# United States tariff lines under HS 2403.19

> The United States tariff splits HS 2403.19 (smoking tobacco, whether or not containing tobacco substitutes in any proportion: Other) into 15 national lines: 2403.19.20.20 (pipe tobacco), 2403.19.20.50 (roll-your-own tobacco for making cigarettes), 2403.19.20.80 (other), 2403.19.30.50 (flue-cured) and 11 others.

Source: https://border.bot/countries/united-states/hs-codes/240319
Last updated: 9 October 2026

[Countries](https://border.bot/countries) / [United States](https://border.bot/countries/united-states) / [Chapter 24](https://border.bot/countries/united-states/hs-codes/24) / [2403.19](https://border.bot/countries/united-states/hs-codes/240319)

## Key facts

- HS subheading: [2403.19](https://border.bot/hs-codes/240319)
- National lines: 15
- Tariff: [United States](https://border.bot/countries/united-states)
- Chapter: 24: Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body

## United States lines under 2403.19

The United States tariff splits HS 2403.19 (smoking tobacco, whether or not containing tobacco substitutes in any proportion: Other) into 15 national lines: 2403.19.20.20 (pipe tobacco), 2403.19.20.50 (roll-your-own tobacco for making cigarettes), 2403.19.20.80 (other), 2403.19.30.50 (flue-cured) and 11 others.

- [2403.19.20.20](https://border.bot/countries/united-states/hs-codes/2403192020) Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Prepared for marketing to the ultimate consumer in the identical form and package in which imported, Pipe tobacco. Duty (MFN): 32.8¢/kg
- [2403.19.20.50](https://border.bot/countries/united-states/hs-codes/2403192050) Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Prepared for marketing to the ultimate consumer in the identical form and package in which imported, Roll-your-own tobacco for making cigarettes. Duty (MFN): 32.8¢/kg
- [2403.19.20.80](https://border.bot/countries/united-states/hs-codes/2403192080) Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Prepared for marketing to the ultimate consumer in the identical form and package in which imported, Other. Duty (MFN): 32.8¢/kg
- [2403.19.30.50](https://border.bot/countries/united-states/hs-codes/2403193050) Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, To be used in products other than cigarettes, Flue-cured. Duty (MFN): 32.8¢/kg
- [2403.19.30.60](https://border.bot/countries/united-states/hs-codes/2403193060) Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, To be used in products other than cigarettes, Burley. Duty (MFN): 32.8¢/kg
- [2403.19.30.80](https://border.bot/countries/united-states/hs-codes/2403193080) Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, To be used in products other than cigarettes, Maryland. Duty (MFN): 32.8¢/kg
- [2403.19.30.90](https://border.bot/countries/united-states/hs-codes/2403193090) Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, To be used in products other than cigarettes, Other. Duty (MFN): 32.8¢/kg
- [2403.19.60.50](https://border.bot/countries/united-states/hs-codes/2403196050) Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Flue-cured. Duty (MFN): 32.8¢/kg
- [2403.19.60.60](https://border.bot/countries/united-states/hs-codes/2403196060) Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Burley. Duty (MFN): 32.8¢/kg
- [2403.19.60.80](https://border.bot/countries/united-states/hs-codes/2403196080) Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Maryland. Duty (MFN): 32.8¢/kg
- [2403.19.60.90](https://border.bot/countries/united-states/hs-codes/2403196090) Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Other. Duty (MFN): 32.8¢/kg
- [2403.19.90.50](https://border.bot/countries/united-states/hs-codes/2403199050) Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, Other, Other, Flue-cured. Duty (MFN): 350%
- [2403.19.90.60](https://border.bot/countries/united-states/hs-codes/2403199060) Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, Other, Other, Burley. Duty (MFN): 350%
- [2403.19.90.80](https://border.bot/countries/united-states/hs-codes/2403199080) Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, Other, Other, Maryland. Duty (MFN): 350%
- [2403.19.90.90](https://border.bot/countries/united-states/hs-codes/2403199090) Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, Other, Other, Other. Duty (MFN): 350%

## In other countries

No other national tariff on border.bot has live lines under 2403.19 yet.

- [The Harmonized System text for 2403.19](https://border.bot/hs-codes/240319)

- Previous subheading: [2403.11](https://border.bot/countries/united-states/hs-codes/240311) Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences
- Next subheading: [2403.91](https://border.bot/countries/united-states/hs-codes/240391) "Homogenized" or "reconstituted" tobacco

## Frequently asked questions

### How many national tariff lines does the United States tariff have under HS 2403.19?

The United States tariff splits HS 2403.19 (smoking tobacco, whether or not containing tobacco substitutes in any proportion: Other) into 15 national lines: 2403.19.20.20 (pipe tobacco), 2403.19.20.50 (roll-your-own tobacco for making cigarettes), 2403.19.20.80 (other), 2403.19.30.50 (flue-cured) and 11 others.

## Sources and updates

The tariff lines for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

The duty rates for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

The trade programmes for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

This page was last updated on 9 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Official source files:

- https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false

Machine-readable: https://border.bot/countries/united-states/hs-codes/240319.json