CHAPTER 24 · LEGAL NOTES
Chapter 24
The 103 legal notes below govern classification under Chapter 24. They are part of the official Harmonized Tariff Schedule and are cited verbatim in CBP rulings.
As of June 9, 2026
Chapter notes
Note 1
Chapter Note 1: This chapter does not cover medicinal cigarettes (chapter 30).
Note 2
Chapter Note 2: Any products classifiable in heading 2404 and any other heading of the chapter are to be classified in heading 2404.
Note 3
Chapter Note 3: For the purposes of heading 2404, the expression "inhalation without combustion" means inhalation through heated delivery or other means, without combustion.
Additional U.S. notes
Note 1
Additional U.S. Note 1: The term "wrapper tobacco", as used in this chapter, means that quality of leaf tobacco which has the requisite color, texture and burn, and is of sufficient size for cigar wrappers, and the term "filler tobacco" means all other leaf tobacco.
Note 2
Additional U.S. Note 2: The percentage of wrapper tobacco in a bale, box, package or other shipping unit is the ratio of the number of leaves of wrapper tobacco in such unit to the total number of leaves therein. In determining such percentage for classification purposes, the district director of customs shall examine at least 10 hands, and shall count the leaves in at least 2 hands, from each shipping unit designated for examination.
Note 3
Additional U.S. Note 3: The dutiable weight of cigars and cigarettes includes the weight of all materials which are integral parts thereof.
Note 4
Additional U.S. Note 4: Certain samples of tobacco products provided for in this chapter are entitled to duty-free treatment (chapter 98).
Note 5
Additional U.S. Note 5: (a) The aggregate quantity of tobacco entered, or withdrawn from warehouse, for consumption under subheadings 2401.10.63,
Note 6
Additional U.S. Note 6: For the purposes of this chapter, the term "prepared for marketing to the ultimate consumer in the identical form and package in which imported" means that the product is imported in packaging of such sizes and labeling as to be readily identifiable as being intended for retail sale to the ultimate consumer without any alteration in the form of the product or its packaging.
Statistical notes
Note 1
Statistical Note 1: For the purposes of statistical reporting number 2403.99.2140, "snuff and snuff flours" means any finely cut, ground, or powdered tobacco that is not intended to be smoked. Any product which has been determined to be "snuff and snuff flours" in rulings by the Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury, should be reported under this provision. "Snuff and snuff flours" includes a product commonly known as "gutkha" or "gutka", which is typically a combination of areca (betel) nuts, tobacco, and spices. "Gutkha" is consumed orally by placing it between the gum and cheek and sucking and chewing. Imports under statistical reporting number 2403.99.2140 are subject to Federal Excise Tax at the rates set forth in the Internal Revenue Code at 26 U.S.C.§ 5701(e) and must be packaged and labeled in accordance with regulations prescribed under 26 U.S.C. § 5723. Unit Rates of Duty of Quantity Article Description Stat.
Note 19
Statistical Note 19: 9¢/kg2/ Other: Described in additional U.S. note 5 to this chapter and entered pursuant to its
Note 2
Statistical Note 2: 3%2/ thousands. kg 1 Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: 2403 Smoking tobacco, whether or not containing tobacco substitutes in any proportion: Water pipe tobacco, specified in subheading note 1 to this chapter3/
Note 23
Statistical Note 23: 9¢/kg1/ Other: Described in additional U.S. note 5 to this chapter and entered pursuant to
Note 24
Statistical Note 24: 7¢/kg2/ Snuff and snuff flours of a kind described in statistical note 1 to this chapter3/ 40 kg Other: To be used in products other than
Note 24
Statistical Note 24: 7¢/kg2/ Other: Partially manufactured, blended or 65 kg Other: Described in additional U.S. note 5 to this chapter and entered pursuant to its
Note 24
Statistical Note 24: 7¢/kg2/ Other: Partially manufactured, blended 65 kg
Note 28
Statistical Note 28: 4¢/kg2/ Dark air-cured Kentucky and 40 kg 1 Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse: 2401
Note 28
Statistical Note 28: 4¢/kg2/ Fire-cured Kentucky and 35 kg Dark air-cured Kentucky and 40 kg 1 Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse: 2401
Note 32
Statistical Note 32: 7¢/kg1/ Dark-air cured Kentucky and 15 kg 1 Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse: 2401
Note 32
Statistical Note 32: 8¢/kg2/ Roll-your-own tobacco for making 50 kg Other: To be used in products other than
Note 32
Statistical Note 32: 8¢/kg2/ Other: Described in additional U.S. note 5 to this chapter and entered pursuant to its
Note 37
Statistical Note 37: 5¢/kg2/ Fire-cured Kentucky and 35 kg Dark-air cured Kentucky and 40 kg 1 Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse: 2401
Note 37
Statistical Note 37: 5¢/kg2/ Fire-cured Kentucky and 35 kg Dark-air cured Kentucky and 40 kg
Note 39
Statistical Note 39: 7¢/kg2/ Fire-cured Kentucky and 10 kg Dark-air cured Kentucky and 15 kg 1 Unit Rates of Duty of Quantity Article Description Stat. Suffix Heading/ Subheading 1 2 General Special Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse: 2401
Note 40
Statistical Note 40: 9¢/kg2/ Other: Described in additional U.S. note 5 to this chapter and entered pursuant to its
Subheading notes
Note 1
Subheading Note 1: For the purposes of subheading 2403.11.00, 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 flavored with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading.
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Classify under Chapter 24 with confidence
TariffLens applies the legal notes above automatically when classifying — citing the relevant note in every GRI reasoning chain.