HTS Code · Chapter 24 · Updated Oct 26, 2026

2403.99.60Manufactured tobacco and manufactured tobacco substitutes

Also written 24039960

HTS Code 2403.99.60 covers any article best defined as Prepared Foodstuffs; Beverages, Spirits, and Vinegar; Tobacco and Manufactured Tobacco SubstitutesTobacco and manufactured tobacco substitutesOther manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences:Other:Other:Other:Other:Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions in the Harmonized Tariff Schedule — covering 4 sub-classifications.

As of Oct 26, 2026, US imports of manufactured tobacco and manufactured tobacco substitutes (HTS 2403.99.60) from China pay the 24.7¢/kg base rate plus 37.5% in additional tariffs: Section 301 – China (25%) and Section 301 – Forced Labor (12.5%).

Estimated Duty on 2403.99.60

$10,000.00 by ocean, entered Oct 26, 2026 · 1,000 units

Country of origin

China

Total duty: 39.97%; $3,997.00 on this shipment
Fees: 0.47%; MPF + HMF · $47.14
Duty + fees: 40.44%; Payable to CBP
Landed cost: $14,044.14; On $10,000.00 customs value

Base duty2.47%
Section 301 – China25%
Section 301 – Forced Labor12.5%
Customs fees0.47%

Chapter 99 lines9903.88.03 Section 301 China: List 39903.05.31 Section 301 Forced Labor – China

3 exemptions could lower this

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Base Duty Rates for 2403.99.60

From the Harmonized Tariff Schedule

General Rate of Duty: 24.7¢/kg
Special Rate of Duty: Free; A+BHCLCODEKRMAOMPPAPESSG
Column 2 (Non-NTR): $1.21/kg

Total duty by countryAll 20 →

China24.7¢/kg + 37.5%
Mexico24.7¢/kg + 10%
Canada24.7¢/kg + 10%
Vietnam24.7¢/kg + 12.5%
Germany24.7¢/kg + 7.53%

Tariffs by country · Oct 26, 2026

US Import Duty on HTS 2403.99.60 by Country of Origin

Total duty from China

24.7¢/kg + 37.5%

Base rate plus 2 additional tariffs

Countries with additional tariffs

20 of 20

Section 232, 301 and other Chapter 99 duties

Country of origin	Base rate	Additional tariffs	Total duty
China	24.7¢/kg	Section 301 – China25%9903.88.03 Section 301 – Forced Labor12.5%9903.05.31	24.7¢/kg + 37.5%
Mexico	24.7¢/kg	Section 301 – Forced Labor10%9903.05.55	24.7¢/kg + 10%0% with USMCA
Canada	24.7¢/kg	Section 301 – Forced Labor10%9903.05.29	24.7¢/kg + 10%0% with USMCA
Vietnam	24.7¢/kg	Section 301 – Forced Labor12.5%9903.05.84	24.7¢/kg + 12.5%
Germany	24.7¢/kg	Section 301 – Forced Labor7.53%9903.05.39	24.7¢/kg + 7.53%
Japan	24.7¢/kg	Section 301 – Forced Labor10.03%9903.05.49	24.7¢/kg + 10.03%
South Korea	24.7¢/kg	Section 301 – Forced Labor10.03%9903.05.71	24.7¢/kg + 10.03%
Taiwan	24.7¢/kg	Section 301 – Forced Labor7.53%9903.05.76	24.7¢/kg + 7.53%
India	24.7¢/kg	Section 301 – Forced Labor10%9903.05.44	24.7¢/kg + 10%
Ireland	24.7¢/kg	Section 301 – Forced Labor7.53%9903.05.39	24.7¢/kg + 7.53%
Italy	24.7¢/kg	Section 301 – Forced Labor7.53%9903.05.39	24.7¢/kg + 7.53%
Switzerland	24.7¢/kg	Section 301 – Forced Labor10.03%9903.05.74	24.7¢/kg + 10.03%
Thailand	24.7¢/kg	Section 301 – Forced Labor12.5%9903.05.77	24.7¢/kg + 12.5%
Malaysia	24.7¢/kg	Section 301 – Forced Labor10%9903.05.54	24.7¢/kg + 10%
United Kingdom	24.7¢/kg	Section 301 – Forced Labor10%9903.05.81	24.7¢/kg + 10%
France	24.7¢/kg	Section 301 – Forced Labor7.53%9903.05.39	24.7¢/kg + 7.53%
Indonesia	24.7¢/kg	Section 301 – Forced Labor10%9903.05.45	24.7¢/kg + 10%
Brazil	24.7¢/kg	Section 301 – Brazil25%9903.05.01 Section 301 – Forced Labor12.5%9903.05.27	24.7¢/kg + 37.5%
Bangladesh	24.7¢/kg	Section 301 – Forced Labor10%9903.05.26	24.7¢/kg + 10%
Cambodia	24.7¢/kg	Section 301 – Forced Labor10%9903.05.28	24.7¢/kg + 10%

Duty from each country, in words

As of Oct 26, 2026, US imports of manufactured tobacco and manufactured tobacco substitutes (HTS 2403.99.60) from China pay the 24.7¢/kg base rate plus 37.5% in additional tariffs: Section 301 – China (25%) and Section 301 – Forced Labor (12.5%).
As of Oct 26, 2026, US imports of manufactured tobacco and manufactured tobacco substitutes (HTS 2403.99.60) from Mexico pay the 24.7¢/kg base rate plus 10% in additional tariffs: Section 301 – Forced Labor (10%). With USMCA, qualifying goods pay 0%.
As of Oct 26, 2026, US imports of manufactured tobacco and manufactured tobacco substitutes (HTS 2403.99.60) from Canada pay the 24.7¢/kg base rate plus 10% in additional tariffs: Section 301 – Forced Labor (10%). With USMCA, qualifying goods pay 0%.
As of Oct 26, 2026, US imports of manufactured tobacco and manufactured tobacco substitutes (HTS 2403.99.60) from Vietnam pay the 24.7¢/kg base rate plus 12.5% in additional tariffs: Section 301 – Forced Labor (12.5%).
As of Oct 26, 2026, US imports of manufactured tobacco and manufactured tobacco substitutes (HTS 2403.99.60) from Germany pay the 24.7¢/kg base rate plus 7.53% in additional tariffs: Section 301 – Forced Labor (7.53%).
As of Oct 26, 2026, US imports of manufactured tobacco and manufactured tobacco substitutes (HTS 2403.99.60) from Japan pay the 24.7¢/kg base rate plus 10.03% in additional tariffs: Section 301 – Forced Labor (10.03%).
As of Oct 26, 2026, US imports of manufactured tobacco and manufactured tobacco substitutes (HTS 2403.99.60) from South Korea pay the 24.7¢/kg base rate plus 10.03% in additional tariffs: Section 301 – Forced Labor (10.03%).
As of Oct 26, 2026, US imports of manufactured tobacco and manufactured tobacco substitutes (HTS 2403.99.60) from Taiwan pay the 24.7¢/kg base rate plus 7.53% in additional tariffs: Section 301 – Forced Labor (7.53%).
As of Oct 26, 2026, US imports of manufactured tobacco and manufactured tobacco substitutes (HTS 2403.99.60) from India pay the 24.7¢/kg base rate plus 10% in additional tariffs: Section 301 – Forced Labor (10%).
As of Oct 26, 2026, US imports of manufactured tobacco and manufactured tobacco substitutes (HTS 2403.99.60) from Ireland pay the 24.7¢/kg base rate plus 7.53% in additional tariffs: Section 301 – Forced Labor (7.53%).
As of Oct 26, 2026, US imports of manufactured tobacco and manufactured tobacco substitutes (HTS 2403.99.60) from Italy pay the 24.7¢/kg base rate plus 7.53% in additional tariffs: Section 301 – Forced Labor (7.53%).
As of Oct 26, 2026, US imports of manufactured tobacco and manufactured tobacco substitutes (HTS 2403.99.60) from Switzerland pay the 24.7¢/kg base rate plus 10.03% in additional tariffs: Section 301 – Forced Labor (10.03%).
As of Oct 26, 2026, US imports of manufactured tobacco and manufactured tobacco substitutes (HTS 2403.99.60) from Thailand pay the 24.7¢/kg base rate plus 12.5% in additional tariffs: Section 301 – Forced Labor (12.5%).
As of Oct 26, 2026, US imports of manufactured tobacco and manufactured tobacco substitutes (HTS 2403.99.60) from Malaysia pay the 24.7¢/kg base rate plus 10% in additional tariffs: Section 301 – Forced Labor (10%).
As of Oct 26, 2026, US imports of manufactured tobacco and manufactured tobacco substitutes (HTS 2403.99.60) from United Kingdom pay the 24.7¢/kg base rate plus 10% in additional tariffs: Section 301 – Forced Labor (10%).
As of Oct 26, 2026, US imports of manufactured tobacco and manufactured tobacco substitutes (HTS 2403.99.60) from France pay the 24.7¢/kg base rate plus 7.53% in additional tariffs: Section 301 – Forced Labor (7.53%).
As of Oct 26, 2026, US imports of manufactured tobacco and manufactured tobacco substitutes (HTS 2403.99.60) from Indonesia pay the 24.7¢/kg base rate plus 10% in additional tariffs: Section 301 – Forced Labor (10%).
As of Oct 26, 2026, US imports of manufactured tobacco and manufactured tobacco substitutes (HTS 2403.99.60) from Brazil pay the 24.7¢/kg base rate plus 37.5% in additional tariffs: Section 301 – Brazil (25%) and Section 301 – Forced Labor (12.5%).
As of Oct 26, 2026, US imports of manufactured tobacco and manufactured tobacco substitutes (HTS 2403.99.60) from Bangladesh pay the 24.7¢/kg base rate plus 10% in additional tariffs: Section 301 – Forced Labor (10%).
As of Oct 26, 2026, US imports of manufactured tobacco and manufactured tobacco substitutes (HTS 2403.99.60) from Cambodia pay the 24.7¢/kg base rate plus 10% in additional tariffs: Section 301 – Forced Labor (10%).

Duties on goods entered Oct 26, 2026 at the general rate (Column 2 where it applies), with tariff data verified through 2026 HTS Revision 20. Totals are before customs fees (MPF, HMF) and any antidumping or countervailing duties (AD/CVD); with a free account, the calculator checks the AD/CVD cases that may cover your import. Some tariffs and exemptions depend on details such as metal content or end use, which the calculator asks about. See US tariffs for every country.

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New tariff action affects 1 of your imports

2403.99.60from China39.97% → 49.97%

Its rate today, if a new 10% tariff were added

Top origins · US imports 2025

Top Origins: Countries the US Imports HTS 2403.99.60 From

In 2025 the US imported $966K of manufactured tobacco and manufactured tobacco substitutes (HTS 2403.99.60 and related codes), down 15% on 2024, mostly from Germany (100%). Each country's total duty today is shown beside its imports.

Country of origin	US imports, 2025	Share	vs 2024	Total duty today
Germany	$966K	100%	15%	24.7¢/kg + 7.53%

Source: U.S. Census Bureau, general imports (8-digit group, as Census has no figures for this exact line). Duty on a $10,000 ocean shipment entered today, before customs fees. This product uses the Census Bureau Data API but is not endorsed or certified by the Census Bureau.

Legal notes

Relevant HTS Notes

Official USITC notes that may affect classification under HTS 2403.99.60.

Section 4 NotesPrepared Foodstuffs; Beverages, Spirits, and Vinegar; Tobacco and Manufactured Tobacco Substitutes Chapter 24 NotesTobacco and manufactured tobacco substitutes

CBP rulings

Related CROSS Rulings for HTS 2403.99.60

CBP classification rulings related to 2403.99.60. Open a ruling to read how Customs classified a similar product.

hq H185715Apr 13, 2012

Internal Advice; Classification of puffed stem tobacco

2403.99.60

Questions

HTS 2403.99.60 FAQ

Something else? Ask us.

What does HTS code 2403.99.60 cover?

HTS code 2403.99.60 covers manufactured tobacco and manufactured tobacco substitutes (Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions), classified under Chapter 24 (Tobacco and manufactured tobacco substitutes) in the US Harmonized Tariff Schedule. The general duty rate is 24.7¢/kg. There are 4 more specific sub-classifications under this code.

What is the duty rate for HTS 2403.99.60?

The general (Column 1) rate of duty for HTS 2403.99.60 is 24.7¢/kg. Goods that qualify for a trade program can enter at the special rate: Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG). The Column 2 rate, for countries without normal trade relations, is $1.21/kg. Additional Chapter 99 tariffs, such as Section 301 and Section 232, can apply on top depending on the country of origin.

What is the US tariff on manufactured tobacco and manufactured tobacco substitutes (HTS 2403.99.60) from China?

What is the US tariff on manufactured tobacco and manufactured tobacco substitutes (HTS 2403.99.60) from Vietnam?

As of Oct 26, 2026, US imports of manufactured tobacco and manufactured tobacco substitutes (HTS 2403.99.60) from Vietnam pay the 24.7¢/kg base rate plus 12.5% in additional tariffs: Section 301 – Forced Labor (12.5%).

What is the US tariff on manufactured tobacco and manufactured tobacco substitutes (HTS 2403.99.60) from Mexico?

As of Oct 26, 2026, US imports of manufactured tobacco and manufactured tobacco substitutes (HTS 2403.99.60) from Mexico pay the 24.7¢/kg base rate plus 10% in additional tariffs: Section 301 – Forced Labor (10%). Goods that qualify for USMCA pay 0%.

Sources

Primary Sources

The official documents behind the rates and tariffs on this page. Duties are worked out from them as of Revision 20 (2026); check the legal text before you file.