HTS Chapter 24 tariff rates (headings 2401–2404), 2026
Chapter 24 has 67 tariff lines across 4 headings. 20 (30%) enter duty-free at the general (MFN) rate, and 67 are on a Section 301 list, so products of China pay an extra duty on top.
67 tariff lines, USITC 2026HTSRev19. Specific or compound = a rate per unit (e.g. ¢/kg), not a percentage.
Section 301 China lists in chapter 24
| List | Duty for products of China | Lines |
|---|---|---|
| List 3 | Base rate + 25% | 55 |
| List 4A | Base rate + 7.5% | 12 |
Highest general duty rates in chapter 24
| HTS code | Description | General rate | Section 301 |
|---|---|---|---|
2401.10.65 | Other | 350% | List 4A (+7.5%) |
2401.20.35 | Other | 350% | List 3 (+25%) |
2401.20.87 | Other | 350% | List 3 (+25%) |
2401.30.70 | Other | 350% | List 3 (+25%) |
2403.19.90 | Other | 350% | List 3 (+25%) |
2403.91.47 | Other | 350% | List 4A (+7.5%) |
All headings in chapter 24
| Heading | Description | Lines | Duty-free | Top rate | On 301 |
|---|---|---|---|---|---|
2401 | Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse: | 37 | 20 | 350% | 37 |
2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes: | 7 | 0 | 7 | |
2403 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: | 13 | 0 | 350% | 13 |
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: | 10 | 0 | 6.5% | 10 |
General rates apply to most countries; free-trade partners can qualify for the special rate, and Column 2 applies to a few countries. Other duties (Section 232, antidumping/countervailing, other Chapter 99 measures) can also apply. Always confirm a classification with CBP or a licensed customs broker.
How to check any single code in seconds: How to check any US tariff rate by HTS code. Chapter 23 · Chapter 25 · All chapters