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.

HTS 2404

Heading 2404 covers 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. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 2404.11.00.00, the first line under this heading. Its Column 1 rate is 24.7¢/kg; other lines under 2404 carry different Column 1 rates. On top of that, the ad valorem total depends on origin: China carries 37.50% plus a per-unit component and Italy carries 0.00% plus a per-unit component.

Chapter 24 · Verified 2026-08-31
HTS 2026HTSRev17

14 statistical lines under this heading · 4 distinct Column 1 rates · highest ad valorem total 37.50% from China · lowest 0.00% from Italy

Origin	Ad valorem layers	Layers	Reported under
China CHN	37.50% + per-unit	mfn + s301 + s301	9903.88.03 9903.05.31
Vietnam VNM	12.50% + per-unit	mfn + s301	9903.05.84
Thailand THA	12.50% + per-unit	mfn + s301	9903.05.77
Brazil BRA	12.50% + per-unit	mfn + s301	9903.05.27
Mexico MEX	10.00% + per-unit	mfn + s301	9903.05.55
Canada CAN	10.00% + per-unit	mfn + s301	9903.05.29
India IND	10.00% + per-unit	mfn + s301	9903.05.44
United Kingdom GBR	10.00% + per-unit	mfn + s301	9903.05.81
Germany DEU	0.00% + per-unit	mfn	—
Japan JPN	0.00% + per-unit	mfn	—
South Korea KOR	0.00% + per-unit	mfn	—
Italy ITA	0.00% + per-unit	mfn	—

Table 1Rate by country of origin for 2404.11.00.00, resolved 2026-08-31. The first statistical line under 2404; other lines may carry different Column 1 rates.

Code	Description	Column 1	Special	Units
2404.11.00.00	Containing tobacco or reconstituted tobacco	24.7¢/kg	Free (A+,AU,BH,CL,CO,D,E, IL,KR,MA, OM,P,PA,PE,S,SG)	kg
2404.12.05.10	Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices containing nicotine	inherited	—	kg
2404.12.05.90	Other	inherited	—	kg
2404.12.10.10	Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices containing nicotine	inherited	—	kg
2404.12.10.90	Other	inherited	—	kg
2404.12.90.00	Other	6.5%	Free (A,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG)	kg
2404.19.05.10	Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices without nicotine	inherited	—	kg
2404.19.05.90	Other	inherited	—	kg
2404.19.10.10	Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices without nicotine	inherited	—	kg
2404.19.10.90	Other	inherited	—	kg
2404.19.90.00	Other	24.7¢/kg	Free (A+,AU,BH,CL,CO,D,E, IL,KR,MA, OM,P,PA,PE,S,SG)	kg
2404.91.00.00	For oral application	6.4%	Free (A,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG)	kg
2404.92.00.00	For transdermal application	5%	Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG)	kg
2404.99.00.00	Other	5%	Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG)	kg

Table 2Statistical suffixes under 2404. Duty is assessed at the 10-digit level; the Column 1 rate is stated at the subheading and inherited below it.

Programme	Rate as published	Contribution	Reported under	In force from
Column 1 General (MFN)	24.7¢/kg	per unit	—	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 + 25%	25.00%	9903.88.03	2018-09-24
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 3) (83 FR 47974), published 2018-09-21. 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.

Read with care.

At least one applicable rate is charged per unit of quantity. The percentage shown covers only the ad valorem portion of the duty.

Table 3Duty stack for 2404.11.00.00 from China, resolved 2026-08-31.

Common questions

What is the duty rate for HTS 2404?: Heading 2404 covers 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. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 2404.11.00.00, the first line under this heading. Its Column 1 rate is 24.7¢/kg; other lines under 2404 carry different Column 1 rates. On top of that, the ad valorem total depends on origin: China carries 37.50% plus a per-unit component and Italy carries 0.00% plus a per-unit component.
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.