{ "summary": "In the United States tariff, line 2403.19.60.90 covers smoking tobacco, whether or not containing tobacco substitutes in any proportion, described in additional U.S. note 5 to this chapter and entered pursuant to its provisions. The general (MFN) duty rate is 32.8¢/kg. It falls under HS subheading 2403.19 in heading 24.03 (chapter 24).", "updatedAt": "2026-10-09", "facts": [ { "label": "Tariff line", "value": "2403.19.60.90", "source": "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false" }, { "label": "Covers", "value": "Smoking tobacco, whether or not containing tobacco substitutes in any proportion, described in additional U.S. note 5 to this chapter and entered pursuant to its provisions", "source": "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false" }, { "label": "Duty (MFN)", "value": "32.8¢/kg", "source": "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false" }, { "label": "Preferential rates", "value": "From free (14 programmes or origins)", "source": "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false" }, { "label": "Additional duties", "value": "None recorded", "source": null }, { "label": "Restrictions", "value": "None recorded", "source": null }, { "label": "Tariff", "value": "United States", "source": "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false", "url": "https://border.bot/countries/united-states" }, { "label": "HS subheading", "value": "2403.19", "source": null, "url": "https://border.bot/hs-codes/240319" } ], "faq": [ { "question": "What does tariff line 2403.19.60.90 cover in the United States tariff?", "answer": "In the United States tariff, line 2403.19.60.90 covers smoking tobacco, whether or not containing tobacco substitutes in any proportion, described in additional U.S. note 5 to this chapter and entered pursuant to its provisions." }, { "question": "What is the general (MFN) duty on 2403.19.60.90 in the United States?", "answer": "The general (MFN) duty rate is 32.8¢/kg. The rate is published on 2403.19.60." }, { "question": "Which preferential rates apply to 2403.19.60.90?", "answer": "Duty-free entry applies to goods that qualify under 13 programmes: the United States-Bahrain Free Trade Agreement Implementation Act, the United States-Chile Free Trade Agreement, the United States-Colombia Trade Promotion Agreement Implementation Act, African Growth and Opportunity Act, Caribbean Basin Economic Recovery Act, the United States-Korea Free Trade Agreement Implementation Act, the United States-Morocco Free Trade Agreement Implementation Act, the United States-Oman Free Trade Agreement Implementation Act, the Dominican Republic-Central America-United States Free Trade Agreement, the United States-Panama Trade Promotion Agreement Implementation Act, the United States-Peru Trade Promotion Agreement Implementation Act, the United States-Mexico-Canada Agreement and the United States-Singapore Free Trade Agreement, and to goods from a group of origins (origin group A+)." } ], "sections": [ { "id": "covers", "title": "What this line covers", "text": [ "In the United States tariff, line 2403.19.60.90 covers smoking tobacco, whether or not containing tobacco substitutes in any proportion, described in additional U.S. note 5 to this chapter and entered pursuant to its provisions.", "Its legal text is “Other”, read under “Smoking tobacco, whether or not containing tobacco substitutes in any proportion”, “Other”, “Other”, “Other” and “Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions”." ] }, { "id": "structure", "title": "How it is structured", "text": [ "It falls under HS subheading 2403.19 in heading 24.03 (chapter 24). The first six digits are the Harmonized System code; the 4 digits after them are added by the United States tariff." ] }, { "id": "duty", "title": "Duty", "text": [ "The general (MFN) duty rate is 32.8¢/kg.", "The rate is published on 2403.19.60.", "Duty-free entry applies to goods that qualify under 13 programmes, and to goods from a group of origins (origin group A+)." ] }, { "id": "other-countries", "title": "In other countries", "text": [ "No other national tariff on border.bot has live lines under 2403.19 yet." ] }, { "id": "sources", "title": "Sources and updates", "text": [ "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." ] } ], "data": { "type": "country-line", "country": { "code": "US", "name": "United States", "slug": "united-states" }, "schedule": { "code": "US", "name": "United States", "slug": "united-states" }, "borrowed": false, "localTaxes": [], "localDeminimis": [], "ratesLive": true, "provenance": [ { "dataset": "US:hs", "country": "US", "kind": "hs", "seq": 1, "version": "2026HTSRev21", "liveAt": "2026-10-09T21:15:50.043Z", "origin": "source", "sourceUrls": [ "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false" ] }, { "dataset": "US:rates", "country": "US", "kind": "rates", "seq": 1, "version": "2026HTSRev21", "liveAt": "2026-10-09T21:15:36.287Z", "origin": "source", "sourceUrls": [ "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false" ] }, { "dataset": "US:programmes", "country": "US", "kind": "programmes", "seq": 1, "version": "2026HTSRev21", "liveAt": "2026-10-09T21:15:58.040Z", "origin": "source", "sourceUrls": [ "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false" ] } ], "dateModified": "2026-10-09T21:15:58.040Z", "chapter": { "code": "24", "description": "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" }, "heading": { "code": "2403", "description": "Other manufactured tobacco and manufactured tobacco substitutes; \"homogenized\" or \"reconstituted\" tobacco; tobacco extracts and essences" }, "subheading": { "code": "240319", "description": "Smoking tobacco, whether or not containing tobacco substitutes in any proportion: Other" }, "line": { "code": "2403196090", "description": "Other", "levels": [ "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" ], "english": null, "keywords": [], "lang": "en", "general": { "code": "24031960", "dutyText": "32.8¢/kg", "startDate": null, "endDate": null, "unit": null }, "preferences": [ { "dutyText": "Free", "origins": [ { "code": "A+", "label": "a group of origins (origin group A+)" }, { "code": "BH", "label": "United States-Bahrain Free Trade Agreement Implementation Act" }, { "code": "CL", "label": "United States-Chile Free Trade Agreement" }, { "code": "CO", "label": "United States-Colombia Trade Promotion Agreement Implementation Act" }, { "code": "D", "label": "African Growth and Opportunity Act" }, { "code": "E", "label": "Caribbean Basin Economic Recovery Act" }, { "code": "KR", "label": "United States-Korea Free Trade Agreement Implementation Act" }, { "code": "MA", "label": "United States-Morocco Free Trade Agreement Implementation Act" }, { "code": "OM", "label": "United States-Oman Free Trade Agreement Implementation Act" }, { "code": "P", "label": "Dominican Republic-Central America-United States Free Trade Agreement" }, { "code": "PA", "label": "United States-Panama Trade Promotion Agreement Implementation Act" }, { "code": "PE", "label": "United States-Peru Trade Promotion Agreement Implementation Act" }, { "code": "S", "label": "United States-Mexico-Canada Agreement" }, { "code": "SG", "label": "United States-Singapore Free Trade Agreement" } ] } ], "measures": [], "restrictions": [] }, "siblings": [ { "code": "2403192020", "description": "Pipe tobacco" }, { "code": "2403192050", "description": "Roll-your-own tobacco for making cigarettes" }, { "code": "2403192080", "description": "Other" }, { "code": "2403193050", "description": "Flue-cured" }, { "code": "2403193060", "description": "Burley" }, { "code": "2403193080", "description": "Maryland" }, { "code": "2403193090", "description": "Other" }, { "code": "2403196050", "description": "Flue-cured" }, { "code": "2403196060", "description": "Burley" }, { "code": "2403196080", "description": "Maryland" }, { "code": "2403199050", "description": "Flue-cured" }, { "code": "2403199060", "description": "Burley" }, { "code": "2403199080", "description": "Maryland" }, { "code": "2403199090", "description": "Other" } ], "siblingsTotal": 14, "previous": { "code": "2403196080", "description": "Maryland", "indexable": true }, "next": { "code": "2403199050", "description": "Flue-cured", "indexable": true }, "otherSchedules": [], "seo": { "canonicalPath": "/countries/united-states/hs-codes/2403196090", "robots": "index", "sitemap": true, "reasons": [ "1 national lines" ] } }, "pagination": { "page": 1, "pages": 1, "size": 100, "total": 0, "prev": null, "next": null }, "previous": "https://border.bot/countries/united-states/hs-codes/2403196080", "next": "https://border.bot/countries/united-states/hs-codes/2403199050", "links": { "self": "https://border.bot/countries/united-states/hs-codes/2403196090.json", "html": "https://border.bot/countries/united-states/hs-codes/2403196090", "canonical": "https://border.bot/countries/united-states/hs-codes/2403196090", "markdown": "https://border.bot/countries/united-states/hs-codes/2403196090.md", "tools": { "calculator": "https://border.bot/tools/landed-cost-calculator", "classifier": "https://border.bot/tools/hs-code-classifier", "api": "https://api.border.bot/v1" } }, "code": "2403196090", "attribution": "border.bot tariff reference (border.bot), compiled from the official publishers named on each page.", "terms": "https://border.bot/legal/terms", "notice": "Guidance from published tariff data, not a binding ruling. 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