# HS heading 24.01: Unmanufactured tobacco; tobacco refuse

> HS heading 24.01 covers unmanufactured tobacco; tobacco refuse. It is in 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). It is split into 3 subheadings: 2401.10 (tobacco, not stemmed/stripped), 2401.20 (tobacco, partly or wholly stemmed/stripped) and 2401.30 (tobacco refuse). National tariff lines under heading 24.01 are live on border.bot for the United States (137 lines, also used by 1 other country).

Source: https://border.bot/hs-codes/2401
Last updated: 11 October 2026

[HS codes](https://border.bot/hs-codes) / [Chapter 24](https://border.bot/hs-codes/24) / [24.01](https://border.bot/hs-codes/2401)

## Key facts

- Heading: 24.01
- Description: Unmanufactured tobacco; tobacco refuse
- 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
- Subheadings: 3
- Edition: HS2022

## What this code covers

HS heading 24.01 covers unmanufactured tobacco; tobacco refuse.

It is split into 3 subheadings: 2401.10 (tobacco, not stemmed/stripped), 2401.20 (tobacco, partly or wholly stemmed/stripped) and 2401.30 (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

## What it doesn’t cover

Other goods of chapter 24 are classified in its other 3 headings, listed below.

- [24.02](https://border.bot/hs-codes/2402) Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
- [24.03](https://border.bot/hs-codes/2403) Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences
- [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

## How it is structured

Heading 24.01 is one of 4 headings in chapter 24. Its first two digits, 24, are the chapter; the next two, 01, number the heading within it. Its subheadings add two more digits (2401.10, 2401.20, 2401.30).

## In other countries

National tariff lines under heading 24.01 are live on border.bot for the United States (137 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/24): 137 lines, used by 1 other country

- Previous heading: [23.09](https://border.bot/hs-codes/2309) Preparations of a kind used in animal feeding
- Next heading: [24.02](https://border.bot/hs-codes/2402) Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

## Frequently asked questions

### What does HS heading 24.01 cover?

HS heading 24.01 covers unmanufactured tobacco; tobacco refuse.

### Which chapter is HS heading 24.01 in?

HS heading 24.01 is in 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).

### How many subheadings does HS heading 24.01 have?

HS heading 24.01 has 3 subheadings: 2401.10 (tobacco, not stemmed/stripped), 2401.20 (tobacco, partly or wholly stemmed/stripped) and 2401.30 (tobacco refuse).

### Which countries’ tariffs list national lines under HS heading 24.01?

National tariff lines under heading 24.01 are live on border.bot for the United States (137 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/2401.json