Analysis
HTS 2404.11.00 covers containing tobacco or reconstituted tobacco under heading 2404 (products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine…).
The general rate is 24.7¢/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 24.7¢/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, 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 24.7¢/kg.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2404.12.05 | Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances | 6.5% |
| 2404.12.10 | Mixtures for personal electric or electronic vaporizing devices: other | 5% |
| 2404.12.90 | Other, containing nicotine: other | 6.5% |
| 2404.19.05 | Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances | 6.5% |
| 2404.19.10 | Mixtures for personal electric or electronic vaporizing devices: other | 5% |
| 2404.19.90 | Other: other | 24.7¢/kg |
| 2404.91.00 | For oral application | 6.4% |
| 2404.92.00 | For transdermal application | 5% |
| 2404.99.00 | Other: other | 5% |