2403.99.21
Prepared for marketing to the ultimate consumer in the identical form and package in which imported
Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: Other: Other
Data provenance: Rates from HTS Revision 16 (Aug 15, 2026); trade measures verified against CBP CSMS and Federal Register notices through Aug 15, 2026.
Duty rates
Column 1 (General / MFN)
24.7¢/kg
Column 2 (Non-NTR)
$1.21/kg
Column 1 (Special / FTA)
Free
Eligible
The rates above are statutory column rates. Trade remedies in Chapter 99 (Section 301, 232, IEEPA, reciprocal) and FTA preferences can change the duty owed on a given entry — see below.
Trade measures (Chapter 99)
No active Chapter 99 measures are linked to this code.
Rate-change history
What the rate was before, and when it changed. The government schedule replaces each revision in place; we keep the timeline.
-
NEW_PROGRAM Executive Order Feb 1, 2026 — Reciprocal Tariff (FR 2026-03824)
Section 122 reciprocal surcharge in effect — additional 10% on most imports through July 24, 2026
See the change → -
Base rate HTS 2023
Column 1 general rate set to 24.7¢/kg.
Related CBP rulings
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Revocation of New York Ruling Letter C82943, dated January 13, 1998.
The following facts were set forth in NY C82943: A sample was submitted and will be retained for reference. It is a small paperboard dispenser package containing ten loose 2 1/8” x 3 7/8” sheets of paper-like product identified as “Brownies
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The tariff classification of a tobacco substitute from Egypt.
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Revolution™ pipe; Evolution™ pipe; Piparette™ filter modules; pipe tobacco, and Light ‘n Store ashtray/lighter
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Other codes in heading 2403
Duty by origin country
The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 2403.99.21 from each major US trading partner.
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