HTS chapter · section IV
Chapter 24
Prepared foodstuffs, beverages and tobacco
Chapter 24 of the Harmonized Tariff Schedule sits in section IV (prepared foodstuffs, beverages and tobacco). It has 4 headings and 67 eight-digit tariff lines.
The spread of 350 percentage points between the cheapest and dearest lines makes misclassification expensive here.
20 of its 35 lines with a percentage rate are duty-free at the general rate (57%) and 15 are dutiable, from duty-free up to 350%. The median line pays duty-free.
32 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The most finely divided heading is 2401 (unmanufactured tobacco (whether or not threshed or similarly processed)…), with 37 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
The heading with the highest median rate is 2403 (other manufactured tobacco and manufactured tobacco substitutes; "homogenized"…) at 350%.
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 2401 | Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse | 37 | 20 | duty-free |
| 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | 7 | 0 | – |
| 2403 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences | 13 | 0 | 350% |
| 2404 | Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine… | 10 | 0 | 5.7% |