24 Tobacco and manufactured tobacco substitutes
| Heading | Description | General |
|---|---|---|
| 2401 | Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse | — |
| 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | — |
| 2403 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences | — |
| 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 | — |
Source: USITC HTS (2026 Basic Edition, frozen to the exam). Rates shown at heading level; duty rates are set on 8/10-digit subheadings. Not legal or classification advice.