ARCHIVED - Chapter 24 - T2015

Tobacco and manufactured tobacco substitutes

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Notes.

1. This Chapter does not cover medicinal cigarettes (Chapter 30).

Subheading Note.

1.    For the purpose of subheading 2403.11, the expression "water pipe tobacco" means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading.

Customs Tariff Schedule

Tariff Item SS Description of Goods Unit of Meas. MFN Tariff Applicable Preferential Tariffs
24.01 Unmanufactured tobacco; tobacco refuse.   
2401.10 Unmanufactured tobacco; tobacco refuse. - Tobacco, not stemmed/stripped   
2401.10.1000Unmanufactured tobacco; tobacco refuse. - Tobacco, not stemmed/stripped - For use as wrappers in the manufacture of cigarsKGMFreeCCCT, LDCT, GPT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free
2401.10.9100Unmanufactured tobacco; tobacco refuse. - Tobacco, not stemmed/stripped - Other: - Turkish typeKGM2.5%CCCT, LDCT, GPT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free
2401.10.9900Unmanufactured tobacco; tobacco refuse. - Tobacco, not stemmed/stripped - Other: - OtherKGM5.5%CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT: Free
GPT 5%, KRT 3.5%
2401.20 Unmanufactured tobacco; tobacco refuse. - Tobacco, partly or wholly stemmed/stripped   
2401.20.1000Unmanufactured tobacco; tobacco refuse. - Tobacco, partly or wholly stemmed/stripped - Wrapper tobacco for use in the manufacture of cigarsKGM8%CCCT, LDCT, GPT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free
2401.20.90 Unmanufactured tobacco; tobacco refuse. - Tobacco, partly or wholly stemmed/stripped - OtherKGM8%CCCT, LDCT, GPT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free
2401.20.9020Unmanufactured tobacco; tobacco refuse. - Tobacco, partly or wholly stemmed/stripped - Other - Virginia, flue-curedKGM8%CCCT, LDCT, GPT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free
2401.20.9090Unmanufactured tobacco; tobacco refuse. - Tobacco, partly or wholly stemmed/stripped - Other - Other: - OtherKGM8%CCCT, LDCT, GPT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free
2401.30.0000Unmanufactured tobacco; tobacco refuse. - Tobacco refuseKGM6.5%CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT: Free
GPT 5%, KRT 4%
24.02 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.   
2402.10.00 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - Cigars, cheroots and cigarillos, containing tobaccoMIL8%CCCT, LDCT, GPT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free
2402.10.0010Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - Cigars, cheroots and cigarillos, containing tobacco - Hand-rolled cigarsMIL8%CCCT, LDCT, GPT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free
2402.10.0090Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - Cigars, cheroots and cigarillos, containing tobacco - OtherMIL8%CCCT, LDCT, GPT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free
2402.20.00 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - Cigarettes containing tobaccoMIL12.5%CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, HNT: Free
PAT 5%, KRT 8%
2402.20.0010Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - Cigarettes containing tobacco - Of a weight not exceeding 1,361 g per thousandMIL12.5%CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, HNT: Free
PAT 5%, KRT 8%
2402.20.0020Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - Cigarettes containing tobacco - Of a weight exceeding 1,361 g per thousandMIL12.5%CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, HNT: Free
PAT 5%, KRT 8%
2402.90.0000Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - OtherKGM6.5%CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT: Free
GPT 5%, KRT 4%
24.03 Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences.   
2403.11.0000Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Smoking tobacco, whether or not containing tobacco substitutes in any proportion: - Water pipe tobacco specified in Subheading Note 1 to this ChapterKGM4%CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT: Free
KRT 2.5%
2403.19.00 Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Smoking tobacco, whether or not containing tobacco substitutes in any proportion: - OtherNMB4%CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT: Free
KRT 2.5%
2403.19.0011Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Smoking tobacco, whether or not containing tobacco substitutes in any proportion: - Other - Pipe: - PackagedNMB4%CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT: Free
KRT 2.5%
2403.19.0012Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Smoking tobacco, whether or not containing tobacco substitutes in any proportion: - Other - Pipe: - Not packagedKGM4%CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT: Free
KRT 2.5%
2403.19.0021Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Smoking tobacco, whether or not containing tobacco substitutes in any proportion: - Other - Cigarette: - PackagedNMB4%CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT: Free
KRT 2.5%
2403.19.0022Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Smoking tobacco, whether or not containing tobacco substitutes in any proportion: - Other - Cigarette: - Not packagedKGM4%CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT: Free
KRT 2.5%
2403.19.0091Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Smoking tobacco, whether or not containing tobacco substitutes in any proportion: - Other - Other: - PackagedNMB4%CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT: Free
KRT 2.5%
2403.19.0092Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Smoking tobacco, whether or not containing tobacco substitutes in any proportion: - Other - Other: - Not packagedKGM4%CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT: Free
KRT 2.5%
2403.91 Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco   
2403.91.10 Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco - Suitable for use as wrapper tobaccoKGM5%CCCT, LDCT, GPT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free
2403.91.1010Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco - Suitable for use as wrapper tobacco - PackagedNMB5%CCCT, LDCT, GPT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free
2403.91.1020Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco - Suitable for use as wrapper tobacco - Not packagedKGM5%CCCT, LDCT, GPT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free
2403.91.20 Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco - Processed leaf tobacco suitable for use as cigar bindersKGM10%CCCT, LDCT, GPT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free
2403.91.2010Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco - Processed leaf tobacco suitable for use as cigar binders - PackagedNMB10%CCCT, LDCT, GPT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free
2403.91.2020Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco - Processed leaf tobacco suitable for use as cigar binders - Not packagedKGM10%CCCT, LDCT, GPT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT: Free
2403.91.90 Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco - OtherKGM13%CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, HNT: Free
PAT 5%, KRT 8.5%
2403.91.9010Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco - Other - PackagedNMB13%CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, HNT: Free
PAT 5%, KRT 8.5%
2403.91.9020Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco - Other - Not packagedKGM13%CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, HNT: Free
PAT 5%, KRT 8.5%
2403.99 Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other   
2403.99.10 Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - SnuffKGM5%CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT: Free
KRT 3%
2403.99.1010Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - Snuff - PackagedNMB5%CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT: Free
KRT 3%
2403.99.1020Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - Snuff - Not packagedKGM5%CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT: Free
KRT 3%
2403.99.2000Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - Manufactured tobacco substitutes not containing tobaccoKGM9.5%CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, HNT: Free
PAT 3.5%, KRT 6%
2403.99.90 Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - OtherKGM9.5%CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, HNT: Free
PAT 3.5%, KRT 6%
2403.99.9011Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - Other - Chewing tobacco: - PackagedNMB9.5%CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, HNT: Free
PAT 3.5%, KRT 6%
2403.99.9012Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - Other - Chewing tobacco: - Not packagedKGM9.5%CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, HNT: Free
PAT 3.5%, KRT 6%
2403.99.9091Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - Other - Other: - PackagedNMB9.5%CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, HNT: Free
PAT 3.5%, KRT 6%
2403.99.9092Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - Other - Other: - Not packagedKGM9.5%CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, HNT: Free
PAT 3.5%, KRT 6%
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