Analysis
HTS 2403.19.90 covers other: other under heading 2403 (other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or…). US Customs collects import statistics for it under 4 ten-digit suffixes, reported in kilograms.
Goods that qualify under the Australia FTA, the Bahrain FTA, the Chile FTA, the Israel FTA, KORUS, and 7 others can enter duty-free instead of paying 350%. 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. Reduced but not zero rates apply under some agreements: See 9918.24.10-9918.24.11 for CO.
The general duty rate is 350% of the customs value, which is among the highest the rates in chapter 24 (90th percentile of 35 lines with an ad valorem rate). On a shipment valued at $10,000 that is $35,000 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 350%, 1.0 times the general rate.
The other lines in the same group are 2403.19.20 (prepared for marketing to the ultimate consumer in the…, 32.8¢/kg), 2403.19.30 (to be used in products other than cigarettes, 32.8¢/kg) and 2403.19.60 (described in additional U.S. note 5 to this chapter and…, 32.8¢/kg).
Statistical suffixes
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 |