Chapter 24 - T2017-5
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
Tariff ItemSSDescription of GoodsUnit of Meas.MFN TariffApplicable 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, CEUT, UAT: 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, CEUT, UAT: 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, KRT, CEUT, UAT: Free
GPT 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, CEUT, UAT: 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, CEUT, UAT: 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, CEUT, UAT: 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, CEUT, UAT: Free
2401.30.0000Unmanufactured tobacco; tobacco refuse. - Tobacco refuseKGM6.5%CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT: Free
GPT 5%
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, CEUT, UAT: 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, CEUT, UAT: 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, CEUT, UAT: Free
2402.20.0000Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - Cigarettes containing tobaccoMIL12.5%CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT: Free
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, KRT, CEUT, UAT: Free
GPT 5%
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, KRT, CEUT, UAT: Free
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, KRT, CEUT, UAT: Free
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, KRT, CEUT, UAT: Free
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, KRT, CEUT, UAT: Free
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, KRT, CEUT, UAT: Free
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, KRT, CEUT, UAT: Free
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, CEUT, UAT: 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, CEUT, UAT: 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, CEUT, UAT: 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, CEUT, UAT: 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, CEUT, UAT: 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, CEUT, UAT: 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, PAT, HNT, KRT, CEUT, UAT: Free
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, PAT, HNT, KRT, CEUT, UAT: Free
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, PAT, HNT, KRT, CEUT, UAT: Free
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, KRT, CEUT, UAT: Free
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, KRT, CEUT, UAT: Free
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, KRT, CEUT, UAT: Free
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, PAT, HNT, KRT, CEUT, UAT: Free
2403.99.90 Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - OtherNMB9.5%CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT: Free
2403.99.9010Other 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, PAT, HNT, KRT, CEUT, UAT: Free
2403.99.9020Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - Other - Not packagedKGM9.5%CCCT, LDCT, UST, MT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT: Free
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