# HS 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 > HS chapter 24 covers 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. It has 4 headings, 24.01 to 24.04, and 16 six-digit subheadings in HS2022. National tariff lines under chapter 24 are live on border.bot for the United States (205 lines, also used by 1 other country). Source: https://border.bot/hs-codes/24 Last updated: 11 October 2026 [HS codes](https://border.bot/hs-codes) / [Chapter 24](https://border.bot/hs-codes/24) ## Key facts - Chapter: 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 - Headings: 4 - Subheadings: 16 - Edition: HS2022 ## What this chapter covers HS chapter 24 covers 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. It has 4 headings, 24.01 to 24.04, and 16 six-digit subheadings in HS2022. ### [24.01](https://border.bot/hs-codes/2401) Unmanufactured tobacco; tobacco refuse - [2401.10](https://border.bot/hs-codes/240110) Tobacco, not stemmed/stripped - [2401.20](https://border.bot/hs-codes/240120) Tobacco, partly or wholly stemmed/stripped - [2401.30](https://border.bot/hs-codes/240130) Tobacco refuse ### [24.02](https://border.bot/hs-codes/2402) Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes - [2402.10](https://border.bot/hs-codes/240210) Cigars, cheroots and cigarillos, containing tobacco - [2402.20](https://border.bot/hs-codes/240220) Cigarettes containing tobacco - [2402.90](https://border.bot/hs-codes/240290) Other ### [24.03](https://border.bot/hs-codes/2403) Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences - [2403.11](https://border.bot/hs-codes/240311) Smoking tobacco, whether or not containing tobacco substitutes in any proportion: Water-pipe tobacco specified in subheading note 1 to this chapter - [2403.19](https://border.bot/hs-codes/240319) Smoking tobacco, whether or not containing tobacco substitutes in any proportion: Other - [2403.91](https://border.bot/hs-codes/240391) Other: “Homogenised” or “reconstituted” tobacco - [2403.99](https://border.bot/hs-codes/240399) Other: Other ### [24.04](https://border.bot/hs-codes/2404) 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 - [2404.11](https://border.bot/hs-codes/240411) Products intended for inhalation without combustion: Containing tobacco or reconstituted tobacco - [2404.12](https://border.bot/hs-codes/240412) Products intended for inhalation without combustion: Other, containing nicotine - [2404.19](https://border.bot/hs-codes/240419) Products intended for inhalation without combustion: Other - [2404.91](https://border.bot/hs-codes/240491) Other: For oral application - [2404.92](https://border.bot/hs-codes/240492) Other: For transdermal application - [2404.99](https://border.bot/hs-codes/240499) Other: Other ## What it doesn’t cover Chapter 23, before it, covers residues and waste from the food industries; prepared animal fodder; chapter 25, after it, covers salt; sulphur; earths and stone; plastering materials, lime and cement. ## How it is structured Chapter 24 is the first level of the Harmonized System. Its headings add two digits to the chapter number (24.01), and each heading's subheadings add two more. ## In other countries National tariff lines under chapter 24 are live on border.bot for the United States (205 lines, also used by 1 other country). - [United States](https://border.bot/countries/united-states/hs-codes/24): 205 lines, used by 1 other country - Previous chapter: [23](https://border.bot/hs-codes/23) Residues and waste from the food industries; prepared animal fodder - Next chapter: [25](https://border.bot/hs-codes/25) Salt; sulphur; earths and stone; plastering materials, lime and cement ## Frequently asked questions ### What does HS chapter 24 cover? HS chapter 24 covers 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. ### How many headings and subheadings are in HS chapter 24? HS chapter 24 has 4 headings and 16 six-digit subheadings in HS2022. ### Which countries’ tariffs list national lines in HS chapter 24? National tariff lines under chapter 24 are live on border.bot for the United States (205 lines, also used by 1 other country). ## Sources and updates The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026. This page was last updated on 11 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. Machine-readable: https://border.bot/hs-codes/24.json