# United States tariff lines under HS 2403.99

> The United States tariff splits HS 2403.99 (other: Other) into 15 national lines: 2403.99.21.30 (chewing tobacco), 2403.99.21.40 (snuff and snuff flours of a kind described in statistical note 1 to this chapter), 2403.99.21.90 (other), 2403.99.31.50 (flue-cured) and 11 others.

Source: https://border.bot/countries/united-states/hs-codes/240399
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) / [2403.99](https://border.bot/countries/united-states/hs-codes/240399)

## Key facts

- HS subheading: [2403.99](https://border.bot/hs-codes/240399)
- 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 2403.99

The United States tariff splits HS 2403.99 (other: Other) into 15 national lines: 2403.99.21.30 (chewing tobacco), 2403.99.21.40 (snuff and snuff flours of a kind described in statistical note 1 to this chapter), 2403.99.21.90 (other), 2403.99.31.50 (flue-cured) and 11 others.

- [2403.99.21.30](https://border.bot/countries/united-states/hs-codes/2403992130) Other, Other, Prepared for marketing to the ultimate consumer in the identical form and package in which imported, Chewing tobacco. Duty (MFN): 24.7¢/kg
- [2403.99.21.40](https://border.bot/countries/united-states/hs-codes/2403992140) Other, Other, Prepared for marketing to the ultimate consumer in the identical form and package in which imported, Snuff and snuff flours of a kind described in statistical note 1 to this chapter. Duty (MFN): 24.7¢/kg
- [2403.99.21.90](https://border.bot/countries/united-states/hs-codes/2403992190) Other, Other, Prepared for marketing to the ultimate consumer in the identical form and package in which imported, Other. Duty (MFN): 24.7¢/kg
- [2403.99.31.50](https://border.bot/countries/united-states/hs-codes/2403993150) Other, Other, Other, To be used in products other than cigarettes, Flue-cured. Duty (MFN): 24.7¢/kg
- [2403.99.31.60](https://border.bot/countries/united-states/hs-codes/2403993160) Other, Other, Other, To be used in products other than cigarettes, Burley. Duty (MFN): 24.7¢/kg
- [2403.99.31.65](https://border.bot/countries/united-states/hs-codes/2403993165) Other, Other, Other, To be used in products other than cigarettes, Other, Partially manufactured, blended or mixed tobacco. Duty (MFN): 24.7¢/kg
- [2403.99.31.70](https://border.bot/countries/united-states/hs-codes/2403993170) Other, Other, Other, To be used in products other than cigarettes, Other, Other. Duty (MFN): 24.7¢/kg
- [2403.99.60.50](https://border.bot/countries/united-states/hs-codes/2403996050) Other, Other, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Flue-cured. Duty (MFN): 24.7¢/kg
- [2403.99.60.60](https://border.bot/countries/united-states/hs-codes/2403996060) Other, Other, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Burley. Duty (MFN): 24.7¢/kg
- [2403.99.60.65](https://border.bot/countries/united-states/hs-codes/2403996065) Other, Other, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Other, Partially manufactured, blended or mixed tobacco. Duty (MFN): 24.7¢/kg
- [2403.99.60.70](https://border.bot/countries/united-states/hs-codes/2403996070) Other, Other, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Other, Other. Duty (MFN): 24.7¢/kg
- [2403.99.90.50](https://border.bot/countries/united-states/hs-codes/2403999050) Other, Other, Other, Other, Other, Flue-cured. Duty (MFN): 350%
- [2403.99.90.60](https://border.bot/countries/united-states/hs-codes/2403999060) Other, Other, Other, Other, Other, Burley. Duty (MFN): 350%
- [2403.99.90.65](https://border.bot/countries/united-states/hs-codes/2403999065) Other, Other, Other, Other, Other, Other, Partially manufactured, blended or mixed tobacco. Duty (MFN): 350%
- [2403.99.90.70](https://border.bot/countries/united-states/hs-codes/2403999070) Other, Other, Other, Other, Other, Other, Other. Duty (MFN): 350%

## In other countries

No other national tariff on border.bot has live lines under 2403.99 yet.

- [The Harmonized System text for 2403.99](https://border.bot/hs-codes/240399)

- Previous subheading: [2403.91](https://border.bot/countries/united-states/hs-codes/240391) "Homogenized" or "reconstituted" tobacco
- Next subheading: [2404.11](https://border.bot/countries/united-states/hs-codes/240411) 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

## Frequently asked questions

### How many national tariff lines does the United States tariff have under HS 2403.99?

The United States tariff splits HS 2403.99 (other: Other) into 15 national lines: 2403.99.21.30 (chewing tobacco), 2403.99.21.40 (snuff and snuff flours of a kind described in statistical note 1 to this chapter), 2403.99.21.90 (other), 2403.99.31.50 (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/240399.json