Harmonized Tariff Schedule of the United States · HTS code · HS 2403.99

2403.99.21

2403.99.21: Other manufactured tobacco (chewing, snuff): Prepared for marketing to the ultimate consumer in the identical form and package in which imported

Other manufactured tobacco (chewing, snuff)

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. Other:
  3. 2403.99 Other:
  4. 2403.99.21 Prepared for marketing to the ultimate consumer in the identical form and package in which imported

What you pay

Importing into USA

Customs duty 24.7¢/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)—24.7¢/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. 2403.99.21 Prepared for marketing to the ultimate consumer in the identical form and package in which imported 24.7¢/kg
  2. 2403.99.21.30 Chewing tobacco kg
  3. 2403.99.21.40 Snuff and snuff flours of a kind described in statistical note 1 to this chapter kg
  4. 2403.99.21.90 Other kg

Same subheading in other tariffs

2403.99 Other manufactured tobacco and manufactured tobacco: other, other

UK 16% – 40% Third-country duty 2 tariff lines · average 28% EU 16.6% – 41.6% Third-country duty 2 tariff lines · average 29.1% Türkiye 16.6% – 41.6% Third-country duty 2 tariff lines · average 29.1% Canada 5% – 9.5% Third-country duty 5 tariff lines · average 7.7% Mexico 20% – 45% Third-country duty 2 tariff lines · average 32.5% Brazil 12.6% – 16.2% Third-country duty 2 tariff lines · average 14.4% Argentina 12.6% – 18% Third-country duty 2 tariff lines · average 15.3% Peru 6% Third-country duty 1 tariff line New Zealand Free Third-country duty 6 tariff lines · 4× specific or compound duty Japan Free – 3.4% Third-country duty 2 tariff lines · average 1.7% Taiwan 15% Third-country duty 2 tariff lines GCC 100% Third-country duty 8 tariff lines Switzerland Free Third-country duty 5 tariff lines · 3× specific or compound duty Norway Free Third-country duty 3 tariff lines North Macedonia 60% Third-country duty 2 tariff lines Nigeria 10% – 20% Third-country duty 2 tariff lines · average 15%

USA lines: 2403.99

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N325980 U.S. CBP 2 June 2022 · 2403.99.21.40

    The tariff classification of a Powdered Herb and Tobacco Preparation from Brazil

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 →

HTS code 2403.99.21 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 2403.99 (other manufactured tobacco and manufactured tobacco: other, other).

The general duty is a specific or compound duty: 24.7¢/kg.

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

For the same subheading, the UK duty is 16%–40%, the EU duty is 16.6%–41.6%, the Türkiye duty is 16.6%–41.6%, the Canada duty is 5%–9.5%, the Mexico duty is 20%–45%, the Brazil duty is 12.6%–16.2%, the Argentina duty is 12.6%–18%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is 0%–3.4%, the Taiwan duty is 15%, the GCC duty is 100%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 60% and the Nigeria duty is 10%–20%.

The United States imported goods of subheading 2403.99 worth US$91m in 2024; the largest supplier was India.

Questions and answers

What is the USA import duty for HTS code 2403.99.21?

The general duty in the Harmonized Tariff Schedule of the United States is 24.7¢/kg. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Is there a lower rate for 2403.99.21 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 2403.99 as a whole, the largest supplier in 2024 was India (US$44m), followed by Sweden.

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