Tariff Watch137 statistical lines under this heading · 2 distinct Column 1 rates · highest ad valorem total 20.00% from China · lowest 10.00% from United Kingdom
| Origin | Ad valorem layers | Layers | Reported under |
|---|---|---|---|
| China CHN | 20.00% | mfn + s301 + s301 | 9903.88.15 9903.05.31 |
| Vietnam VNM | 12.50% | mfn + s301 | 9903.05.84 |
| Japan JPN | 12.50% | s301 | 9903.05.49 |
| South Korea KOR | 12.50% | s301 | 9903.05.71 |
| Thailand THA | 12.50% | mfn + s301 | 9903.05.77 |
| Brazil BRA | 12.50% | mfn + s301 | 9903.05.27 |
| Mexico MEX | 10.00% | mfn + s301 | 9903.05.55 |
| Canada CAN | 10.00% | mfn + s301 | 9903.05.29 |
| India IND | 10.00% | mfn + s301 | 9903.05.44 |
| Germany DEU | 10.00% | s301 | 9903.05.39 |
| Italy ITA | 10.00% | s301 | 9903.05.39 |
| United Kingdom GBR | 10.00% | mfn + s301 | 9903.05.81 |
| Code | Description | Column 1 | Special | Units |
|---|---|---|---|---|
| 2401.10.21.20 | Connecticut shade | inherited | kg | |
| 2401.10.21.40 | Other | inherited | kg | |
| 2401.10.29.20 | Connecticut shade | inherited | kg | |
| 2401.10.29.40 | Other | inherited | kg | |
| 2401.10.44.00 | Cigarette leaf | Free | kg | |
| 2401.10.48.00 | Other | Free | kg | |
| 2401.10.53.40 | Binder | inherited | kg | |
| 2401.10.53.50 | Filler | inherited | kg | |
| 2401.10.61.30 | Flue-cured | inherited | kg | |
| 2401.10.61.60 | Burley | inherited | kg | |
| 2401.10.61.80 | Maryland | inherited | kg | |
| 2401.10.61.90 | Other | inherited | kg | |
| 2401.10.63.30 | Flue-cured | inherited | kg | |
| 2401.10.63.60 | Burley | inherited | kg | |
| 2401.10.63.80 | Maryland | inherited | kg | |
| 2401.10.63.90 | Other | inherited | kg | |
| 2401.10.65.30 | Flue-cured | inherited | kg | |
| 2401.10.65.60 | Burley | inherited | kg | |
| 2401.10.65.80 | Maryland | inherited | kg | |
| 2401.10.65.90 | Other | inherited | kg | |
| 2401.10.95.10 | Fire-cured Kentucky and Tennessee | inherited | kg | |
| 2401.10.95.15 | Dark-air cured Kentucky and Tennessee | inherited | kg | |
| 2401.10.95.20 | Virginia fire-cured | inherited | kg | |
| 2401.10.95.25 | Virginia sun-cured | inherited | kg | |
| 2401.10.95.30 | Blackfat | inherited | kg | |
| 2401.10.95.60 | Other | inherited | kg | |
| 2401.20.05.00 | Leaf tobacco, the product of two or more countries or dependencies, when mixed or packed together | $5.48/kg | kg | |
| 2401.20.14.20 | Connecticut shade | inherited | kg | |
| 2401.20.14.40 | Other | inherited | kg | |
| 2401.20.18.00 | Other | Free | kg | |
| 2401.20.23.00 | Cigarette leaf | Free | kg | |
| 2401.20.26.00 | Other | Free | kg | |
| 2401.20.29.70 | Binder | inherited | kg | |
| 2401.20.29.90 | Filler | inherited | kg | |
| 2401.20.31.10 | Flue-cured | inherited | kg | |
| 2401.20.31.20 | Burley | inherited | kg | |
| 2401.20.31.30 | Maryland | inherited | kg | |
| 2401.20.31.40 | Other | inherited | kg | |
| 2401.20.33.10 | Flue-cured | inherited | kg | |
| 2401.20.33.20 | Burley | inherited | kg | |
| 2401.20.33.30 | Maryland | inherited | kg | |
| 2401.20.33.40 | Other | inherited | kg | |
| 2401.20.35.10 | Flue-cured | inherited | kg | |
| 2401.20.35.20 | Burley | inherited | kg | |
| 2401.20.35.30 | Maryland | inherited | kg | |
| 2401.20.35.40 | Other | inherited | kg | |
| 2401.20.57.10 | Fire-cured Kentucky and Tennessee | inherited | kg | |
| 2401.20.57.15 | Dark-air cured Kentucky and Tennessee | inherited | kg | |
| 2401.20.57.20 | Virginia fire-cured | inherited | kg | |
| 2401.20.57.25 | Virginia sun-cured | inherited | kg | |
| 2401.20.57.30 | Blackfat | inherited | kg | |
| 2401.20.57.40 | Other | inherited | kg | |
| 2401.20.60.20 | Connecticut shade | inherited | kg | |
| 2401.20.60.40 | Other | inherited | kg | |
| 2401.20.75.00 | Oriental or Turkish type | Free | kg | |
| 2401.20.83.10 | Flue-cured | inherited | kg | |
| 2401.20.83.20 | Burley | inherited | kg | |
| 2401.20.83.30 | Maryland | inherited | kg | |
| 2401.20.83.35 | Fire-cured Kentucky and Tennessee | inherited | kg | |
| 2401.20.83.40 | Dark-air cured Kentucky and Tennessee | inherited | kg |
| Programme | Rate as published | Contribution | Reported under | In force from |
|---|---|---|---|---|
| Column 1 General (MFN) | Free | 0.00% | — | not established |
Source: USITC, Harmonized Tariff Schedule of the United States, 2026 HTS Revision 17, published 2026-08-01. Verified 2026-08-31. | ||||
| Section 301 | The duty provided in the applicable subheading + 7.5% | 7.50% | 9903.88.15 | 2019-09-01 |
Status unconfirmed. The second statutory four-year review of this action is running. The continuation-request deadlines for the underlying 2018 actions closed on 2026-07-05 and 2026-08-22 and no continuation notice has been published. There is no evidence of termination either, and the duty is almost certainly still collectible; what we cannot do is cite a document saying so. Source: USTR, Notice of Modification of Section 301 Action: China's Acts, Policies and Practices Related to Technology Transfer (List 4A) (84 FR 43304), published 2019-08-20. Verified 2026-08-31. | ||||
| Section 301 | The duty provided in the applicable subheading + 12.5% | 12.50% | 9903.05.31 | 2026-07-24 |
Source: USTR, Notice of Actions in Section 301 Investigations of Various Economies (FR Doc. 2026-15181), published 2026-07-28. Verified 2026-08-31. | ||||
Common questions
- What is the duty rate for HTS 2401?
- Heading 2401 covers unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 2401.10.21.20, the first line under this heading. Its Column 1 rate is Free; other lines under 2401 carry different Column 1 rates. On top of that, the ad valorem total depends on origin: China carries 20.00% and United Kingdom carries 10.00%.
- Why does the rate differ by country for the same HTS code?
- The Column 1 rate is the same for every origin with normal trade relations. Trade-remedy duties under Sections 232, 301 and 338 are imposed by origin, by product, or by both, so two shipments of the same article from different countries can carry very different totals.
- Is this the rate I will actually pay?
- It is the rate that applies to this classification and origin on the date shown. The duty owed on a specific entry also depends on the 10-digit statistical suffix, declared content where a duty is content-based, preference eligibility, and any AD/CVD order in scope.