Harmonized Tariff Schedule of the U.S. › Chapter 24 Tobacco and manufactured tobacco substitutes; products for inhalation without combustion; nicotine products
2403.19.90.60Tariff line
Classification path
Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences
2403
Smoking tobacco, whether or not containing tobacco substitutes in any proportion
Other
Other
Other
Other
Burley
2403.19.90.60
Rates of duty
General rate (Column 1)350%
SpecialFree (AU, BH, CL, IL, KR, MA, OM, P, PA, PE, S, SG) See 9918.24.10- 9918.24.11 (CO)
Column 2350%
Unitkg
Free (AU, BH, CL, IL, KR, MA, OM, P, PA, PE, S, SG) See 9918.24.10- 9918.24.11 (CO)
Printed page 1340
Measure flags
for origin CN, entry date 2026-10-25 · base rate 350%
- Section 301 forced-labor tariff (12.5%)9903.05.31Applies+12.5%China: Column 1 rate + 12.5% additional
- China 301 List 3 (9903.88.03)9903.88.03Applies+25%8-digit subheading 2403.19.90 is on L3
- Tariff-rate quota: this is the over-quota lineInfo—Tobacco TRQ (country allocations) | allocation: Country allocation (AR / BR / CL / GT / MW / PH / TH / ZW / EU, etc.) + others | Applies without allocation or once the quota is filled (chapter 24 additional U.S. note 5); the base rate above is the over-quota rate
- PGAFDA FD2 · requiredAMS AM7TTB TB1
Confirmed total 387.5% · max 387.5%Full duty breakdown →