Analysis
HTS 2401.20.23 covers oriental or Turkish type: cigarette leaf under heading 2401 (unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse).
Rates on the nearby lines range from duty-free to 350%. The costliest confusion would be with 2401.20.87 (other: other) at 350%, a difference of 350 points on the customs value.
There is no general-rate duty on this line, which puts it with roughly 57% of the 35 tariff lines in chapter 24 that are also free. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
Census statistics map these goods to NAICS 111910 (Tobacco Farming), the industry a domestic producer of these goods reports under.
Every edition we compared, from Jan 2023 to Oct 2026 (Rev. 22), shows the same general rate of Free.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2401.20.05 | Leaf tobacco, the product of two or more countries or dependencies, when mixed or packed together | $5.48/kg |
| 2401.20.14 | Containing over 35 percent wrapper tobacco: wrapper tobacco | Free |
| 2401.20.18 | Containing over 35 percent wrapper tobacco: other | Free |
| 2401.20.26 | Oriental or Turkish type: other | Free |
| 2401.20.29 | Cigar binder and filler | Free |
| 2401.20.31 | To be used in products other than cigarettes | 40.9¢/kg |
| 2401.20.33 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 40.9¢/kg |
| 2401.20.35 | Other: other | 350% |
| 2401.20.57 | Other: other | 39.7¢/kg |
| 2401.20.60 | Threshed or similarly processed: from cigar leaf | Free |
| 2401.20.75 | Oriental or Turkish type | Free |
| 2401.20.83 | To be used in products other than cigarettes | 37.5¢/kg |
| 2401.20.85 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 37.5¢/kg |
| 2401.20.87 | Other: other | 350% |