobacco, specified in subheading note 1 to this chapter	32.8¢/kg	301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA, OM,P,PA,PE,S,SG)
2403.19	Other:	Free	301: 25%Recip: 10%
2403.19.20	Prepared for marketing to the ultimate consumer in the identical form and package in which imported	32.8¢/kg	301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA, OM,P,PA,PE,S,SG)
2403.19.20.20	Pipe tobacco	Free	301: 25%Recip: 10%
2403.19.20.50	Roll-your-own tobacco for making cigarettes	Free	301: 25%Recip: 10%
2403.19.20.80	Other	Free	301: 25%Recip: 10%
2403.19.30	To be used in products other than cigarettes	32.8¢/kg	301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)
2403.19.30.50	Flue-cured	Free	301: 25%Recip: 10%
2403.19.30.60	Burley	Free	301: 25%Recip: 10%
2403.19.30.80	Maryland	Free	301: 25%Recip: 10%
2403.19.30.90	Other	Free	301: 25%Recip: 10%
2403.19.60	Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions	32.8¢/kg	301: 25%Recip: 10%hts_special: Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG)
2403.19.60.50	Flue-cured	Free	301: 25%Recip: 10%
2403.19.60.60	Burley	Free	301: 25%Recip: 10%
2403.19.60.80	Maryland	Free	301: 25%Recip: 10%
2403.19.60.90	Other	Free	301: 25%Recip: 10%
2403.19.90	Other	350%	301: 25%Recip: 10%hts_special: Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO)
2403.19.90.50	Flue-cured	Free	301: 25%Recip: 10%
2403.19.90.60	Burley	Free	301: 25%Recip: 10%
2403.19.90.80	Maryland	Free	301: 25%Recip: 10%
2403.19.90.90	Other	Free	301: 25%Recip: 10%
2403.91	"Homogenized" or "reconstituted" tobacco:	Free	301: 25%Recip: 10%
2403.91.20.00	Suitable for use as wrapper tobacco	62¢/kg	301: 25%Recip: 10%hts_special: Free (A,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)
2403.91.43	To be used in products other than cigarettes	19.9¢/kg	301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)
2403.91.43.50	Flue-cured	Free	301: 25%Recip: 10%
2403.91.43.60	Burley	Free	301: 25%Recip: 10%
2403.91.43.80	Maryland	Free	301: 25%Recip: 10%
2403.91.43.90	Other	Free	301: 25%Recip: 10%
2403.91.45	Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions	19.9¢/kg	301: 25%Recip: 10%hts_special: Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG)
2403.91.45.50	Flue-cured	Free	301: 25%Recip: 10%
2403.91.45.60	Burley	Free	301: 25%Recip: 10%
2403.91.45.80	Maryland	Free	301: 25%Recip: 10%
2403.91.45.90	Other	Free	301: 25%Recip: 10%
2403.91.47	Other	350%	301: 25%Recip: 10%hts_special: Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO)
2403.91.47.50	Flue-cured	Free	301: 25%Recip: 10%
2403.91.47.60	Burley	Free	301: 25%Recip: 10%
2403.91.47.80	Maryland	Free	301: 25%Recip: 10%
2403.91.47.90	Other	Free	301: 25%Recip: 10%
2403.99	Other:	Free	301: 25%Recip: 10%
2403.99.21	Prepared for marketing to the ultimate consumer in the identical form and package in which imported	24.7¢/kg	301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D,E, IL,KR,MA, OM,P,PA,PE,S,SG)
2403.99.21.30	Chewing tobacco	Free	301: 25%Recip: 10%
2403.99.21.40	Snuff and snuff flours of a kind described in statistical note 1 to this chapter	Free	301: 25%Recip: 10%
2403.99.21.90	Other	Free	301: 25%Recip: 10%
2403.99.31	To be used in products other than cigarettes	24.7¢/kg	301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA, OM,P,PA,PE,S,SG)
2403.99.31.50	Flue-cured	Free	301: 25%Recip: 10%
2403.99.31.60	Burley	Free	301: 25%Recip: 10%
2403.99.31.65	Partially manufactured, blended or mixed tobacco	Free	301: 25%Recip: 10%
2403.99.31.70	Other	Free	301: 25%Recip: 10%
2403.99.60	Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions	24.7¢/kg	301: 25%Recip: 10%hts_special: Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG)
2403.99.60.50	Flue-cured	Free	301: 25%Recip: 10%
2403.99.60.60	Burley	Free	301: 25%Recip: 10%
2403.99.60.65	Partially manufactured, blended or mixed tobacco	Free	301: 25%Recip: 10%
2403.99.60.70	Other	Free	301: 25%Recip: 10%
2403.99.90	Other	350%	301: 25%Recip: 10%hts_special: Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO)
2403.99.90.50	Flue-cured	Free	301: 25%Recip: 10%
2403.99.90.60	Burley	Free	301: 25%Recip: 10%
2403.99.90.65	Partially manufactured, blended or mixed tobacco	Free	301: 25%Recip: 10%
2403.99.90.70	Other	Free	301: 25%Recip: 10%

HS Code	Description	General Rate	Special Rates
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:	Free	301: 25%Recip: 10%
2404.11.00.00	Containing tobacco or reconstituted tobacco	24.7¢/kg	301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D,E, IL,KR,MA, OM,P,PA,PE,S,SG)
2404.12	Other, containing nicotine:	Free	301: 25%Recip: 10%
2404.12.05	Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances	6.5%	301: 25%Recip: 10%hts_special: Free (A,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG)
2404.12.05.10	Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices containing nicotine	Free	301: 25%Recip: 10%
2404.12.05.90	Other	Free	301: 25%Recip: 10%
2404.12.10	Other	5%	301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG)
2404.12.10.10	Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices containing nicotine	Free	301: 25%Recip: 10%
2404.12.10.90	Other	Free	301: 25%Recip: 10%
2404.12.90.00	Other	6.5%	301: 25%Recip: 10%hts_special: Free (A,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG)
2404.19	Other:	Free	301: 25%Recip: 10%
2404.19.05	Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances	6.5%	301: 25%Recip: 10%hts_special: Free (A,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG)
2404.19.05.10	Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices containing nicotine	Free	301: 25%Recip: 10%
2404.19.05.90	Other	Free	301: 25%Recip: 10%
2404.19.10	Other	5%	301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG)
2404.19.10.10	Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices containing nicotine	Free	301: 25%Recip: 10%
2404.19.10.90	Other	Free	301: 25%Recip: 10%
2404.19.90.00	Other	24.7¢/kg	301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D,E, IL,KR,MA, OM,P,PA,PE,S,SG)
2404.91.00.00	For oral application	6.4%	301: 25%Recip: 10%hts_special: Free (A,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG)
2404.92.00.00	For transdermal application	5%	301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG)
2404.99.00.00	Other	5%	301: 25%Recip: 10%hts_special: Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG)

Tobacco and Manufactured Tobacco

2401 — Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse

2402 — Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

2403 — Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences

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

Frequently Asked Questions — Chapter 24