HTS Chapter 24: Tobacco and manufactured tobacco substitutes
HTS Chapter 24 covers Tobacco and manufactured tobacco substitutes. Browse 4 published headings, then narrow to the active product line that matches the goods.
2026 HTS Rev 19 Synced Rules verified Operational
Written to help non-specialists understand this page. Rates, dates, and legal facts come from the official records above and on the linked source.
HTS Chapter 24 covers tobacco, tobacco substitutes, and certain nicotine products. It includes unmanufactured tobacco and tobacco refuse (heading 2401); cigars, cigarettes, and similar products (2402); other manufactured tobacco, manufactured tobacco substitutes, homogenized or reconstituted tobacco, and tobacco extracts or essences (2403); and certain products containing tobacco, nicotine, or substitutes intended for inhalation without combustion or for nicotine intake (2404). The product’s physical composition, presentation, and intended use can affect classification.
The HTS is organized from broad to specific: chapter, heading, subheading, and usually a 10-digit statistical reporting number. Start with the heading that best describes the product, then read all subheading text, notes, exclusions, and applicable classification rules. For items such as nicotine pouches, vaping or other inhalation products, smoking products, and tobacco substitutes, confirm whether the product fits Chapter 24 or is directed elsewhere based on its ingredients, delivery method, packaging, and use. Difficult or novel products may require a customs broker or formal classification ruling.
What to check
- Identify the product’s exact ingredients, tobacco or nicotine content, physical form, packaging, and intended method of use.
- Compare the product with the full wording of headings 2401 through 2404 and continue through the subheadings rather than stopping at the heading level.
- Read the legal notes, exclusions, and relevant section or chapter notes; a product that resembles a tobacco item may be classified elsewhere because of its composition or function.
- Check whether the product is intended for combustion, inhalation without combustion, oral or other nicotine intake, or a non-nicotine use, and document the basis for that conclusion.
- Review current Chapter 99 provisions and any other applicable measures, such as additional duties, import restrictions, or agency requirements, separately from the ordinary Chapter 24 classification.
How to use this chapter
A chapter is the first classification level, not a duty rate. Choose the heading that describes the product, narrow by material, construction, use, or other legal distinctions, and verify the final line against the official HTS notes.
Heading list
| HTS code | Description | Linked 8-digit entries |
|---|---|---|
| 2401 | Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse: | 0 |
| 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes: | 0 |
| 2403 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: | 0 |
| 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: | 0 |
Linked measures
0 linked measure entries in the current snapshot.
Questions about HTS Chapter 24
What does HTS Chapter 24 cover?
HTS Chapter 24 covers Tobacco and manufactured tobacco substitutes. This page groups the chapter’s 4-digit headings; a shipment still needs the most specific active 8- or 10-digit line supported by the product facts.
Is HTS Chapter 24 a final product classification?
No. A chapter is a broad 2-digit category. Narrow it to the applicable heading and the most specific active statistical line before estimating duty or filing an entry.