# United States tariff line 2403.99.90.50: Flue-cured

> In the United States tariff, line 2403.99.90.50 covers flue-cured. The general (MFN) duty rate is 350%. It falls under HS subheading 2403.99 in heading 24.03 (chapter 24).

Source: https://border.bot/countries/united-states/hs-codes/2403999050
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) / [2403.99.90.50](https://border.bot/countries/united-states/hs-codes/2403999050)

## Key facts

- Tariff line: 2403.99.90.50
- Covers: Flue-cured
- Duty (MFN): 350%
- Preferential rates: From free (12 programmes or origins)
- Additional duties: None recorded
- Restrictions: None recorded
- Tariff: [United States](https://border.bot/countries/united-states)
- HS subheading: [2403.99](https://border.bot/hs-codes/240399)

## What this line covers

In the United States tariff, line 2403.99.90.50 covers flue-cured.

Its legal text is “Flue-cured”, read under “Other”, “Other”, “Other”, “Other” and “Other”.

## How it is structured

It falls under HS subheading 2403.99 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.

- 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
- Heading 24.03: Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences
- Subheading 2403.99: Other
- Within the subheading: Other
- Within the subheading: Other
- Within the subheading: Other
- Within the subheading: Other
- Line 2403.99.90.50: Flue-cured

## Duty

The general (MFN) duty rate is 350%.

The rate is published on 2403.99.90.

Duty-free entry applies to goods that qualify under 12 programmes.

- Free: United States-Australia Free Trade Agreement (AU)
- Free: United States-Bahrain Free Trade Agreement Implementation Act (BH)
- Free: United States-Chile Free Trade Agreement (CL)
- Free: United States-Israel Free Trade Area (IL)
- Free: United States-Korea Free Trade Agreement Implementation Act (KR)
- Free: United States-Morocco Free Trade Agreement Implementation Act (MA)
- Free: United States-Oman Free Trade Agreement Implementation Act (OM)
- Free: Dominican Republic-Central America-United States Free Trade Agreement (P)
- Free: United States-Panama Trade Promotion Agreement Implementation Act (PA)
- Free: United States-Peru Trade Promotion Agreement Implementation Act (PE)
- Free: United States-Mexico-Canada Agreement (S)
- Free: United States-Singapore Free Trade Agreement (SG)

## 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)

## Other lines under 2403.99

- [2403.99.21.30](https://border.bot/countries/united-states/hs-codes/2403992130) Chewing tobacco
- [2403.99.21.40](https://border.bot/countries/united-states/hs-codes/2403992140) Snuff and snuff flours of a kind described in statistical note 1 to this chapter
- [2403.99.21.90](https://border.bot/countries/united-states/hs-codes/2403992190) Other
- [2403.99.31.50](https://border.bot/countries/united-states/hs-codes/2403993150) Flue-cured
- [2403.99.31.60](https://border.bot/countries/united-states/hs-codes/2403993160) Burley
- [2403.99.31.65](https://border.bot/countries/united-states/hs-codes/2403993165) Partially manufactured, blended or mixed tobacco
- [2403.99.31.70](https://border.bot/countries/united-states/hs-codes/2403993170) Other
- [2403.99.60.50](https://border.bot/countries/united-states/hs-codes/2403996050) Flue-cured
- [2403.99.60.60](https://border.bot/countries/united-states/hs-codes/2403996060) Burley
- [2403.99.60.65](https://border.bot/countries/united-states/hs-codes/2403996065) Partially manufactured, blended or mixed tobacco
- [2403.99.60.70](https://border.bot/countries/united-states/hs-codes/2403996070) Other
- [2403.99.90.60](https://border.bot/countries/united-states/hs-codes/2403999060) Burley
- [2403.99.90.65](https://border.bot/countries/united-states/hs-codes/2403999065) Partially manufactured, blended or mixed tobacco
- [2403.99.90.70](https://border.bot/countries/united-states/hs-codes/2403999070) Other

- Previous line: [2403.99.60.70](https://border.bot/countries/united-states/hs-codes/2403996070) Other
- Next line: [2403.99.90.60](https://border.bot/countries/united-states/hs-codes/2403999060) Burley

## Frequently asked questions

### What does tariff line 2403.99.90.50 cover in the United States tariff?

In the United States tariff, line 2403.99.90.50 covers flue-cured.

### What is the general (MFN) duty on 2403.99.90.50 in the United States?

The general (MFN) duty rate is 350%. The rate is published on 2403.99.90.

### Which preferential rates apply to 2403.99.90.50?

Duty-free entry applies to goods that qualify under 12 programmes: the United States-Australia Free Trade Agreement, the United States-Bahrain Free Trade Agreement Implementation Act, the United States-Chile Free Trade Agreement, the United States-Israel Free Trade Area, 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.

## 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/2403999050.json
