HTS tariff line · chapter 24
2403.91.45
Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions
Analysis
HTS 2403.91.45 covers described in additional U.S. note 5 to this chapter and entered pursuant to its provisions 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.
The general rate is 19.9¢/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 Bahrain FTA, the Chile FTA, the Colombia TPA, AGOA, and 9 others can enter duty-free instead of paying 19.9¢/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.
The other lines in the same group are 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) and 2403.91.47 (other: other, 350%).
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |
| 2403.91.47 | Other: other | 350% |