Harmonized Tariff Schedule of the United States · HTS code · HS 2403.19

2403.19.20

2403.19.20: Other smoking tobacco: Prepared for marketing to the ultimate consumer in the identical form and package in which imported

Other smoking tobacco

Not declarable on its own: use one of its 3 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 2403 Other manufactured tobacco and manufactured tobacco substitutes; " homogenized" or " reconstituted" tobacco; tobacco extracts and essences:
  2. Smoking tobacco, whether or not containing tobacco substitutes in any proportion:
  3. 2403.19 Other:
  4. 2403.19.20 Prepared for marketing to the ultimate consumer in the identical form and package in which imported

What you pay

Importing into USA

Customs duty 32.8¢/kg standard rate depends on the country of origin
Additional duties and charges 1 additional measure
VAT no federal VAT; a Merchandise Processing Fee of 0.3464 % is charged on formal entries
Duty calculatorCalculate duty and taxes →

US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

  • Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 25%
    Applies to goods from
    China
    In force
    from 24 September 2018
    Legal act
    HTSUS 9903.88.03

Preferential rates by country

Agreement or schemeCountriesRate
General (MFN)—32.8¢/kg
US–Australia FTA AUAustraliaFree
US–Bahrain FTA BHBahrainFree
US–Chile FTA CLChileFree
US–Colombia TPA COColombiaFree
US–Israel FTA ILIsraelFree
US–Korea FTA KRSouth KoreaFree
US–Morocco FTA MAMoroccoFree
US–Oman FTA OMOmanFree
CAFTA-DR PCosta Rica, Dominican Republic, El Salvador, Guatemala, Honduras, NicaraguaFree
US–Panama TPA PAPanamaFree
US–Peru TPA PEPeruFree
USMCA SCanada, MexicoFree
US–Singapore FTA SGSingaporeFree
Column 2Cuba, North Korea, Russia, Belarus$1.21/kg

Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).

Subdivisions

  1. 2403.19.20 Prepared for marketing to the ultimate consumer in the identical form and package in which imported 32.8¢/kg
  2. 2403.19.20.20 Pipe tobacco kg
  3. 2403.19.20.50 Roll-your-own tobacco for making cigarettes kg
  4. 2403.19.20.80 Other kg

Same subheading in other tariffs

2403.19 Smoking tobacco, whether or not containing tobacco: other

UK 70% Third-country duty 2 tariff lines EU 74.9% Third-country duty 2 tariff lines Türkiye 74.9% Third-country duty 6 tariff lines Canada 4% Third-country duty 4 tariff lines Mexico 67% Third-country duty 1 tariff line Brazil 18% Third-country duty 1 tariff line Argentina 20% Third-country duty 2 tariff lines Peru 6% Third-country duty 1 tariff line New Zealand 5% Third-country duty 4 tariff lines · 3× specific or compound duty Japan 3.4% – 29.8% Third-country duty 2 tariff lines · average 16.6% Taiwan 15% Third-country duty 1 tariff line GCC 100% Third-country duty 5 tariff lines Switzerland specific or compound duty Third-country duty 1 tariff line Norway Free Third-country duty 1 tariff line North Macedonia 45% – 60% Third-country duty 2 tariff lines · average 52.5% Nigeria 20% Third-country duty 1 tariff line

USA lines: 2403.19

Legal notes

Subheading note

1. For the purposes of subheading 240311, the expression ‘water-pipe tobacco’ means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading.

Chapter notes: Chapter 24 →

In the Harmonized Tariff Schedule of the United States, 2403.19.20 is one of 4 lines under subheading 2403.19, smoking tobacco, whether or not containing tobacco: other.

The general duty is a specific or compound duty: 32.8¢/kg.

3 statistical sub-lines below it are used in the declaration.

For the same subheading, the UK duty is 70%, the EU duty is 74.9%, the Türkiye duty is 74.9%, the Canada duty is 4%, the Mexico duty is 67%, the Brazil duty is 18%, the Argentina duty is 20%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is 3.4%–29.8%, the Taiwan duty is 15%, the GCC duty is 100%, the Norway duty is free, the North Macedonia duty is 45%–60% and the Nigeria duty is 20%.

The United States imported goods of subheading 2403.19 worth US$53m in 2024; the largest supplier was Denmark.

Questions and answers

What is the USA import duty for HTS code 2403.19.20?

The general duty in the Harmonized Tariff Schedule of the United States is 32.8¢/kg. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Is there a lower rate for 2403.19.20 under US trade agreements?

Yes. The Special column reads “Free (A+,AU, BH, CL, CO,D,E, IL, KR, MA, OM,P, PA, PE,S, SG)”: the letters in brackets name the agreements and programmes that grant it.

Where does the United States import these goods from?

For subheading 2403.19 as a whole, the largest supplier in 2024 was Denmark (US$17m), followed by the Dominican Republic.

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Typical products

Everyday names, not part of the legal text.