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HTSUS, United States

2403.19.20.50

Roll-your-own tobacco for making cigarettes

Classification path

  1. 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. Other
  4. Prepared for marketing to the ultimate consumer in the identical form and package in which imported
  5. Roll-your-own tobacco for making cigarettes

Rates of duty

General (MFN)
32.8¢/kg
Column 2Cuba, North Korea, Russia, Belarus
$1.21/kg
Unit of quantity
kg

Trade agreement rates

FreeGSP (lapsed since Dec 31, 2020), U.S.-Australia FTA, U.S.-Bahrain FTA, U.S.-Chile FTA, U.S.-Colombia TPA, AGOA (authorized through Dec 31, 2026), E, U.S.-Israel FTA, U.S.-Korea FTA, U.S.-Morocco FTA, U.S.-Oman FTA, CAFTA-DR, U.S.-Panama TPA, U.S.-Peru TPA, USMCA, U.S.-Singapore FTA

Related lines in heading 2403

About heading 2403

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences

Heading 2403 covers manufactured tobacco that is not a cigar or cigarette: smoking tobacco, chewing tobacco, snuff, homogenized or reconstituted tobacco, and tobacco extracts and essences. The heading is split first by product type, with water pipe tobacco in 2403.11, other smoking tobacco in 2403.19, homogenized or reconstituted tobacco in 2403.91, and everything else in 2403.99. Within each group the lines then turn on whether the goods are packed for retail sale to the ultimate consumer, on the tobacco type (flue-cured, Burley, Maryland, other), and on whether the goods are described in additional U.S. note 5 to chapter 24.

Full guide to heading 2403

Products in this heading

  • Water pipe (hookah) smoking tobacco
  • Pipe tobacco packed for retail sale in the form imported
  • Roll-your-own tobacco for making cigarettes
  • Chewing tobacco packed for retail sale
  • Snuff and snuff flours
  • Reconstituted tobacco sheet suitable for use as wrapper
  • Flue-cured or Burley leaf tobacco prepared for use in products other than cigarettes
  • Partially manufactured, blended or mixed tobacco

Frequently asked questions

What is the HTS code for water pipe tobacco?

Water pipe tobacco is 2403.11.00.00. The general (MFN) rate is 32.8 cents/kg.

What is the duty on pipe tobacco imported ready for retail sale?

Pipe tobacco prepared for marketing to the ultimate consumer in the identical form and package in which imported is 2403.19.20.20. The general (MFN) rate is 32.8 cents/kg.

How do I classify reconstituted tobacco sheet?

Start with 2403.91. If it is suitable for use as wrapper tobacco, use 2403.91.20.00 at a general (MFN) rate of 62 cents/kg. If it is for use in products other than cigarettes, use 2403.91.43.50 at a general (MFN) rate of 19.9 cents/kg.

Source: USITC Harmonized Tariff Schedule, retrieved October 21, 2026.

HTS 2403.19.20.50: Roll-your-own tobacco for making cigarettes, 32.8¢/kg duty | HTSBase