HS Code 2403.19 : Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for smoking tobacco, whether or not containing tobacco substitutes in any proportion, other is 2403.19. Under the 2026 United States (USITC HTS), the representative MFN general duty rate is 32.8¢/kg [USITC HTS 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 24
Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences
Heading 2403
Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences
Subheading .19
.19
Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United States (USITC HTS 2026)
2403.19
MODULE 5: US IMPORT DUTY & FEE BREAKDOWN (LANDED COST STACK)
Federal Import VAT / GST
0.00%
US Has NO Federal VAT
Notice: Duty rates and trade remedies change frequently (Section 301, Section 232, anti-dumping orders, de minimis thresholds). Duty calculations are estimates for informational purposes only. Always verify exact rates with U.S. Customs and Border Protection (CBP) or a licensed customs broker prior to import.
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
AGENCY-CONDITIONAL (PGA)
FDA Prior Notice / USDA Phytosanitary Cert
Rule-derived from verified PGA flag: Mandatory prior notice filing and health certificate.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
ACE PGA Message-Set Flags:
FDA (CTP): Center for Tobacco Products (CTP) SubmissionTTB (TTB): TTB Tobacco Importer Permit & Tax Determination
Official ACE program code: ACE/PGA [FDA 21 CFR 1.276].
MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)
China Section 301 Tariff Status
0% Additional Duty (Exempt)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal Commodity)
EU CBAM Carbon Alert
Not in Scope
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| P | United States-Mexico-Canada Agreement (USMCA) | Free | Must meet USMCA Regional Value Content (RVC) or tariff shift rules. |
| KR | U.S.-Korea Free Trade Agreement (KORUS) | Free | Direct shipment from South Korea with KORUS Certificate of Origin. |
| AU | U.S.-Australia Free Trade Agreement | Free | Wholly obtained or tariff shift rule under US-Australia FTA. |
| A / D | GSP / African Growth & Opportunity Act (AGOA) | Free | 35% local value-add requirement for beneficiary country origin. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other
MODULE 11: Official CBP CROSS Binding Classification Rulings
No ruling cached for HS 2403.19.
Query the live U.S. Customs and Border Protection e-Rulings database:
Search Live CBP CROSS Database for 2403.19 →US National HTS Tariff Lines (2403.19)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 2403.19 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other | Free | Free | Rate on request | — |
| 2403.19.20 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Prepared for marketing to the ultimate consumer in the identical form and package in which imported | 32.8¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA, OM,P,PA,PE,S,SG) | $1.21/kg | — |
| 2403.19.20.20 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Prepared for marketing to the ultimate consumer in the identical form and package in which imported, Pipe tobacco | Free | Free | Rate on request | kg |
| 2403.19.20.50 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Prepared for marketing to the ultimate consumer in the identical form and package in which imported, Roll-your-own tobacco for making cigarettes | Free | Free | Rate on request | kg |
| 2403.19.20.80 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Prepared for marketing to the ultimate consumer in the identical form and package in which imported, Other | Free | Free | Rate on request | kg |
| 2403.19.30 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, To be used in products other than cigarettes | 32.8¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | $1.21/kg | — |
| 2403.19.30.50 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, To be used in products other than cigarettes, Flue-cured | Free | Free | Rate on request | kg |
| 2403.19.30.60 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, To be used in products other than cigarettes, Burley | Free | Free | Rate on request | kg |
| 2403.19.30.80 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, To be used in products other than cigarettes, Maryland | Free | Free | Rate on request | kg |
| 2403.19.30.90 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, To be used in products other than cigarettes, Other | Free | Free | Rate on request | kg |
| 2403.19.60 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 32.8¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | $1.21/kg | — |
| 2403.19.60.50 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Flue-cured | Free | Free | Rate on request | kg |
| 2403.19.60.60 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Burley | Free | Free | Rate on request | kg |
| 2403.19.60.80 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Maryland | Free | Free | Rate on request | kg |
| 2403.19.60.90 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Other | Free | Free | Rate on request | kg |
| 2403.19.90 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, Other, Other | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | 350% | — |
| 2403.19.90.50 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, Other, Other, Flue-cured | Free | Free | Rate on request | kg |
| 2403.19.90.60 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, Other, Other, Burley | Free | Free | Rate on request | kg |
| 2403.19.90.80 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, Other, Other, Maryland | Free | Free | Rate on request | kg |
| 2403.19.90.90 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, Other, Other, Other | Free | Free | Rate on request | kg |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 2403.11 | Subheading under Heading 2403 | Compare Subheading 2403.11 → |
| 2403.91 | Subheading under Heading 2403 | Compare Subheading 2403.91 → |
| 2403.99 | Subheading under Heading 2403 | Compare Subheading 2403.99 → |
MODULE 13: Industry Classification & Crosswalk Mesh (NAICS & Schedule B)
U.S. Census NAICS Code
U.S. Census Schedule B (Exports)
Official Primary Sources & Authority References
USITC HTS Chapter 24 Tariff Schedule (2026) ↗
Official U.S. 10-digit tariff lines and general duty rates for Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other.
CBP CROSS Ruling Database (2403.19) ↗
Binding customs classification precedents for Heading 2403.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other?
Under WCO Harmonized System 2022 and United States (USITC HTS), Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other is classified under HS 2403.19 (Heading 2403, Chapter 24). The representative US MFN general duty rate is 32.8¢/kg.
How is HS 2403.19 distinguished within Heading 2403 (Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences)?
Heading 2403 covers Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. Subheading 2403.19 specifically isolates Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 2403.
What are the primary candidate subheadings related to HS 2403.19?
Related subheadings under Heading 2403 include 2403.11, 2403.91, 2403.99. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 2403.19 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other?
Commercial shipments of Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 2403.19?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What FDA Prior Notice requirements apply to commercial imports under HS 2403.19?
Under the Public Health Security and Bioterrorism Preparedness and Response Act (21 CFR 1.276), FDA Prior Notice must be submitted electronically via ACE or FDA PNSI before arrival.
How is the specific duty rate (32.8¢/kg) calculated for HS 2403.19?
HS 2403.19 carries a quantity-based specific or compound duty rate (32.8¢/kg). Customs duties are calculated based on physical net weight/volume rather than purely invoice ad valorem value.
What U.S. Census NAICS industry code corresponds to HS 2403.19?
HS 2403.19 maps to NAICS code 312230 (Tobacco Manufacturing) under official U.S. Census Bureau trade concordance tables.
Does the United States assess federal VAT or GST on imports of HS 2403.19?
No. The United States does NOT charge a federal Value-Added Tax (VAT) or Goods and Services Tax (GST) on imports. Importers pay customs duty + MPF + HMF (if ocean freight).
How are Merchandise Processing Fee (MPF) and Harbor Maintenance Fee (HMF) calculated?
MPF is assessed at 0.3464% of entered value (min $32.71, max $634.62 per entry). HMF is assessed at 0.125% on ocean freight shipments entering US ports.
What is the Section 321 de minimis duty-free threshold for HS 2403.19?
Under Section 321 (19 U.S.C. 1321), eligible shipments valued at $800 USD or less imported by one person on one day enter duty-free and tax-free.
What U.S. Customs bond requirements apply to commercial entries under HS 2403.19?
Formal entries with customs value exceeding $2,500 USD require a continuous customs entry bond (CBP Form 301) to guarantee payment of duties, taxes, and fees.
What Importer Security Filing (ISF 10+2) rules apply to ocean imports of HS 2403.19?
Ocean container shipments bound for US ports require electronic ISF 10+2 submission via ACE at least 24 hours before loading at foreign ports.
How do USMCA preference rules apply to commercial imports under HS 2403.19?
Qualifying originating goods from Canada or Mexico meeting USMCA tariff-shift or Regional Value Content (RVC) rules enter duty-free under SPI code 'P'.