Tobacco and manufactured tobacco substitutes; nicotine products

The 4 headings of chapter 24

• 2401: Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse (137 codes, General duty Free to 350%, some per unit)
• 2402: Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes (10 codes, General duty 0.9% to 4.7%, some per unit)
• 2403: Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences (44 codes, General duty Free to 350%, some per unit)
• 2404: Products 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 body (14 codes, General duty Free to 6.5%, some per unit)

Where it sits in the schedule

Chapter 24 is in Section IV of the Harmonized System, prepared foods, beverages and tobacco (chapters 16 to 24). Rates are those printed in the 2026 HTS Revision 23; Chapter 99 duties (Section 232, Section 301, IEEPA) are charged on top and are not included.