HTS Browser / Section IV — Prepared food, beverages, tobacco / Chapter 24 / Heading 2403 / 2403
HTS 2403 Chapter 24 Section IV Synced Jun 11, 2026

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

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

Base HTS duty
Column 1 General
Effective (China)
10%
Ch. 99
Stacked measures
1
at China
Last change
4 months
Ch. 99 10.0%
Duty stack · origin china

How the 10.0% is built.

0%2.6%5.2%7.8%10.4%
122 · 10.0%
Section 122
All origins except · 9903.03.01
+10.00%
MPF (merchandise processing)
0.3464% · min $31.67 / max $614.35
+0.35%
Effective ad valorem duty (excl. fees)
10.00%
Stacking order
  1. 1
    Apply base HTS rate
    Column 1 General (MFN) or Special (FTA)
  2. 2
    Add Section 301 (if origin qualifies)
    Chapter 99 subheading layered on
  3. 3
    Add IEEPA / 232 surcharges
    Country-scoped emergency measures
  4. 4
    Add MPF & HMF fees
    Applied to entered value
Origin matters

Rate by country of origin

Same HTS, very different landed cost. Here's how 2403 looks from the top trading partners — on a $10,000 shipment.

FTA partner Section 301 IEEPA in effect
Rates from last sync on Jun 11, 2026 · assumes entered value $10,000 · fees (MPF/HMF) excluded from the comparison above.
Questions about 2403

FAQ for this HTS code.

What is this HTS code?

This is a US Harmonized Tariff Schedule (HTS) code that classifies "Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences:". It determines base duty rates for imports; additional duties may apply by country of origin.

Does origin affect duty?

Yes. General and Special rates apply by trade agreement and origin. Additional duties (Section 301, 232, IEEPA) are origin-specific. Use the tariff calculator or resolve API with an origin to see full duty.

How do I compute total duty?

Use our tariff calculator (with HTS and optional origin) or the API endpoint GET /api/v1/tariffs/resolve with hts and origin. The API returns base tariffs and additional measures separately; sum as needed for your use case.

Tariff data is informational; final determinations are made by CBP.
HTS 2403 · synced Jun 11, 2026 12:35 UTC