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Heading / Subheading	Stat Suffix	Article Description	Unit of Quantity	Rates of Duty
Heading / Subheading	Stat Suffix	Article Description	Unit of Quantity	1-General	1-Special	2
2401		Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse:
2401.10		Tobacco, not stemmed/stripped:
		Containing over 35 percent wrapper tobacco:
2401.10.21		Wrapper tobacco		Free ^[1]		$5.02/kg
2401.10.21	20	Connecticut shade	kg
2401.10.21	40	Other	kg
2401.10.29		Other		Free ^[1]		$5.02/kg
2401.10.29	20	Connecticut shade	kg
2401.10.29	40	Other	kg
		Not containing wrapper tobacco, or not containing over 35 percent wrapper tobacco:
		Oriental or Turkish type:
2401.10.44	00	Cigarette leaf	kg	Free ^[2]		77.2¢/kg
2401.10.48	00	Other	kg	Free ^[1]		85¢/kg
2401.10.53		Cigar binder and filler		Free ^[1]		85¢/kg
2401.10.53	40	Binder	kg
2401.10.53	50	Filler	kg
		Other:
		Flue-cured, burley and other light air-cured leaf:
2401.10.61		To be used in products other than cigarettes		23.9¢/kg ^[1]	Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)	77.2¢/kg
2401.10.61	30	Flue-cured	kg
2401.10.61	60	Burley	kg
2401.10.61	80	Maryland	kg
2401.10.61	90	Other	kg
		Other:
2401.10.63		Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions		23.9¢/kg ^[1]	Free (A+, BH, CL, CO, D, E, KR, MA, OM, P, PA, PE, S, SG)	77.2¢/kg
2401.10.63	30	Flue-cured	kg
2401.10.63	60	Burley	kg
2401.10.63	80	Maryland	kg
2401.10.63	90	Other	kg
2401.10.65		Other		350% ^[1]	Free (AU, BH, CL, IL, KR, MA, OM, P, PE, S, SG) 70% (PA) See 9918.24.10-9918.24.11 (CO)	350%
2401.10.65	30	Flue-cured	kg
2401.10.65	60	Burley	kg
2401.10.65	80	Maryland	kg
2401.10.65	90	Other	kg
2401.10.95		Other		32.7¢/kg ^[1]	Free (A, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)	85¢/kg
2401.10.95	10	Fire-cured Kentucky and Tennessee	kg
2401.10.95	15	Dark-air cured Kentucky and Tennessee	kg
2401.10.95	20	Virginia fire-cured	kg
2401.10.95	25	Virginia sun-cured	kg
2401.10.95	30	Blackfat	kg
2401.10.95	60	Other	kg
2401.20		Tobacco, partly or wholly stemmed/stripped:
		Not threshed or similarly processed:
2401.20.05	00	Leaf tobacco, the product of two or more countries or dependencies, when mixed or packed together	kg	$5.48/kg ^[2]	Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)	$6.45/kg
		Other:
		Containing over 35 percent wrapper tobacco:
2401.20.14		Wrapper tobacco		Free ^[2]		$6.45/kg
2401.20.14	20	Connecticut shade	kg
2401.20.14	40	Other	kg
2401.20.18	00	Other	kg	Free ^[2]		$6.45/kg
		Not containing wrapper tobacco, or not containing over 35 percent wrapper tobacco:
		Oriental or Turkish type:
2401.20.23	00	Cigarette leaf	kg	Free ^[2]		$1.21/kg
2401.20.26	00	Other	kg	Free ^[2]		$1.15/kg
2401.20.29		Cigar binder and filler		Free ^[2]		$1.15/kg
2401.20.29	70	Binder	kg
2401.20.29	90	Filler	kg
		Other:
		Flue-cured, burley and other light air-cured leaf:
2401.20.31		To be used in products other than cigarettes		40.9¢/kg ^[2]	Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)	$1.21/kg
2401.20.31	10	Flue-cured	kg
2401.20.31	20	Burley	kg
2401.20.31	30	Maryland	kg
2401.20.31	40	Other	kg
		Other:
2401.20.33		Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions		40.9¢/kg ^[2]	Free (A+, BH, CL, CO, D, E, KR, MA, OM, P, PA, PE, S, SG)	$1.21/kg
2401.20.33	10	Flue-cured	kg
2401.20.33	20	Burley	kg
2401.20.33	30	Maryland	kg
2401.20.33	40	Other	kg
2401.20.35		Other		350% ^[2]	Free (AU, BH, CL, IL, KR, MA, OM, P, PE, S, SG) 70% (PA) See 9918.24.10-9918.24.11 (CO)	350%
2401.20.35	10	Flue-cured	kg
2401.20.35	20	Burley	kg
2401.20.35	30	Maryland	kg
2401.20.35	40	Other	kg
2401.20.57		Other		39.7¢/kg ^[2]	Free (A*, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)	$1.15/kg
2401.20.57	10	Fire-cured Kentucky and Tennessee	kg
2401.20.57	15	Dark-air cured Kentucky and Tennessee	kg
2401.20.57	20	Virginia fire-cured	kg
2401.20.57	25	Virginia sun-cured	kg
2401.20.57	30	Blackfat	kg
2401.20.57	40	Other	kg
		Threshed or similarly processed:
2401.20.60		From cigar leaf		Free ^[2]		77.2¢/kg
2401.20.60	20	Connecticut shade	kg
2401.20.60	40	Other	kg
		Other:
2401.20.75	00	Oriental or Turkish type	kg	Free ^[2]		$1.10/kg
		Other:
2401.20.83		To be used in products other than cigarettes		37.5¢/kg ^[2]	Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)	$1.10/kg
2401.20.83	10	Flue-cured	kg
2401.20.83	20	Burley	kg
2401.20.83	30	Maryland	kg
2401.20.83	35	Fire-cured Kentucky and Tennessee	kg
2401.20.83	40	Dark-air cured Kentucky and Tennessee	kg
2401.20.83	50	Virginia fire-cured	kg
2401.20.83	55	Virginia sun-cured	kg
2401.20.83	60	Blackfat	kg
2401.20.83	90	Other	kg
		Other:
2401.20.85		Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions		37.5¢/kg ^[2]	Free (A+, BH, CL, CO, D, E, KR, MA, OM, P, PA, PE, S, SG)	$1.10/kg
2401.20.85	10	Flue-cured	kg
2401.20.85	20	Burley	kg
2401.20.85	30	Maryland	kg
2401.20.85	35	Fire-cured Kentucky and Tennessee	kg
2401.20.85	40	Dark-air cured Kentucky and Tennessee	kg
2401.20.85	50	Virginia fire-cured	kg
2401.20.85	55	Virginia sun-cured	kg
2401.20.85	60	Blackfat	kg
2401.20.85	90	Other	kg
2401.20.87		Other		350% ^[2]	Free (AU, BH, CL, IL, KR, MA, OM, P, PE, S, SG) 70% (PA) See 9918.24.10-9918.24.11 (CO)	350%
2401.20.87	10	Flue-cured	kg
2401.20.87	20	Burley	kg
2401.20.87	30	Maryland	kg
2401.20.87	35	Fire-cured Kentucky and Tennessee	kg
2401.20.87	40	Dark-air cured Kentucky and Tennessee	kg
2401.20.87	50	Virginia fire-cured	kg
2401.20.87	55	Virginia sun-cured	kg
2401.20.87	60	Blackfat	kg
2401.20.87	90	Other	kg
2401.30		Tobacco refuse:
		From cigar leaf:
		Tobacco stems:
2401.30.03	00	Not cut, not ground and not pulverized	kg	Free ^[2]		Free
2401.30.06	00	Cut, ground or pulverized	kg	Free ^[2]		$1.21/kg
2401.30.09	00	Other	kg	Free ^[2]		77.2¢/kg
		From Oriental or Turkish type tobacco:
		Tobacco stems
2401.30.13	00	Not cut, not ground and not pulverized	kg	Free ^[2]		Free
2401.30.16	00	Cut, ground or pulverized	kg	Free ^[2]		$1.21/kg
2401.30.19	00	Other	kg	Free ^[2]		77.2¢/kg
		Other:
		To be used in products other than cigarettes:
		Tobacco stems:
2401.30.23		Not cut, not ground and not pulverized		Free ^[2]		Free
2401.30.23	10	Flue-cured	kg
2401.30.23	20	Burley	kg
2401.30.23	35	Fire-cured Kentucky and Tennessee	kg
2401.30.23	40	Dark air-cured Kentucky and Tennessee	kg
2401.30.23	50	Virginia fire-cured	kg
2401.30.23	60	Virginia sun-cured	kg
2401.30.23	90	Other	kg
2401.30.25		Cut, ground or pulverized		97¢/kg ^[2]	Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)	$1.21/kg
2401.30.25	10	Flue-cured	kg
2401.30.25	20	Burley	kg
2401.30.25	35	Fire-cured Kentucky and Tennessee	kg
2401.30.25	40	Dark air-cured Kentucky and Tennessee	kg
2401.30.25	50	Virginia fire-cured	kg
2401.30.25	60	Virginia sun-cured	kg
2401.30.25	90	Other	kg
2401.30.27		Other		28.4¢/kg ^[2]	Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)	77.2¢/kg
2401.30.27	10	Flue-cured	kg
2401.30.27	20	Burley	kg
2401.30.27	35	Fire-cured Kentucky and Tennessee	kg
2401.30.27	40	Dark air-cured Kentucky and Tennessee	kg
2401.30.27	50	Virginia fire-cured	kg
2401.30.27	60	Virginia sun-cured	kg
2401.30.27	90	Other	kg
		Other:
		Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions:
		Tobacco stems:
2401.30.33		Not cut, not ground and not pulverized		Free ^[2]		Free
2401.30.33	10	Flue-cured	kg
2401.30.33	20	Burley	kg
2401.30.33	35	Fire-cured Kentucky and Tennessee	kg
2401.30.33	40	Dark air-cured Kentucky and Tennessee	kg
2401.30.33	50	Virginia fire-cured	kg
2401.30.33	60	Virginia sun-cured	kg
2401.30.33	90	Other	kg
2401.30.35		Cut, ground or pulverized		97¢/kg ^[2]	Free (A+, BH, CL, CO, D, E, KR, MA, OM, P, PA, PE, S, SG)	$1.21/kg
2401.30.35	10	Flue-cured	kg
2401.30.35	20	Burley	kg
2401.30.35	35	Fire-cured Kentucky and Tennessee	kg
2401.30.35	40	Dark air-cured Kentucky and Tennessee	kg
2401.30.35	50	Virginia fire-cured	kg
2401.30.35	60	Virginia sun-cured	kg
2401.30.35	90	Other	kg
2401.30.37		Other		28.4¢/kg ^[2]	Free (A+, BH, CL, CO, D, E, KR, MA, OM, P, PA, PE, S, SG)	77.2¢/kg
2401.30.37	10	Flue-cured	kg
2401.30.37	20	Burley	kg
2401.30.37	35	Fire-cured Kentucky and Tennessee	kg
2401.30.37	40	Dark air-cured Kentucky and Tennessee	kg
2401.30.37	50	Virginia fire-cured	kg
2401.30.37	60	Virginia sun-cured	kg
2401.30.37	90	Other	kg
2401.30.70		Other		350% ^[2]	Free (AU, BH, CL, IL, KR, MA, OM, P, PE, S, SG) 70% (PA) See 9918.24.10-9918.24.11 (CO)	350%
2401.30.70	10	Flue-cured	kg
2401.30.70	20	Burley	kg
2401.30.70	35	Fire-cured Kentucky and Tennessee	kg
2401.30.70	40	Dark air-cured Kentucky and Tennessee	kg
2401.30.70	50	Virginia fire-cured	kg
2401.30.70	60	Virginia sun-cured	kg
2401.30.70	90	Other	kg
2402		Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes:
2402.10		Cigars, cheroots and cigarillos, containing tobacco:
2402.10.30		Each valued less than 15¢		$1.89/kg + 4.7% ^{[3], [2]}	Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) ^[3]	$9.92/kg + 25% ^[3]
2402.10.30	30	Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000)	thousands, kg
2402.10.30	70	Other	thousands, kg
2402.10.60	00	Each valued 15¢ or over but less than 23¢	thousands, kg	57¢/kg + 1.4% ^{[3], [2]}	Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) ^[3]	$9.92/kg + 25% ^[3]
2402.10.80		Each valued 23¢ or over		57¢/kg + 1.4% ^{[3], [2]}	Free (A, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) ^[3]	$9.92/kg + 25% ^[3]
2402.10.80	30	Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000)	thousands, kg
2402.10.80	50	Other, each valued 23¢ or more but not more than 76¢	thousands, kg
2402.10.80	80	Other	thousands, kg
2402.20		Cigarettes containing tobacco:
2402.20.10	00	Containing clove	thousands, kg	41.7¢/kg + 0.9% ^{[3], [2]}	Free (A, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) ^[3]	$9.92/kg + 25% ^[3]
		Other:
2402.20.80	00	Paper-wrapped	thousands, kg	$1.05/kg + 2.3% ^{[3], [2]}	Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) ^[3]	$9.92/kg + 25% ^[3]
2402.20.90	00	Other	thousands, kg	$1.50/kg + 3.2% ^{[3], [2]}	Free (A, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG) ^[3]	$9.92/kg+ 25% ^[3]
2402.90.00	00	Other	thousands, kg	$1.05/kg + 2.3% ^[2]	Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)	$9.92/kg + 25%
2403		Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences:
		Smoking tobacco, whether or not containing tobacco substitutes in any proportion:
2403.11.00	00	Water pipe tobacco, specified in subheading note 1 to this chapter ^[3]	kg	32.8¢/kg ^[2]	Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)	$1.21/kg
2403.19		Other:
2403.19.20		Prepared for marketing to the ultimate consumer in the identical form and package in which imported ^[3]		32.8¢/kg ^[2]	Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)	$1.21/kg
2403.19.20	20	Pipe tobacco	kg
2403.19.20	50	Roll-your-own tobacco for making cigarettes	kg
2403.19.20	80	Other	kg
		Other:
2403.19.30		To be used in products other than cigarettes		32.8¢/kg ^[2]	Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)	$1.21/kg
2403.19.30	50	Flue-cured	kg
2403.19.30	60	Burley	kg
2403.19.30	80	Maryland	kg
2403.19.30	90	Other	kg
		Other:
2403.19.60		Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions		32.8¢/kg ^[2]	Free (A+, BH, CL, CO, D, E, KR, MA, OM, P, PA, PE, S, SG)	$1.21/kg
2403.19.60	50	Flue-cured	kg
2403.19.60	60	Burley	kg
2403.19.60	80	Maryland	kg
2403.19.60	90	Other	kg
2403.19.90		Other		350% ^[2]	Free (AU, BH, CL, IL, KR, MA, OM, P, PE, S, SG) 70% (PA) See 9918.24.10-9918.24.11 (CO)	350%
2403.19.90	50	Flue-cured	kg
2403.19.90	60	Burley	kg
2403.19.90	80	Maryland	kg
2403.19.90	90	Other	kg
		Other:
2403.91		"Homogenized" or "reconstituted" tobacco:
2403.91.20	00	Suitable for use as wrapper tobacco	kg	62¢/kg ^[1]	Free (A, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)	$6.45/kg
		Other:
2403.91.43		To be used in products other than cigarettes		19.9¢/kg ^[2]	Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)	$1.10/kg
2403.91.43	50	Flue-cured	kg
2403.91.43	60	Burley	kg
2403.91.43	80	Maryland	kg
2403.91.43	90	Other	kg
		Other:
2403.91.45		Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions		19.9¢/kg ^[1]	Free (A+, BH, CL, CO, D, E, KR, MA, OM, P, PA, PE, S, SG)	$1.10/kg
2403.91.45	50	Flue-cured	kg
2403.91.45	60	Burley	kg
2403.91.45	80	Maryland	kg
2403.91.45	90	Other	kg
2403.91.47		Other		350% ^[1]	Free (AU, BH, CL, IL, KR, MA, OM, P, PE, S, SG) 70% (PA) See 9918.24.10-9918.24.11 (CO)	350%
2403.91.47	50	Flue-cured	kg
2403.91.47	60	Burley	kg
2403.91.47	80	Maryland	kg
2403.91.47	90	Other	kg
2403.99		Other:
2403.99.21		Prepared for marketing to the ultimate consumer in the identical form and package in which imported		24.7¢/kg ^[4]	Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)	$1.21/kg
2403.99.21	30	Chewing tobacco ^[5]	kg
2403.99.21	40	Snuff and snuff flours of a kind described in statistical note 1 to this chapter ^[5]	kg
2403.99.21	90	Other	kg
		Other:
2403.99.31		To be used in products other than cigarettes		24.7¢/kg ^[4]	Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)	$1.21/kg
2403.99.31	50	Flue-cured	kg
2403.99.31	60	Burley	kg
		Other:
2403.99.31	65	Partially manufactured, blended or mixed tobacco	kg
2403.99.31	70	Other	kg
		Other:
2403.99.60		Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions		24.7¢/kg ^[2]	Free (A+, BH, CL, CO, D, E, KR, MA, OM, P, PA, PE, S, SG)	$1.21/kg
2403.99.60	50	Flue-cured	kg
2403.99.60	60	Burley	kg
		Other:
2403.99.60	65	Partially manufactured, blended or mixed tobacco	kg
2403.99.60	70	Other	kg
2403.99.90		Other		350% ^[2]	Free (AU, BH, CL, IL, KR, MA, OM, P, PE, S, SG) 70% (PA) See 9918.24.10-9918.24.11 (CO)	350%
2403.99.90	50	Flue-cured	kg
2403.99.90	60	Burley	kg
		Other:
2403.99.90	65	Partially manufactured, blended or mixed tobacco	kg
2403.99.90	70	Other	kg
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:
		Products intended for inhalation without combustion:
2404.11.00	00	Containing tobacco or reconstituted tobacco	kg	24.7¢/kg ^[4]	Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)	$1.21/kg
2404.12		Other, containing nicotine:
		Mixtures for personal electric or electronic vaporizing devices:
2404.12.05	00	Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances	kg	6.5% ^[4]	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	3.7¢/kg + 60%
2404.12.10	00	Other	kg	5% ^[4]	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	25%
2404.12.90	00	Other	kg	6.5% ^[4]	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	3.7¢/kg + 60%
2404.19		Other:
		Mixtures for personal electric or electronic vaporizing devices:
2404.19.05	00	Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances	kg	6.5% ^[4]	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	3.7¢/kg + 60%
2404.19.10	00	Other	kg	5% ^[4]	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	25%
2404.19.90	00	Other	kg	24.7¢/kg ^[4]	Free (A+, AU, BH, CL, CO, D, E, IL, KR, MA, OM, P, PA, PE, S, SG)	$1.21/kg
		Other:
2404.91.00	00	For oral application	kg	6.4% ^[1]	Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	20%
2404.92.00	00	For transdermal application	kg	5% ^[4]	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	25%
2404.99.00	00	Other	kg	5% ^[4]	Free (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)	25%

Footnotes
[1] See 9903.88.15.
[2] See 9903.88.03.
[3] Imports under this provision may be subject to Federal Excise Tax (26 U.S.C. 5701).
[4] See 9903.88.03.
[5] Imports under this provision may be subject to Federal Excise Tax (26 U.S.C. 5701).