What does HTS Chapter 24 cover?

Chapter 24 of the US Harmonized Tariff Schedule covers tobacco and manufactured tobacco substitutes. It contains 4 four-digit headings and 205 tariff lines.

What is the duty rate for Chapter 24 goods?

General duty rates from 5% to 350%, with 38 duty-free lines; 119 lines carry a specific or compound duty. The rate that applies depends on the specific tariff line and the country of origin — preferential trade agreements can reduce or eliminate the general rate.

How do I find the right HTS code in Chapter 24?

Classification depends on the material, construction, and intended use of the product. Browse the headings on this page, or describe your product in the search box to get a candidate code with its duty rate.

Chapter 24

HTS codes for tobacco

Tobacco and manufactured tobacco substitutes.

Headings: 4
Tariff lines: 205
General duty: General duty rates from 5% to 350%, with 38 duty-free lines; 119 lines carry a specific or compound duty

Headings in Chapter 24

2401Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse137
2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes10
2403Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences44
2404Products 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 body14

Documents required to import Chapter 24 goods

Customs paperwork typically required to import these goods into the United States. Conditional items depend on shipment value, transport mode, or origin.

Commercial InvoiceRequired
Packing ListRequired
Bill of Lading / Airway BillRequired
CBP Entry Summary (7501)Required
Prepared and filed by your customs broker
CBP Entry / Release (3461)Required
Prepared and filed by your customs broker
Customs Bond (CBP 301)Conditional
Required for formal entries — generally shipments valued over $2,500
Single-entry or continuous bond, obtained through your broker or a surety
Importer Security Filing (ISF "10+2")Conditional
Required for ocean freight only
Filed electronically at least 24 hours before loading at the foreign port
Importer ID Input Record (CBP 5106)Conditional
Required to establish or update your importer-of-record number with CBP
One-time setup for a new importer; not filed per shipment
Entry Manifest (CBP 7533)Conditional
Alternative to the 3461 for informal, low-value, or contiguous-country entries
FDA Prior NoticeRequired
Must be submitted 2-8 hours before arrival
Phytosanitary CertificateConditional
Required for plant-based products

Common questions

What does HTS Chapter 24 cover?: Chapter 24 of the US Harmonized Tariff Schedule covers tobacco and manufactured tobacco substitutes. It contains 4 four-digit headings and 205 tariff lines.
What is the duty rate for Chapter 24 goods?: General duty rates from 5% to 350%, with 38 duty-free lines; 119 lines carry a specific or compound duty. The rate that applies depends on the specific tariff line and the country of origin — preferential trade agreements can reduce or eliminate the general rate.
How do I find the right HTS code in Chapter 24?: Classification depends on the material, construction, and intended use of the product. Browse the headings on this page, or describe your product in the search box to get a candidate code with its duty rate.