2401

Analysis

Heading 2401 of the Harmonized Tariff Schedule covers unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse. It divides into 3 six-digit subheadings and 37 eight-digit tariff lines, with 137 ten-digit statistical suffixes below them.

The spread of 350 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 350%, applies to 2401.10.65 (other: other) and 2401.20.35 (other: other).

20 of its 24 lines with a percentage rate are duty-free at the general rate (83%) and 4 are dutiable, from duty-free up to 350%. The median line pays duty-free.

13 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 largest subheadings are 2401.20 (tobacco, partly or wholly stemmed/stripped, 15 lines), 2401.30 (tobacco refuse, 13 lines) and 2401.10 (tobacco, not stemmed/stripped, 9 lines).

Its median rate of duty-free sits at the 29th percentile of the headings in chapter 24.