Heading/ Subheading | Stat Suffix | Article Description | Unit of Quantity | Rates of Duty ![]() | ||
---|---|---|---|---|---|---|
1 | 2 | |||||
General | Special | |||||
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 1/ | $5.02/kg | |||
2401.10.21.20 | 20 | Connecticut shade | kg | |||
2401.10.21.40 | 40 | Other | kg | |||
2401.10.29 | Other | Free 1/ | $5.02/kg | |||
2401.10.29.20 | 20 | Connecticut shade | kg | |||
2401.10.29.40 | 40 | Other | kg | |||
Not containing wrapper tobacco, or not containing over 35 percent wrapper tobacco: | ||||||
Oriental or Turkish type: | ||||||
2401.10.44 | 00 | Cigarette leaf | kg | Free 1/ | 77.2¢/kg | |
2401.10.48 | 00 | Other | kg | Free 1/ | 85¢/kg | |
2401.10.53 | Cigar binder and filler | Free 1/ | 85¢/kg | |||
2401.10.53.40 | 40 | Binder | kg | |||
2401.10.53.50 | 50 | 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¢/kg 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) | 77.2¢/kg | ||
2401.10.61.30 | 30 | Flue-cured | kg | |||
2401.10.61.60 | 60 | Burley | kg | |||
2401.10.61.80 | 80 | Maryland | kg | |||
2401.10.61.90 | 90 | Other | kg | |||
Other: | ||||||
2401.10.63 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 23.9¢/kg 1/ | Free (A+, BH, CL, CO, D, E, KR, MA, OM, P, PA, PE, S, SG) | 77.2¢/kg | ||
2401.10.63.30 | 30 | Flue-cured | kg | |||
2401.10.63.60 | 60 | Burley | kg | |||
2401.10.63.80 | 80 | Maryland | kg | |||
2401.10.63.90 | 90 | Other | kg | |||
2401.10.65 | Other | 350% 1/ | Free (AU, BH, CL, IL, KR, MA, OM, P, PE, S, SG) 35% (PA) See 9918.24.10-9918.24.11 (CO) | 350% | ||
2401.10.65.30 | 30 | Flue-cured | kg | |||
2401.10.65.60 | 60 | Burley | kg | |||
2401.10.65.80 | 80 | Maryland | kg | |||
2401.10.65.90 | 90 | Other | kg | |||
2401.10.95 | Other | 32.7¢/kg 1/ | Free (A, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) | 85¢/kg | ||
2401.10.95.10 | 10 | Fire-cured Kentucky and Tennessee | kg | |||
2401.10.95.15 | 15 | Dark-air cured Kentucky and Tennessee | kg | |||
2401.10.95.20 | 20 | Virginia fire-cured | kg | |||
2401.10.95.25 | 25 | Virginia sun-cured | kg | |||
2401.10.95.30 | 30 | Blackfat | kg | |||
2401.10.95.60 | 60 | Other | kg | |||
2401.20 | Tobacco, partly or wholly stemmed/stripped: | |||||
Not threshed or similarly processed: | ||||||
2401.20.05 | 00 | Leaf tobacco, the product of two or more countries or dependencies, when mixed or packed together | kg | $5.48/kg 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) | $6.45/kg |
Other: | ||||||
Containing over 35 percent wrapper tobacco: | ||||||
2401.20.14 | Wrapper tobacco | Free 1/ | $6.45/kg | |||
2401.20.14.20 | 20 | Connecticut shade | kg | |||
2401.20.14.40 | 40 | Other | kg | |||
2401.20.18 | 00 | Other | kg | Free 1/ | $6.45/kg | |
Not containing wrapper tobacco, or not containing over 35 percent wrapper tobacco: | ||||||
Oriental or Turkish type: | ||||||
2401.20.23 | 00 | Cigarette leaf | kg | Free 1/ | $1.21/kg | |
2401.20.26 | 00 | Other | kg | Free 1/ | $1.15/kg | |
2401.20.29 | Cigar binder and filler | Free 1/ | $1.15/kg | |||
2401.20.29.70 | 70 | Binder | kg | |||
2401.20.29.90 | 90 | 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¢/kg 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) | $1.21/kg | ||
2401.20.31.10 | 10 | Flue-cured | kg | |||
2401.20.31.20 | 20 | Burley | kg | |||
2401.20.31.30 | 30 | Maryland | kg | |||
2401.20.31.40 | 40 | Other | kg | |||
Other: | ||||||
2401.20.33 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 40.9¢/kg 1/ | Free (A+, BH, CL, CO, D, E, KR, MA, OM, P, PA, PE, S, SG) | $1.21/kg | ||
2401.20.33.10 | 10 | Flue-cured | kg | |||
2401.20.33.20 | 20 | Burley | kg | |||
2401.20.33.30 | 30 | Maryland | kg | |||
2401.20.33.40 | 40 | Other | kg | |||
2401.20.35 | Other | 350% 1/ | Free (AU, BH, CL, IL, KR, MA, OM, P, PE, S, SG) 35% (PA) See 9918.24.10-9918.24.11 (CO) | 350% | ||
2401.20.35.10 | 10 | Flue-cured | kg | |||
2401.20.35.20 | 20 | Burley | kg | |||
2401.20.35.30 | 30 | Maryland | kg | |||
2401.20.35.40 | 40 | Other | kg | |||
2401.20.57 | Other | 39.7¢/kg 1/ | Free (A*, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) | $1.15/kg | ||
2401.20.57.10 | 10 | Fire-cured Kentucky and Tennessee | kg | |||
2401.20.57.15 | 15 | Dark-air cured Kentucky and Tennessee | kg | |||
2401.20.57.20 | 20 | Virginia fire-cured | kg | |||
2401.20.57.25 | 25 | Virginia sun-cured | kg | |||
2401.20.57.30 | 30 | Blackfat | kg | |||
2401.20.57.40 | 40 | Other | kg | |||
Threshed or similarly processed: | ||||||
2401.20.60 | From cigar leaf | Free 1/ | 77.2¢/kg | |||
2401.20.60.20 | 20 | Connecticut shade | kg | |||
2401.20.60.40 | 40 | Other | kg | |||
Other: | ||||||
2401.20.75 | 00 | Oriental or Turkish type | kg | Free 1/ | $1.10/kg | |
Other: | ||||||
2401.20.83 | To be used in products other than cigarettes | 37.5¢/kg 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) | $1.10/kg | ||
2401.20.83.10 | 10 | Flue-cured | kg | |||
2401.20.83.20 | 20 | Burley | kg | |||
2401.20.83.30 | 30 | Maryland | kg | |||
2401.20.83.35 | 35 | Fire-cured Kentucky and Tennessee | kg | |||
2401.20.83.40 | 40 | Dark-air cured Kentucky and Tennessee | kg | |||
2401.20.83.50 | 50 | Virginia fire-cured | kg | |||
2401.20.83.55 | 55 | Virginia sun-cured | kg | |||
2401.20.83.60 | 60 | Blackfat | kg | |||
2401.20.83.90 | 90 | Other | kg | |||
Other: | ||||||
2401.20.85 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 37.5¢/kg 1/ | Free (A+, BH, CL, CO, D, E, KR, MA, OM, P, PA, PE, S, SG) | $1.10/kg | ||
2401.20.85.10 | 10 | Flue-cured | kg | |||
2401.20.85.20 | 20 | Burley | kg | |||
2401.20.85.30 | 30 | Maryland | kg | |||
2401.20.85.35 | 35 | Fire-cured Kentucky and Tennessee | kg | |||
2401.20.85.40 | 40 | Dark-air cured Kentucky and Tennessee | kg | |||
2401.20.85.50 | 50 | Virginia fire-cured | kg | |||
2401.20.85.55 | 55 | Virginia sun-cured | kg | |||
2401.20.85.60 | 60 | Blackfat | kg | |||
2401.20.85.90 | 90 | Other | kg | |||
2401.20.87 | Other | 350% 1/ | Free (AU, BH, CL, IL, KR, MA, OM, P, PE, S, SG) 35% (PA) See 9918.24.10-9918.24.11 (CO) | 350% | ||
2401.20.87.10 | 10 | Flue-cured | kg | |||
2401.20.87.20 | 20 | Burley | kg | |||
2401.20.87.30 | 30 | Maryland | kg | |||
2401.20.87.35 | 35 | Fire-cured Kentucky and Tennessee | kg | |||
2401.20.87.40 | 40 | Dark-air cured Kentucky and Tennessee | kg | |||
2401.20.87.50 | 50 | Virginia fire-cured | kg | |||
2401.20.87.55 | 55 | Virginia sun-cured | kg | |||
2401.20.87.60 | 60 | Blackfat | kg | |||
2401.20.87.90 | 90 | Other | kg | |||
2401.30 | Tobacco refuse: | |||||
From cigar leaf: | ||||||
Tobacco stems: | ||||||
2401.30.03 | 00 | Not cut, not ground and not pulverized | kg | Free 1/ | Free | |
2401.30.06 | 00 | Cut, ground or pulverized | kg | Free 1/ | $1.21/kg | |
2401.30.09 | 00 | Other | kg | Free 1/ | 77.2¢/kg | |
From Oriental or Turkish type tobacco: | ||||||
Tobacco stems | ||||||
2401.30.13 | 00 | Not cut, not ground and not pulverized | kg | Free 1/ | Free | |
2401.30.16 | 00 | Cut, ground or pulverized | kg | Free 1/ | $1.21/kg | |
2401.30.19 | 00 | Other | kg | Free 1/ | 77.2¢/kg | |
Other: | ||||||
To be used in products other than cigarettes: | ||||||
Tobacco stems: | ||||||
2401.30.23 | Not cut, not ground and not pulverized | Free 1/ | Free | |||
2401.30.23.10 | 10 | Flue-cured | kg | |||
2401.30.23.20 | 20 | Burley | kg | |||
2401.30.23.35 | 35 | Fire-cured Kentucky and Tennessee | kg | |||
2401.30.23.40 | 40 | Dark air-cured Kentucky and Tennessee | kg | |||
2401.30.23.50 | 50 | Virginia fire-cured | kg | |||
2401.30.23.60 | 60 | Virginia sun-cured | kg | |||
2401.30.23.90 | 90 | Other | kg | |||
2401.30.25 | Cut, ground or pulverized | 97¢/kg 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) | $1.21/kg | ||
2401.30.25.10 | 10 | Flue-cured | kg | |||
2401.30.25.20 | 20 | Burley | kg | |||
2401.30.25.35 | 35 | Fire-cured Kentucky and Tennessee | kg | |||
2401.30.25.40 | 40 | Dark air-cured Kentucky and Tennessee | kg | |||
2401.30.25.50 | 50 | Virginia fire-cured | kg | |||
2401.30.25.60 | 60 | Virginia sun-cured | kg | |||
2401.30.25.90 | 90 | Other | kg | |||
2401.30.27 | Other | 28.4¢/kg 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) | 77.2¢/kg | ||
2401.30.27.10 | 10 | Flue-cured | kg | |||
2401.30.27.20 | 20 | Burley | kg | |||
2401.30.27.35 | 35 | Fire-cured Kentucky and Tennessee | kg | |||
2401.30.27.40 | 40 | Dark air-cured Kentucky and Tennessee | kg | |||
2401.30.27.50 | 50 | Virginia fire-cured | kg | |||
2401.30.27.60 | 60 | Virginia sun-cured | kg | |||
2401.30.27.90 | 90 | 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 | Free 1/ | Free | |||
2401.30.33.10 | 10 | Flue-cured | kg | |||
2401.30.33.20 | 20 | Burley | kg | |||
2401.30.33.35 | 35 | Fire-cured Kentucky and Tennessee | kg | |||
2401.30.33.40 | 40 | Dark air-cured Kentucky and Tennessee | kg | |||
2401.30.33.50 | 50 | Virginia fire-cured | kg | |||
2401.30.33.60 | 60 | Virginia sun-cured | kg | |||
2401.30.33.90 | 90 | Other | kg | |||
2401.30.35 | Cut, ground or pulverized | 97¢/kg 1/ | Free (A+, BH, CL, CO, D, E, KR, MA, OM, P, PA, PE, S, SG) | $1.21/kg | ||
2401.30.35.10 | 10 | Flue-cured | kg | |||
2401.30.35.20 | 20 | Burley | kg | |||
2401.30.35.35 | 35 | Fire-cured Kentucky and Tennessee | kg | |||
2401.30.35.40 | 40 | Dark air-cured Kentucky and Tennessee | kg | |||
2401.30.35.50 | 50 | Virginia fire-cured | kg | |||
2401.30.35.60 | 60 | Virginia sun-cured | kg | |||
2401.30.35.90 | 90 | Other | kg | |||
2401.30.37 | Other | 28.4¢/kg 1/ | Free (A+, BH, CL, CO, D, E, KR, MA, OM, P, PA, PE, S, SG) | 77.2¢/kg | ||
2401.30.37.10 | 10 | Flue-cured | kg | |||
2401.30.37.20 | 20 | Burley | kg | |||
2401.30.37.35 | 35 | Fire-cured Kentucky and Tennessee | kg | |||
2401.30.37.40 | 40 | Dark air-cured Kentucky and Tennessee | kg | |||
2401.30.37.50 | 50 | Virginia fire-cured | kg | |||
2401.30.37.60 | 60 | Virginia sun-cured | kg | |||
2401.30.37.90 | 90 | Other | kg | |||
2401.30.70 | Other | 350% 1/ | Free (AU, BH, CL, IL, KR, MA, OM, P, PE, S, SG) 35% (PA) See 9918.24.10-9918.24.11 (CO) | 350% | ||
2401.30.70.10 | 10 | Flue-cured | kg | |||
2401.30.70.20 | 20 | Burley | kg | |||
2401.30.70.35 | 35 | Fire-cured Kentucky and Tennessee | kg | |||
2401.30.70.40 | 40 | Dark air-cured Kentucky and Tennessee | kg | |||
2401.30.70.50 | 50 | Virginia fire-cured | kg | |||
2401.30.70.60 | 60 | Virginia sun-cured | kg | |||
2401.30.70.90 | 90 | 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/ 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) | $9.92/kg + 25% 1/ | ||
2402.10.30.30 | 30 | Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000) | thousands kg | |||
2402.10.30.70 | 70 | Other | thousands kg | |||
2402.10.60 | 00 | Each valued 15¢ or over but less than 23¢ | thousands kg | 57¢/kg + 1.4% 1/ 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) | $9.92/kg + 25% 1/ |
2402.10.80 | Each valued 23¢ or over | 57¢/kg + 1.4% 1/ 1/ | Free (A, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) | $9.92/kg + 25% 1/ | ||
2402.10.80.30 | 30 | Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000) | thousands kg | |||
2402.10.80.50 | 50 | Other, each valued 23¢ or more but not more than 76¢ | thousands kg | |||
2402.10.80.80 | 80 | Other | thousands kg | |||
2402.20 | Cigarettes containing tobacco: | |||||
2402.20.10 | 00 | Containing clove | thousands kg | 41.7¢/kg + 0.9% 1/ 1/ | Free (A, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) | $9.92/kg + 25% 1/ |
Other: | ||||||
2402.20.80 | 00 | Paper-wrapped | thousands kg | $1.05/kg + 2.3% 1/ 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) | $9.92/kg + 25% 1/ |
2402.20.90 | 00 | Other | thousands kg | $1.50/kg + 3.2% 1/ 1/ | Free (A, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) | $9.92/kg+ 25% 1/ |
2402.90.00 | 00 | Other | thousands kg | $1.05/kg + 2.3% 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, 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: | ||||||
2403.11.00 | 00 | Water pipe tobacco, specified in subheading note 1 to this chapter 1/ | kg | 32.8¢/kg 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, 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¢/kg 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) | $1.21/kg | ||
2403.19.20.20 | 20 | Pipe tobacco | kg | |||
2403.19.20.50 | 50 | Roll-your-own tobacco for making cigarettes | kg | |||
2403.19.20.80 | 80 | Other | kg | |||
Other: | ||||||
2403.19.30 | To be used in products other than cigarettes | 32.8¢/kg 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) | $1.21/kg | ||
2403.19.30.50 | 50 | Flue-cured | kg | |||
2403.19.30.60 | 60 | Burley | kg | |||
2403.19.30.80 | 80 | Maryland | kg | |||
2403.19.30.90 | 90 | Other | kg | |||
Other: | ||||||
2403.19.60 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 32.8¢/kg 1/ | Free (A+, BH, CL, CO, D, E, KR, MA, OM, P, PA, PE, S, SG) | $1.21/kg | ||
2403.19.60.50 | 50 | Flue-cured | kg | |||
2403.19.60.60 | 60 | Burley | kg | |||
2403.19.60.80 | 80 | Maryland | kg | |||
2403.19.60.90 | 90 | Other | kg | |||
2403.19.90 | Other | 350% 1/ | Free (AU, BH, CL, IL, KR, MA, OM, P, PE, S, SG) 35% (PA) See 9918.24.10-9918.24.11 (CO) | 350% | ||
2403.19.90.50 | 50 | Flue-cured | kg | |||
2403.19.90.60 | 60 | Burley | kg | |||
2403.19.90.80 | 80 | Maryland | kg | |||
2403.19.90.90 | 90 | Other | kg | |||
Other: | ||||||
2403.91 | "Homogenized" or "reconstituted" tobacco: | |||||
2403.91.20 | 00 | Suitable for use as wrapper tobacco | kg | 62¢/kg 1/ | Free (A, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) | $6.45/kg |
Other: | ||||||
2403.91.43 | To be used in products other than cigarettes | 19.9¢/kg 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) | $1.10/kg | ||
2403.91.43.50 | 50 | Flue-cured | kg | |||
2403.91.43.60 | 60 | Burley | kg | |||
2403.91.43.80 | 80 | Maryland | kg | |||
2403.91.43.90 | 90 | Other | kg | |||
Other: | ||||||
2403.91.45 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 19.9¢/kg 1/ | Free (A+, BH, CL, CO, D, E, KR, MA, OM, P, PA, PE, S, SG) | $1.10/kg | ||
2403.91.45.50 | 50 | Flue-cured | kg | |||
2403.91.45.60 | 60 | Burley | kg | |||
2403.91.45.80 | 80 | Maryland | kg | |||
2403.91.45.90 | 90 | Other | kg | |||
2403.91.47 | Other | 350% 1/ | Free (AU, BH, CL, IL, KR, MA, OM, P, PE, S, SG) 35% (PA) See 9918.24.10-9918.24.11 (CO) | 350% | ||
2403.91.47.50 | 50 | Flue-cured | kg | |||
2403.91.47.60 | 60 | Burley | kg | |||
2403.91.47.80 | 80 | Maryland | kg | |||
2403.91.47.90 | 90 | Other | kg | |||
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 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) | $1.21/kg | ||
2403.99.21.30 | 30 | Chewing tobacco 1/ | kg | |||
2403.99.21.40 | 40 | Snuff and snuff flours of a kind described in statistical note 1 to this chapter 1/ | kg | |||
2403.99.21.90 | 90 | Other | kg | |||
Other: | ||||||
2403.99.31 | To be used in products other than cigarettes | 24.7¢/kg 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) | $1.21/kg | ||
2403.99.31.50 | 50 | Flue-cured | kg | |||
2403.99.31.60 | 60 | Burley | kg | |||
Other: | ||||||
2403.99.31.65 | 65 | Partially manufactured, blended or mixed tobacco | kg | |||
2403.99.31.70 | 70 | Other | kg | |||
Other: | ||||||
2403.99.60 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 24.7¢/kg 1/ | Free (A+, BH, CL, CO, D, E, KR, MA, OM, P, PA, PE, S, SG) | $1.21/kg | ||
2403.99.60.50 | 50 | Flue-cured | kg | |||
2403.99.60.60 | 60 | Burley | kg | |||
Other: | ||||||
2403.99.60.65 | 65 | Partially manufactured, blended or mixed tobacco | kg | |||
2403.99.60.70 | 70 | Other | kg | |||
2403.99.90 | Other | 350% 1/ | Free (AU, BH, CL, IL, KR, MA, OM, P, PE, S, SG) 35% (PA) See 9918.24.10-9918.24.11 (CO) | 350% | ||
2403.99.90.50 | 50 | Flue-cured | kg | |||
2403.99.90.60 | 60 | Burley | kg | |||
Other: | ||||||
2403.99.90.65 | 65 | Partially manufactured, blended or mixed tobacco | kg | |||
2403.99.90.70 | 70 | Other | kg | |||
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: | |||||
Products intended for inhalation without combustion: | ||||||
2404.11.00 | 00 | Containing tobacco or reconstituted tobacco | kg | 24.7¢/kg 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) | $1.21/kg |
2404.12 | Other, containing nicotine: | |||||
Mixtures for personal electric or electronic vaporizing devices: | ||||||
2404.12.05 | 00 | Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances | kg | 6.5% 1/ | Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 3.7¢/kg + 60% |
2404.12.10 | 00 | Other | kg | 5% 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 25% |
2404.12.90 | 00 | Other | kg | 6.5% 1/ | Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 3.7¢/kg + 60% |
2404.19 | Other: | |||||
Mixtures for personal electric or electronic vaporizing devices: | ||||||
2404.19.05 | 00 | Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances | kg | 6.5% 1/ | Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 3.7¢/kg + 60% |
2404.19.10 | 00 | Other | kg | 5% 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 25% |
2404.19.90 | 00 | Other | kg | 24.7¢/kg 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) | $1.21/kg |
Other: | ||||||
2404.91.00 | 00 | For oral application | kg | 6.4% 1/ | Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 20% |
2404.92.00 | 00 | For transdermal application | kg | 5% 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 25% |
2404.99.00 | 00 | Other | kg | 5% 1/ | Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) | 25% |
CHAPTER 24
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY
IV
24-1
Notes
- 1. This chapter does not cover medicinal cigarettes (chapter 30).
- 2. Any products classifiable in heading 2404 and any other heading of the chapter are to be classified in heading 2404.
- 3. For the purposes of heading 2404, the expression "inhalation without combustion" means inhalation through heated delivery or other means, without combustion.
Subheading Note
- 1. For the purposes of subheading 2403.11.00, the expression "water pipe tobacco" means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavored with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading.
Additional U.S. Notes
- 1. The term "wrapper tobacco", as used in this chapter, means that quality of leaf tobacco which has the requisite color, texture and burn, and is of sufficient size for cigar wrappers, and the term "filler tobacco" means all other leaf tobacco.
- 2. The percentage of wrapper tobacco in a bale, box, package or other shipping unit is the ratio of the number of leaves of wrapper tobacco in such unit to the total number of leaves therein. In determining such percentage for classification purposes, the district director of customs shall examine at least 10 hands, and shall count the leaves in at least 2 hands, from each shipping unit designated for examination.
- 3. The dutiable weight of cigars and cigarettes includes the weight of all materials which are integral parts thereof.
- 4. Certain samples of tobacco products provided for in this chapter are entitled to duty-free treatment (chapter 98).
- 5.
- (a) The aggregate quantity of tobacco entered, or withdrawn from warehouse, for consumption under subheadings 2401.10.63, 2401.20.33, 2401.20.85, 2401.30.33, 2401.30.35, 2401.30.37, 2403.19.60, 2403.91.45 and 2403.99.60 during the period from September 13 in any year to the following September 12, inclusive, shall not exceed the quantities specified below.
Quantity (metric tons) Argentina 10,750 Brazil 80,200 Chile 2,750 European Community (aggregate of Austria, Belgium, Denmark, Finland, France, the Federal Republic of Germany, Greece, Ireland, Italy, Luxembourg, the Netherlands, Portugal, Spain, and Sweden) 9,956 Guatemala 10,000 Malawi 12,000 Philippines 3,000 Thailand 7,000 United Kingdom 44 Zimbabwe 12,000 Other countries or areas 3,000 - (b) The subheadings enumerated in subdivision (a) of this note shall not include--
- (i) products of Canada, Israel or Mexico, or
- (ii) any quantities of tobacco for which duty treatment is claimed under any provision of chapter 98 of this schedule,
and no such articles shall be classifiable in such subheadings. - (c) The quantitative limitations under this note are subject to regulations as may be issued by the United States Trade Representative or its designated agency.
- (d) Notwithstanding any other provision of this note, imports of tobacco, other than the product of Canada, Israel or Mexico, shall be eligible for the rates of duty provided in, and shall be classified in, the subheadings specified in paragraph (a) of this note, provided that the articles were (1) exported from the country of origin prior to September 13, 1995, and (2) imported directly from the country of origin into the customs territory of the United States, accompanied by such documentation as may be determined necessary by the Secretary of Treasury. For the purposes of this paragraph, entries of tobacco withdrawn from warehouse for consumption or entries of tobacco from foreign-trade zones shall not be determined to be imported directly from the country of origin into the customs territory of the United States.
- (e) For purposes of this chapter, imported tobaccos that are used to prepare cigarette tobaccos for marketing to the ultimate consumer to make hand-rolled cigarettes, are considered to be tobacco to be used in products other than cigarettes.
- (a) The aggregate quantity of tobacco entered, or withdrawn from warehouse, for consumption under subheadings 2401.10.63, 2401.20.33, 2401.20.85, 2401.30.33, 2401.30.35, 2401.30.37, 2403.19.60, 2403.91.45 and 2403.99.60 during the period from September 13 in any year to the following September 12, inclusive, shall not exceed the quantities specified below.
- 6. For the purposes of this chapter, the term "prepared for marketing to the ultimate consumer in the identical form and package in which imported" means that the product is imported in packaging of such sizes and labeling as to be readily identifiable as being intended for retail sale to the ultimate consumer without any alteration in the form of the product or its packaging.
Statistical Note
- 1. For the purposes of statistical reporting number 2403.99.2140, "snuff and snuff flours" means any finely cut, ground, or powdered tobacco that is not intended to be smoked. Any product which has been determined to be "snuff and snuff flours" in rulings by the Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury, should be reported under this provision. "Snuff and snuff flours" includes a product commonly known as "gutkha" or "gutka", which is typically a combination of areca (betel) nuts, tobacco, and spices. "Gutkha" is consumed orally by placing it between the gum and cheek and sucking and chewing. Imports under statistical reporting number 2403.99.2140 are subject to Federal Excise Tax at the rates set forth in the Internal Revenue Code at 26 U.S.C.§ 5701(e) and must be packaged and labeled in accordance with regulations prescribed under 26 U.S.C. § 5723.
SECTION IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE
HUMAN BODY
IV-1
Note
- 1. In this section the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 percent by weight.
Additional U.S. Notes
- 1. In this section the term "canned" means preserved in airtight containers by heat processing to destroy or inactivate micro-organisms and enzymes that otherwise could cause spoilage.
- 2. For the purposes of this section, unless the context otherwise requires--
- (a) the term "percent by dry weight" means the sugar content as a percentage of the total solids in the product;
- (b) The term "capable of being further processed or mixed with similar or other ingredients" means that the imported product is in such condition or container as to be subject to any additional preparation, treatment or manufacture or to be blended or combined with any additional ingredient, including water or any other liquid, other than processing or mixing with other ingredients performed by the ultimate consumer prior to consumption of the product;
- (c) the term "prepared for marketing to the ultimate consumer in the identical form and package in which imported" means that the product is imported in packaging of such sizes and labeling as to be readily identifiable as being intended for retail sale to the ultimate consumer without any alteration in the form of the product or its packaging; and
- (d) the term "ultimate consumer" does not include institutions such as hospitals, prisons and military establishments or food service establishments such as restaurants, hotels, bars or bakeries.