Harmonized Tariff Schedule of the U.S. › Chapter 24 Tobacco and manufactured tobacco substitutes; products for inhalation without combustion; nicotine products
2403.99.31.60Tariff line
Classification path
Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences
2403
Other
Other
Other
To be used in products other than cigarettes
Burley
2403.99.31.60
Rates of duty
General rate (Column 1)24.7¢/kg
SpecialFree (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)
Column 2$1.21/kg
Unitkg
Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)
Printed page 1342
Measure flags
for origin CN, entry date 2026-10-25 · base rate 24.7¢/kg
- 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 2403.99.31 is on L3
- PGAFDA FD2 · requiredAMS AM7TTB TB1
Confirmed total 37.5% · max 37.5%Full duty breakdown →