HTS tariff line · chapter 24
2403.11.00
Water pipe tobacco, specified in subheading note 1 to this chapter
Analysis
HTS 2403.11.00 covers water pipe tobacco, specified in subheading note 1 to this chapter under heading 2403 (other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or…).
The general rate is 32.8¢/kg, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 11 others can enter duty-free instead of paying 32.8¢/kg. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
Census statistics map these goods to NAICS 312230 (Tobacco Manufacturing), an industry of 125 US establishments employing 11,362 people. That is the industry code a US manufacturer of the same product would normally use.
The general rate of 32.8¢/kg has not changed in any edition of the schedule since Jan 2023.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2403.19.20 | Prepared for marketing to the ultimate consumer in the identical form and package in which imported | 32.8¢/kg |
| 2403.19.30 | To be used in products other than cigarettes | 32.8¢/kg |
| 2403.19.60 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 32.8¢/kg |
| 2403.19.90 | Other: other | 350% |
| 2403.91.20 | Suitable for use as wrapper tobacco | 62¢/kg |
| 2403.91.43 | To be used in products other than cigarettes | 19.9¢/kg |
| 2403.91.45 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 19.9¢/kg |
| 2403.91.47 | Other: other | 350% |
| 2403.99.21 | Prepared for marketing to the ultimate consumer in the identical form and package in which imported | 24.7¢/kg |
| 2403.99.31 | To be used in products other than cigarettes | 24.7¢/kg |
| 2403.99.60 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 24.7¢/kg |
| 2403.99.90 | Other: other | 350% |