Section IV · Tobacco and manufactured tobacco substitutes

2403.99

Other:

How this code is built
24

Chapter

Tobacco and manufactured tobacco substitutes

03

Heading

The product family within the chapter

99

Subheading

The specific good, identical worldwide

The first six digits are the same in every country that uses the Harmonized System. The United States adds two more for the tariff rate and, often, two more for statistics — which is why the rates below are listed against 8- and 10-digit numbers rather than against this code.

How the schedule reaches this code

  1. 24Tobacco and manufactured tobacco substitutes
  2. 2403Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences:
  3. Other:
  4. Other:

Published US duty rates

Duty is set at the 8- or 10-digit line, not at this 6-digit subheading, so more than one rate can sit under this code.

  • 2403.99.21Prepared for marketing to the ultimate consumer in the identical form and package in which imported
    General
    24.7¢/kg
    Special (FTA)
    Free (A+,AU,BH,CL,CO,D,E, IL,KR,MA, OM,P,PA,PE,S,SG)

    Only if the goods qualify under one of these programs.

    Column 2
    $1.21/kg

    Countries without normal trade relations.

  • 2403.99.31To be used in products other than cigarettes
    General
    24.7¢/kg
    Special (FTA)
    Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA, OM,P,PA,PE,S,SG)

    Only if the goods qualify under one of these programs.

    Column 2
    $1.21/kg

    Countries without normal trade relations.

  • 2403.99.60Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions
    General
    24.7¢/kg
    Special (FTA)
    Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG)

    Only if the goods qualify under one of these programs.

    Column 2
    $1.21/kg

    Countries without normal trade relations.

  • 2403.99.90Other
    General
    350%
    Special (FTA)
    Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO)

    Only if the goods qualify under one of these programs.

    Column 2
    350%

    Countries without normal trade relations.

Schedule footnotes

  • See 9903.88.03.

A reference to Chapter 99 means an additional action — a Section 232 or 301 measure, an exclusion, or a quota — applies on top of the rate above.

This is the listed rate. Antidumping and countervailing duty orders, Chapter 99 actions and preference qualification all change what is actually collected, and classification is a judgement about your goods. Verify with your licensed customs broker before you file.

Other subheadings in heading 2403

Source: U.S. International Trade Commission (USITC) — 2026 HTS Revision 12, released 2026-07-21, published at hts.usitc.gov. A U.S. Government work in the public domain.