Chapter 24 HS Codes: Chapter 24 Commodities
CHAPTER DEFINITION & SCOPE
HS Chapter 24 of the WCO Harmonized System covers chapter 24 commodities. It groups 4 4-digit WCO headings and 16 6-digit subheadings under the official 2026 customs nomenclature [USITC HTS 2026].
Chapter
Ch 24
Headings
4 Headings
Subheadings
16 HS6
US Tariff Status
Active 2026
Chapter 24 4-Digit Headings Directory
| Heading | WCO Heading Description | Subheading Count | Directory Link |
|---|---|---|---|
| Heading 2401 | Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse | 3 subheadings | Browse Heading 2401 → |
| Heading 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | 3 subheadings | Browse Heading 2402 → |
| Heading 2403 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences | 4 subheadings | Browse Heading 2403 → |
| Heading 2404 | Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body | 6 subheadings | Browse Heading 2404 → |
Chapter 24 Subheading Sample & MFN Duty Rates
| HS Code | Subheading Description | Heading | Action |
|---|---|---|---|
| 2401.10 | Tobacco, not stemmed/stripped | 2401 | View 2401.10 → |
| 2401.20 | Tobacco, partly or wholly stemmed/stripped | 2401 | View 2401.20 → |
| 2401.30 | Tobacco refuse | 2401 | View 2401.30 → |
| 2402.10 | Cigars, cheroots and cigarillos, containing tobacco | 2402 | View 2402.10 → |
| 2402.20 | Cigarettes containing tobacco | 2402 | View 2402.20 → |
| 2402.90 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes, Other | 2402 | View 2402.90 → |
| 2403.11 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Water pipe tobacco, specified in subheading note 1 to this chapter | 2403 | View 2403.11 → |
| 2403.19 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other | 2403 | View 2403.19 → |
| 2403.91 | Other, "Homogenized" or "reconstituted" tobacco | 2403 | View 2403.91 → |
| 2403.99 | Other, Other | 2403 | View 2403.99 → |
| 2404.11 | Products intended for inhalation without combustion, Containing tobacco or reconstituted tobacco | 2404 | View 2404.11 → |
| 2404.12 | Products intended for inhalation without combustion, Other, containing nicotine | 2404 | View 2404.12 → |
| 2404.19 | Products intended for inhalation without combustion, Other | 2404 | View 2404.19 → |
| 2404.91 | Other, For oral application | 2404 | View 2404.91 → |
| 2404.92 | Other, For transdermal application | 2404 | View 2404.92 → |
EXPERT CLASSIFICATION PRO TIPS
Common Pitfalls When Classifying Chapter 24 Goods
- Always review WCO Section and Chapter Legal Notes before assigning 4-digit headings.
- Distinguish carefully between unprocessed raw materials and further prepared or processed articles.
- Verify Partner Government Agency (PGA) flags for agriculture, food, or chemical items.
- Cross-reference official CBP CROSS rulings for binding precedents on mixed or composite goods.
Official Primary Sources & Authority References
USITC HTS Chapter 24 Tariff ↗
United States International Trade Commission official Harmonized Tariff Schedule.
CBP CROSS Rulings ↗
Customs Rulings Online Search System for Chapter 24 binding classification precedents.
WCO HS Nomenclature ↗
World Customs Organization international 6-digit Harmonized System backbone standard.
U.S. Census Foreign Trade ↗
U.S. Census Bureau trade statistics and Schedule B concordance portal.
Chapter 24 Frequently Asked Questions (FAQ)
What commodities are covered under HS Chapter 24?
Chapter 24 (Chapter 24 Commodities) covers WCO Harmonized System 4-digit headings from 2401 upward, encompassing primary goods, raw materials, and manufactured articles within this nomenclature section.
How many 4-digit headings exist in HS Chapter 24?
Chapter 24 contains 4 official 4-digit WCO headings and 16 6-digit tariff subheadings.
What is the US general import duty range for Chapter 24 commodities?
Base customs duties under Chapter 24 range from 0.0% (Duty-Free) up to representative MFN rate limits depending on 10-digit HTS statistical suffix extensions.
Do Section 301 China tariffs apply to Chapter 24 imports?
Section 301 tariffs depend on specific 8-digit HTS subheadings. Importers must verify if their exact HTS code appears on USTR Lists 1 through 4A.
Are Partner Government Agency (PGA) permits required for Chapter 24?
PGA message-set flags (such as FDA, USDA APHIS, EPA, or CITES) apply conditionally depending on the commodity classification within Chapter 24.
How are products classified between adjacent headings in Chapter 24?
Classification follows WCO General Rules of Interpretation (GRI) 1 through 6, prioritizing specific heading terms over general descriptions.
Can Chapter 24 goods enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in USMCA member states (US, Mexico, Canada) or FTA partners enter duty-free under SPI code P, KR, AU, or CL with a valid Certificate of Origin.
What is the Section 321 de minimis limit for Chapter 24 shipments?
Eligible commercial shipments valued at $800 USD or less imported by one person on one day may enter duty-free under 19 U.S.C. 1321.
What documents are required for formal entry of Chapter 24 goods?
Commercial Invoice, Packing List, Bill of Lading/Air Waybill, and entry summary CBP Form 7501 are mandatory for entries exceeding $2,500 USD.
How can an importer obtain a binding CBP ruling for Chapter 24?
Importers may submit an e-Ruling application under 19 CFR Part 177 to CBP National Commodity Specialist Division.