Chapter 24
HTS Chapter 24
4 headings · 41 tariff lines · 8 duty-free lines · ad valorem rates from 1.4% to 350%
Headings in chapter 24
| Heading | Description | Lines | Free | Rate range |
|---|---|---|---|---|
| 2401 | Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse | 24 | 8 | 350–350% |
| 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | 2 | 0 | 1.4–4.7% |
| 2403 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences | 11 | 0 | 350–350% |
| 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 | 4 | 0 | 5–6.5% |
How to read chapter 24
Chapter 24 is part of the international Harmonized System, not a US invention — the chapter and heading boundaries are shared with every country that uses HS 2022. The 41 tariff lines below them are where countries diverge: national suffixes, rate levels and quota notes are set locally.
8 of the 41 lines in this chapter carry a general rate of Free. That is a statement about the general column only — Section 301, AD/CVD and quota measures are applied on top and are not reflected here.