Harmonized Tariff Schedule of the U.S. › Chapter 24 Tobacco and manufactured tobacco substitutes; products for inhalation without combustion; nicotine products
2403.99.31.65Tariff 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
Other
Partially manufactured, blended or mixed tobacco
2403.99.31.65
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 →