Chapter Notes (mobile-friendly format)

Chapter Notes (PDF format)

Heading / Subheading Stat Suffix Article Description Unit of Quantity Rates of Duty
1-General 1-Special 2
2401
Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse:
2401.10
Tobacco, not stemmed/stripped:
Containing over 35 percent wrapper tobacco:
2401.10.21
Wrapper tobacco
Free$5.02/kg
2401.10.2120
Connecticut shade
kg
2401.10.2140
Other
kg
2401.10.29
Other
Free$5.02/kg
2401.10.2920
Connecticut shade
kg
2401.10.2940
Other
kg
Not containing wrapper tobacco, or not containing over 35 percent wrapper tobacco:
Oriental or Turkish type:
2401.10.4400
Cigarette leaf
kgFree77.2¢/kg
2401.10.4800
Other
kgFree85¢/kg
2401.10.53
Cigar binder and filler
Free85¢/kg
2401.10.5340
Binder
kg
2401.10.5350
Filler
kg
Other:
Flue-cured, burley and other light air-cured leaf:
2401.10.61
To be used in products other than cigarettes
23.9¢/kgFree (A+, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG)77.2¢/kg
2401.10.6130
Flue-cured
kg
2401.10.6160
Burley
kg
2401.10.6180
Maryland
kg
2401.10.6190
Other
kg
Other:
2401.10.63
Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions
23.9¢/kgFree (A+, BH, CL, CO, D, E, MA, OM, P, PA, PE, SG) 7.1¢/kg (KR)77.2¢/kg
2401.10.6330
Flue-cured
kg
2401.10.6360
Burley
kg
2401.10.6380
Maryland
kg
2401.10.6390
Other
kg
2401.10.65
Other
350%Free (BH, CA, CL, IL, MX, SG) 46.60% (P) 105% (KR) 116.6% (PE) 280% (PA) See 9912.24.05-9912.24.10 (MA) See 9913.24.05-9913.24.10 (AU) See 9916.24.05-9916.24.10 (OM) See 9918.24.10-9918.24.11 (CO)350%
2401.10.6530
Flue-cured
kg
2401.10.6560
Burley
kg
2401.10.6580
Maryland
kg
2401.10.6590
Other
kg
2401.10.95
Other
32.7¢/kgFree (A, AU, BH, CA, CL, CO, D, E, IL, MA, MX, OM, P, PA, PE, SG) 9.8¢/kg (KR)85¢/kg
2401.10.9510
Fire-cured Kentucky and Tennessee
kg
2401.10.9515
Dark-air cured Kentucky and Tennessee
kg
2401.10.9520
Virginia fire-cured
kg
2401.10.9525
Virginia sun-cured
kg
2401.10.9530
Blackfat
kg
2401.10.9560
Other
kg
2401.20
Tobacco, partly or wholly stemmed/stripped:
Not threshed or similarly processed:
2401.20.0500
Leaf tobacco, the product of two or more countries or dependencies, when mixed or packed together
kg$5.48/kgFree (A+, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG)$6.45/kg
Other:
Containing over 35 percent wrapper tobacco:
2401.20.14
Wrapper tobacco
Free$6.45/kg
2401.20.1420
Connecticut shade
kg
2401.20.1440
Other
kg
2401.20.1800
Other
kgFree$6.45/kg
Not containing wrapper tobacco, or not containing over 35 percent wrapper tobacco:
Oriental or Turkish type:
2401.20.2300
Cigarette leaf
kgFree$1.21/kg
2401.20.2600
Other
kgFree$1.15/kg
2401.20.29
Cigar binder and filler
Free$1.15/kg
2401.20.2970
Binder
kg
2401.20.2990
Filler
kg
Other:
Flue-cured, burley and other light air-cured leaf:
2401.20.31
To be used in products other than cigarettes
40.9¢/kgFree (A+, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG)$1.21/kg
2401.20.3110
Flue-cured
kg
2401.20.3120
Burley
kg
2401.20.3130
Maryland
kg
2401.20.3140
Other
kg
Other:
2401.20.33
Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions
40.9¢/kgFree (A+, BH, CL, CO, D, E, MA, OM, P, PA, PE, SG) 12.2¢/kg (KR)$1.21/kg
2401.20.3310
Flue-cured
kg
2401.20.3320
Burley
kg
2401.20.3330
Maryland
kg
2401.20.3340
Other
kg
2401.20.35
Other
350%Free (BH, CA, CL, IL, MX, SG) 46.60% (P) 105% (KR) 116.6% (PE) 280% (PA) See 9912.24.05-9912.24.10 (MA) See 9913.24.05-9913.24.10 (AU) See 9916.24.05-9916.24.10 (OM) See 9918.24.10-9918.24.11 (CO)350%
2401.20.3510
Flue-cured
kg
2401.20.3520
Burley
kg
2401.20.3530
Maryland
kg
2401.20.3540
Other
kg
2401.20.57
Other
39.7¢/kgFree (A*, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG) 8.5¢/kg (AU)$1.15/kg
2401.20.5710
Fire-cured Kentucky and Tennessee
kg
2401.20.5715
Dark-air cured Kentucky and Tennessee
kg
2401.20.5720
Virginia fire-cured
kg
2401.20.5725
Virginia sun-cured
kg
2401.20.5730
Blackfat
kg
2401.20.5740
Other
kg
Threshed or similarly processed:
2401.20.60
From cigar leaf
Free77.2¢/kg
2401.20.6020
Connecticut shade
kg
2401.20.6040
Other
kg
Other:
2401.20.7500
Oriental or Turkish type
kgFree$1.10/kg
Other:
2401.20.83
To be used in products other than cigarettes
37.5¢/kgFree (A+, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG)$1.10/kg
2401.20.8310
Flue-cured
kg
2401.20.8320
Burley
kg
2401.20.8330
Maryland
kg
2401.20.8335
Fire-cured Kentucky and Tennessee
kg
2401.20.8340
Dark-air cured Kentucky and Tennessee
kg
2401.20.8350
Virginia fire-cured
kg
2401.20.8355
Virginia sun-cured
kg
2401.20.8360
Blackfat
kg
2401.20.8390
Other
kg
Other:
2401.20.85
Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions
37.5¢/kgFree (A+, BH, CL, CO, D, E, MA, OM, P, PA, PE, SG) 11.2¢/kg (KR)$1.10/kg
2401.20.8510
Flue-cured
kg
2401.20.8520
Burley
kg
2401.20.8530
Maryland
kg
2401.20.8535
Fire-cured Kentucky and Tennessee
kg
2401.20.8540
Dark-air cured Kentucky and Tennessee
kg
2401.20.8550
Virginia fire-cured
kg
2401.20.8555
Virginia sun-cured
kg
2401.20.8560
Blackfat
kg
2401.20.8590
Other
kg
2401.20.87
Other
350%Free (BH, CA, CL, IL, MX, SG) 46.60% (P) 105% (KR) 116.6% (PE) 280% (PA) See 9912.24.05-9912.24.10 (MA) See 9913.24.05-9913.24.10 (AU) See 9916.24.05-9916.24.10 (OM) See 9918.24.10-9918.24.11 (CO)350%
2401.20.8710
Flue-cured
kg
2401.20.8720
Burley
kg
2401.20.8730
Maryland
kg
2401.20.8735
Fire-cured Kentucky and Tennessee
kg
2401.20.8740
Dark-air cured Kentucky and Tennessee
kg
2401.20.8750
Virginia fire-cured
kg
2401.20.8755
Virginia sun-cured
kg
2401.20.8760
Blackfat
kg
2401.20.8790
Other
kg
2401.30
Tobacco refuse:
From cigar leaf:
Tobacco stems:
2401.30.0300
Not cut, not ground and not pulverized
kgFreeFree
2401.30.0600
Cut, ground or pulverized
kgFree$1.21/kg
2401.30.0900
Other
kgFree77.2¢/kg
From Oriental or Turkish type tobacco:
Tobacco stems
2401.30.1300
Not cut, not ground and not pulverized
kgFreeFree
2401.30.1600
Cut, ground or pulverized
kgFree$1.21/kg
2401.30.1900
Other
kgFree77.2¢/kg
Other:
To be used in products other than cigarettes:
Tobacco stems:
2401.30.23
Not cut, not ground and not pulverized
FreeFree
2401.30.2310
Flue-cured
kg
2401.30.2320
Burley
kg
2401.30.2335
Fire-cured Kentucky and Tennessee
kg
2401.30.2340
Dark air-cured Kentucky and Tennessee
kg
2401.30.2350
Virginia fire-cured
kg
2401.30.2360
Virginia sun-cured
kg
2401.30.2390
Other
kg
2401.30.25
Cut, ground or pulverized
97¢/kgFree (A+, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG)$1.21/kg
2401.30.2510
Flue-cured
kg
2401.30.2520
Burley
kg
2401.30.2535
Fire-cured Kentucky and Tennessee
kg
2401.30.2540
Dark air-cured Kentucky and Tennessee
kg
2401.30.2550
Virginia fire-cured
kg
2401.30.2560
Virginia sun-cured
kg
2401.30.2590
Other
kg
2401.30.27
Other
28.4¢/kgFree (A+, BH, CA, CL, CO, D, E, IL, KR, MX, OM, P, PA, PE, SG) 3.8¢/kg (MA) 6.1¢/kg (AU)77.2¢/kg
2401.30.2710
Flue-cured
kg
2401.30.2720
Burley
kg
2401.30.2735
Fire-cured Kentucky and Tennessee
kg
2401.30.2740
Dark air-cured Kentucky and Tennessee
kg
2401.30.2750
Virginia fire-cured
kg
2401.30.2760
Virginia sun-cured
kg
2401.30.2790
Other
kg
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
FreeFree
2401.30.3310
Flue-cured
kg
2401.30.3320
Burley
kg
2401.30.3335
Fire-cured Kentucky and Tennessee
kg
2401.30.3340
Dark air-cured Kentucky and Tennessee
kg
2401.30.3350
Virginia fire-cured
kg
2401.30.3360
Virginia sun-cured
kg
2401.30.3390
Other
kg
2401.30.35
Cut, ground or pulverized
97¢/kgFree (A+, BH, CL, CO, D, E, MA, OM, P, PA, PE, SG) 29.1¢/kg (KR)$1.21/kg
2401.30.3510
Flue-cured
kg
2401.30.3520
Burley
kg
2401.30.3535
Fire-cured Kentucky and Tennessee
kg
2401.30.3540
Dark air-cured Kentucky and Tennessee
kg
2401.30.3550
Virginia fire-cured
kg
2401.30.3560
Virginia sun-cured
kg
2401.30.3590
Other
kg
2401.30.37
Other
28.4¢/kgFree (A+, BH, CL, CO, D, E, MA, OM, P, PA, PE, SG) 8.5¢/kg (KR)77.2¢/kg
2401.30.3710
Flue-cured
kg
2401.30.3720
Burley
kg
2401.30.3735
Fire-cured Kentucky and Tennessee
kg
2401.30.3740
Dark air-cured Kentucky and Tennessee
kg
2401.30.3750
Virginia fire-cured
kg
2401.30.3760
Virginia sun-cured
kg
2401.30.3790
Other
kg
2401.30.70
Other
350%Free (BH, CA, CL, IL, MX, SG) 46.60% (P) 105% (KR) 116.6% (PE) 280% (PA) See 9912.24.05-9912.24.10 (MA) See 9913.24.05-9913.24.10 (AU) See 9916.24.05-9916.24.10 (OM) See 9918.24.10-9918.24.11 (CO)350%
2401.30.7010
Flue-cured
kg
2401.30.7020
Burley
kg
2401.30.7035
Fire-cured Kentucky and Tennessee
kg
2401.30.7040
Dark air-cured Kentucky and Tennessee
kg
2401.30.7050
Virginia fire-cured
kg
2401.30.7060
Virginia sun-cured
kg
2401.30.7090
Other
kg
2402
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes:
2402.10
Cigars, cheroots and cigarillos, containing tobacco:
2402.10.30
Each valued less than 15¢
$1.89/kg + 4.7% [1]Free (A+, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG) [1]$9.92/kg + 25% [1]
2402.10.3030
Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000)
thousands
2402.10.3070
Other
thousands
2402.10.6000
Each valued 15¢ or over but less than 23¢
thousands57¢/kg + 1.4% [1]Free (A+, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG) [1]$9.92/kg + 25% [1]
2402.10.80
Each valued 23¢ or over
57¢/kg + 1.4% [1]Free(A, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG) [1]$9.92/kg + 25% [1]
2402.10.8030
Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000)
thousands
2402.10.8050
Other, each valued 23¢ or more but not more than 76¢
thousands
2402.10.8080
Other
thousands
2402.20
Cigarettes containing tobacco:
2402.20.1000
Containing clove
thousands41.7¢/kg + 0.9% [1]Free(A, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG) [1]$9.92/kg + 25% [1]
Other:
2402.20.8000
Paper-wrapped
thousands$1.05/kg + 2.3% [1]Free (A+, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG) [1]$9.92/kg + 25% [1]
2402.20.9000
Other
thousands$1.50/kg + 3.2% [1]Free(A, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG) [1]$9.92/kg+ 25% [1]
2402.90.0000
Other
thousands$1.05/kg + 2.3%Free (A+, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG)$9.92/kg + 25%
2403
Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences:
Smoking tobacco, whether or not containing tobacco substitutes in any proportion:
2403.11.0000
Water pipe tobacco, specified in subheading note 1 to this chapter [1]
kg32.8¢/kgFree (A+, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG)$1.21/kg
2403.19
Other:
2403.19.20
Prepared for marketing to the ultimate consumer in the identical form and package in which imported [1]
32.8¢/kgFree (A+, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG)$1.21/kg
2403.19.2020
Pipe tobacco
kg
2403.19.2050
Roll-your-own tobacco for making cigarettes
kg
2403.19.2080
Other
kg
Other:
2403.19.30
To be used in products other than cigarettes
32.8¢/kgFree (A+, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG)$1.21/kg
2403.19.3050
Flue-cured
kg
2403.19.3060
Burley
kg
2403.19.3080
Maryland
kg
2403.19.3090
Other
kg
Other:
2403.19.60
Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions
32.8¢/kgFree (A+, BH, CL, CO, D, E, MA, OM, P, PA, PE, SG) 9.8¢/kg (KR)$1.21/kg
2403.19.6050
Flue-cured
kg
2403.19.6060
Burley
kg
2403.19.6080
Maryland
kg
2403.19.6090
Other
kg
2403.19.90
Other
350%Free (BH, CA, CL, IL, MX, SG) 46.60% (P) 105% (KR) 116.6% (PE) 280% (PA) See 9912.24.05-9912.24.10 (MA) See 9913.24.05-9913.24.10 (AU) See 9916.24.05-9916.24.10 (OM) See 9918.24.10-9918.24.11 (CO)350%
2403.19.9050
Flue-cured
kg
2403.19.9060
Burley
kg
2403.19.9080
Maryland
kg
2403.19.9090
Other
kg
Other:
2403.91
"Homogenized" or "reconstituted" tobacco:
2403.91.2000
Suitable for use as wrapper tobacco
kg62¢/kgFree (A, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG)$6.45/kg
Other:
2403.91.43
To be used in products other than cigarettes
19.9¢/kgFree (A+, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG)$1.10/kg
2403.91.4350
Flue-cured
kg
2403.91.4360
Burley
kg
2403.91.4380
Maryland
kg
2403.91.4390
Other
kg
Other:
2403.91.45
Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions
19.9¢/kgFree (A+, BH, CL, CO, D, E, MA, OM, P, PA, PE, SG) 5.9¢/kg (KR)$1.10/kg
2403.91.4550
Flue-cured
kg
2403.91.4560
Burley
kg
2403.91.4580
Maryland
kg
2403.91.4590
Other
kg
2403.91.47
Other
350%Free (BH, CA, CL, IL, MX, SG) 46.60% (P) 105% (KR) 116.6% (PE) 280% (PA) See 9912.24.05-9912.24.10 (MA) See 9913.24.05-9913.24.10 (AU) See 9916.24.05-9916.24.10 (OM) See 9918.24.10-9918.24.11 (CO)350%
2403.91.4750
Flue-cured
kg
2403.91.4760
Burley
kg
2403.91.4780
Maryland
kg
2403.91.4790
Other
kg
2403.99
Other:
2403.99.20
Prepared for marketing to the ultimate consumer in the identical form and package in which imported
24.7¢/kgFree (A+, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG)$1.21/kg
2403.99.2030
Chewing tobacco [1]
kg
2403.99.2040
Snuff and snuff flours [1]
kg
2403.99.2090
Other
kg
Other:
2403.99.30
To be used in products other than cigarettes
24.7¢/kgFree (A+, AU, BH, CA, CL, CO, D, E, IL, KR, MA, MX, OM, P, PA, PE, SG)$1.21/kg
2403.99.3050
Flue-cured
kg
2403.99.3060
Burley
kg
Other:
2403.99.3065
Partially manufactured, blended or mixed tobacco
kg
2403.99.3070
Other
kg
Other:
2403.99.60
Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions
24.7¢/kgFree (A+, BH, CL, CO, D, E, MA, OM, P, PA, PE, SG) 7.4¢/kg (KR)$1.21/kg
2403.99.6050
Flue-cured
kg
2403.99.6060
Burley
kg
Other:
2403.99.6065
Partially manufactured, blended or mixed tobacco
kg
2403.99.6070
Other
kg
2403.99.90
Other
350%Free (BH, CA, CL, IL, MX, SG) 46.60% (P) 105% (KR) 116.6% (PE) 280% (PA) See 9912.24.05-9912.24.10 (MA) See 9913.24.05-9913.24.10 (AU) See 9916.24.05-9916.24.10 (OM) See 9918.24.10-9918.24.11 (CO)350%
2403.99.9050
Flue-cured
kg
2403.99.9060
Burley
kg
Other:
2403.99.9065
Partially manufactured, blended or mixed tobacco
kg
2403.99.9070
Other
kg
  • Footnotes
  • [1] Imports under this provision may be subject to Federal Excise Tax (26 U.S.C. 5701).