Harmonized Tariff Schedule of the U.S. › Chapter 24 Tobacco and manufactured tobacco substitutes; products for inhalation without combustion; nicotine products
2403.91.45.50Tariff line
Classification path
Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences
2403
Other
"Homogenized" or "reconstituted" tobacco
Other
Other
Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions
Flue-cured
2403.91.45.50
Rates of duty
General rate (Column 1)19.9¢/kg
SpecialFree (A+, BH, CL, CO, D, E, KR, MA, OM, P, PA, PE, S, SG)
Column 2$1.10/kg
Unitkg
Free (A+, BH, CL, CO, D, E, KR, MA, OM, P, PA, PE, S, SG)
Printed page 1341
Measure flags
for origin CN, entry date 2026-10-25 · base rate 19.9¢/kg
- Section 301 forced-labor tariff (12.5%)9903.05.31Applies+12.5%China: Column 1 rate + 12.5% additional
- China 301 List 4A (9903.88.15)9903.88.15Applies+7.5%8-digit subheading 2403.91.45 is on L4A
- Tariff-rate quota: this is the in-quota lineInfo—Tobacco TRQ (country allocations) | allocation: Country allocation (AR / BR / CL / GT / MW / PH / TH / ZW / EU, etc.) + others | Requires quota allocation / license and entry while the quota is open (chapter 24 additional U.S. note 5); once filled, enter under the over-quota line
- PGAFDA FD2 · requiredAMS AM7TTB TB1
Confirmed total 20% · max 20%Full duty breakdown →