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This directory combines historical reference rows with separately labelled national sources. Read the source title, observation date, printed units and conditions on each entry. National source observations do not establish all measures applicable to a shipment.

United States Customs Tariff for HS Code 240319

Tobacco; smoking, other than water pipe tobacco, whether or not containing tobacco substitutes in any proportion

USITC 2026 HTS Revision 19

26,806 official source entries are searchable. Checked 2026-09-22; edition published 2026-09-15.

Printed tariff and statistical lines from this edition, separate from historical WITS averages. Blank duty cells are not a confirmed zero. Review the parent tariff line, general and chapter notes, chapter 99, origin, exclusions, quotas and additional duties. No shipment total or special-rate eligibility is calculated. The edition publication date is not a line-level effective date.

Official schedule and source documentation

Official entries matching 240319

2403.19.20

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: › Smoking tobacco, whether or not containing tobacco substitutes in any proportion: › Other:

Prepared for marketing to the ultimate consumer in the identical form and package in which imported

Column 1 — General
32.8¢/kg
Column 1 — Special (eligibility required)
Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA, OM,P,PA,PE,S,SG)
Column 2
$1.21/kg
Source notes and context notes
  • Columns: desc — Imports under this provision may be subject to Federal Excise Tax (26 U.S.C. 5701).
Official source for this code

2403.19.20.20

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: › Smoking tobacco, whether or not containing tobacco substitutes in any proportion: › Other: › Prepared for marketing to the ultimate consumer in the identical form and package in which imported

Pipe tobacco

Source units: kg

Column 1 — General
No amount printed on this row; not a confirmed zero.
Column 1 — Special (eligibility required)
No amount printed on this row; not a confirmed zero.
Column 2
No amount printed on this row; not a confirmed zero.
Parent tariff line 2403.19.20 — read its printed duties and notes

Prepared for marketing to the ultimate consumer in the identical form and package in which imported

  • Column 1 — General: 32.8¢/kg
  • Column 1 — Special (eligibility required): Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA, OM,P,PA,PE,S,SG)
  • Column 2: $1.21/kg
Open parent line in the official schedule
Source notes and context notes
  • Columns: desc — Imports under this provision may be subject to Federal Excise Tax (26 U.S.C. 5701).
Official source for this code

2403.19.20.50

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: › Smoking tobacco, whether or not containing tobacco substitutes in any proportion: › Other: › Prepared for marketing to the ultimate consumer in the identical form and package in which imported

Roll-your-own tobacco for making cigarettes

Source units: kg

Column 1 — General
No amount printed on this row; not a confirmed zero.
Column 1 — Special (eligibility required)
No amount printed on this row; not a confirmed zero.
Column 2
No amount printed on this row; not a confirmed zero.
Parent tariff line 2403.19.20 — read its printed duties and notes

Prepared for marketing to the ultimate consumer in the identical form and package in which imported

  • Column 1 — General: 32.8¢/kg
  • Column 1 — Special (eligibility required): Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA, OM,P,PA,PE,S,SG)
  • Column 2: $1.21/kg
Open parent line in the official schedule
Source notes and context notes
  • Columns: desc — Imports under this provision may be subject to Federal Excise Tax (26 U.S.C. 5701).
Official source for this code

2403.19.20.80

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: › Smoking tobacco, whether or not containing tobacco substitutes in any proportion: › Other: › Prepared for marketing to the ultimate consumer in the identical form and package in which imported

Other

Source units: kg

Column 1 — General
No amount printed on this row; not a confirmed zero.
Column 1 — Special (eligibility required)
No amount printed on this row; not a confirmed zero.
Column 2
No amount printed on this row; not a confirmed zero.
Parent tariff line 2403.19.20 — read its printed duties and notes

Prepared for marketing to the ultimate consumer in the identical form and package in which imported

  • Column 1 — General: 32.8¢/kg
  • Column 1 — Special (eligibility required): Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA, OM,P,PA,PE,S,SG)
  • Column 2: $1.21/kg
Open parent line in the official schedule
Source notes and context notes
  • Columns: desc — Imports under this provision may be subject to Federal Excise Tax (26 U.S.C. 5701).
Official source for this code

2403.19.30

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: › Smoking tobacco, whether or not containing tobacco substitutes in any proportion: › Other: › Other:

To be used in products other than cigarettes

Column 1 — General
32.8¢/kg
Column 1 — Special (eligibility required)
Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)
Column 2
$1.21/kg
Official source for this code

2403.19.30.50

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: › Smoking tobacco, whether or not containing tobacco substitutes in any proportion: › Other: › Other: › To be used in products other than cigarettes

Flue-cured

Source units: kg

Column 1 — General
No amount printed on this row; not a confirmed zero.
Column 1 — Special (eligibility required)
No amount printed on this row; not a confirmed zero.
Column 2
No amount printed on this row; not a confirmed zero.
Parent tariff line 2403.19.30 — read its printed duties and notes

To be used in products other than cigarettes

  • Column 1 — General: 32.8¢/kg
  • Column 1 — Special (eligibility required): Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)
  • Column 2: $1.21/kg
Open parent line in the official schedule
Official source for this code

2403.19.30.60

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: › Smoking tobacco, whether or not containing tobacco substitutes in any proportion: › Other: › Other: › To be used in products other than cigarettes

Burley

Source units: kg

Column 1 — General
No amount printed on this row; not a confirmed zero.
Column 1 — Special (eligibility required)
No amount printed on this row; not a confirmed zero.
Column 2
No amount printed on this row; not a confirmed zero.
Parent tariff line 2403.19.30 — read its printed duties and notes

To be used in products other than cigarettes

  • Column 1 — General: 32.8¢/kg
  • Column 1 — Special (eligibility required): Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)
  • Column 2: $1.21/kg
Open parent line in the official schedule
Official source for this code

2403.19.30.80

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: › Smoking tobacco, whether or not containing tobacco substitutes in any proportion: › Other: › Other: › To be used in products other than cigarettes

Maryland

Source units: kg

Column 1 — General
No amount printed on this row; not a confirmed zero.
Column 1 — Special (eligibility required)
No amount printed on this row; not a confirmed zero.
Column 2
No amount printed on this row; not a confirmed zero.
Parent tariff line 2403.19.30 — read its printed duties and notes

To be used in products other than cigarettes

  • Column 1 — General: 32.8¢/kg
  • Column 1 — Special (eligibility required): Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)
  • Column 2: $1.21/kg
Open parent line in the official schedule
Official source for this code

2403.19.30.90

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: › Smoking tobacco, whether or not containing tobacco substitutes in any proportion: › Other: › Other: › To be used in products other than cigarettes

Other

Source units: kg

Column 1 — General
No amount printed on this row; not a confirmed zero.
Column 1 — Special (eligibility required)
No amount printed on this row; not a confirmed zero.
Column 2
No amount printed on this row; not a confirmed zero.
Parent tariff line 2403.19.30 — read its printed duties and notes

To be used in products other than cigarettes

  • Column 1 — General: 32.8¢/kg
  • Column 1 — Special (eligibility required): Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)
  • Column 2: $1.21/kg
Open parent line in the official schedule
Official source for this code

2403.19.60

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: › Smoking tobacco, whether or not containing tobacco substitutes in any proportion: › Other: › Other: › Other:

Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions

Column 1 — General
32.8¢/kg
Column 1 — Special (eligibility required)
Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG)
Column 2
$1.21/kg
Official source for this code

2403.19.60.50

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: › Smoking tobacco, whether or not containing tobacco substitutes in any proportion: › Other: › Other: › Other: › Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions

Flue-cured

Source units: kg

Column 1 — General
No amount printed on this row; not a confirmed zero.
Column 1 — Special (eligibility required)
No amount printed on this row; not a confirmed zero.
Column 2
No amount printed on this row; not a confirmed zero.
Parent tariff line 2403.19.60 — read its printed duties and notes

Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions

  • Column 1 — General: 32.8¢/kg
  • Column 1 — Special (eligibility required): Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG)
  • Column 2: $1.21/kg
Open parent line in the official schedule
Official source for this code

2403.19.60.60

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: › Smoking tobacco, whether or not containing tobacco substitutes in any proportion: › Other: › Other: › Other: › Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions

Burley

Source units: kg

Column 1 — General
No amount printed on this row; not a confirmed zero.
Column 1 — Special (eligibility required)
No amount printed on this row; not a confirmed zero.
Column 2
No amount printed on this row; not a confirmed zero.
Parent tariff line 2403.19.60 — read its printed duties and notes

Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions

  • Column 1 — General: 32.8¢/kg
  • Column 1 — Special (eligibility required): Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG)
  • Column 2: $1.21/kg
Open parent line in the official schedule
Official source for this code

2403.19.60.80

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: › Smoking tobacco, whether or not containing tobacco substitutes in any proportion: › Other: › Other: › Other: › Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions

Maryland

Source units: kg

Column 1 — General
No amount printed on this row; not a confirmed zero.
Column 1 — Special (eligibility required)
No amount printed on this row; not a confirmed zero.
Column 2
No amount printed on this row; not a confirmed zero.
Parent tariff line 2403.19.60 — read its printed duties and notes

Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions

  • Column 1 — General: 32.8¢/kg
  • Column 1 — Special (eligibility required): Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG)
  • Column 2: $1.21/kg
Open parent line in the official schedule
Official source for this code

2403.19.60.90

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: › Smoking tobacco, whether or not containing tobacco substitutes in any proportion: › Other: › Other: › Other: › Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions

Other

Source units: kg

Column 1 — General
No amount printed on this row; not a confirmed zero.
Column 1 — Special (eligibility required)
No amount printed on this row; not a confirmed zero.
Column 2
No amount printed on this row; not a confirmed zero.
Parent tariff line 2403.19.60 — read its printed duties and notes

Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions

  • Column 1 — General: 32.8¢/kg
  • Column 1 — Special (eligibility required): Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG)
  • Column 2: $1.21/kg
Open parent line in the official schedule
Official source for this code

2403.19.90

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: › Smoking tobacco, whether or not containing tobacco substitutes in any proportion: › Other: › Other: › Other:

Other

Column 1 — General
350%
Column 1 — Special (eligibility required)
Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO)
Column 2
350%
Official source for this code

2403.19.90.50

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: › Smoking tobacco, whether or not containing tobacco substitutes in any proportion: › Other: › Other: › Other: › Other

Flue-cured

Source units: kg

Column 1 — General
No amount printed on this row; not a confirmed zero.
Column 1 — Special (eligibility required)
No amount printed on this row; not a confirmed zero.
Column 2
No amount printed on this row; not a confirmed zero.
Parent tariff line 2403.19.90 — read its printed duties and notes

Other

  • Column 1 — General: 350%
  • Column 1 — Special (eligibility required): Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO)
  • Column 2: 350%
Open parent line in the official schedule
Official source for this code

2403.19.90.60

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: › Smoking tobacco, whether or not containing tobacco substitutes in any proportion: › Other: › Other: › Other: › Other

Burley

Source units: kg

Column 1 — General
No amount printed on this row; not a confirmed zero.
Column 1 — Special (eligibility required)
No amount printed on this row; not a confirmed zero.
Column 2
No amount printed on this row; not a confirmed zero.
Parent tariff line 2403.19.90 — read its printed duties and notes

Other

  • Column 1 — General: 350%
  • Column 1 — Special (eligibility required): Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO)
  • Column 2: 350%
Open parent line in the official schedule
Official source for this code

2403.19.90.80

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: › Smoking tobacco, whether or not containing tobacco substitutes in any proportion: › Other: › Other: › Other: › Other

Maryland

Source units: kg

Column 1 — General
No amount printed on this row; not a confirmed zero.
Column 1 — Special (eligibility required)
No amount printed on this row; not a confirmed zero.
Column 2
No amount printed on this row; not a confirmed zero.
Parent tariff line 2403.19.90 — read its printed duties and notes

Other

  • Column 1 — General: 350%
  • Column 1 — Special (eligibility required): Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO)
  • Column 2: 350%
Open parent line in the official schedule
Official source for this code

2403.19.90.90

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: › Smoking tobacco, whether or not containing tobacco substitutes in any proportion: › Other: › Other: › Other: › Other

Other

Source units: kg

Column 1 — General
No amount printed on this row; not a confirmed zero.
Column 1 — Special (eligibility required)
No amount printed on this row; not a confirmed zero.
Column 2
No amount printed on this row; not a confirmed zero.
Parent tariff line 2403.19.90 — read its printed duties and notes

Other

  • Column 1 — General: 350%
  • Column 1 — Special (eligibility required): Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO)
  • Column 2: 350%
Open parent line in the official schedule
Official source for this code
WITS 2023 historical MFN average

Reported average: 350%.

Source year: 2023. Classification: HS 2022 (H6). Checked 2026-09-14.

National lines included: 1 of 4. Excluded from the average: 3.

Reported ad-valorem range: 350%–350%.

Reported historical ad-valorem MFN simple average for 2023, not a national tariff schedule. No preferential rates, additional duties, VAT, excise or import permissions are determined.

Not a current 2026 national duty. The HS6 average does not determine the duty of a particular national subdivision, origin or shipment. 3 national lines are not included in the reported ad-valorem average; specific or otherwise unavailable duties must be checked separately.

WITS observation for this code and year

UN Comtrade H6 descriptions (HS 2022)

WITS API definitions: reported averages and excluded national lines

Direct HS code answer for United States

United States HS Code 240319: 350.00% (2023 MFN average; partial coverage)

The source reports an indicative HS6 MFN average of 350.00% (2023 MFN average; partial coverage) for Tobacco; smoking, other than water pipe tobacco, whether or not containing tobacco substitutes in any proportion.Source status: not assessed. Verify the exact national tariff line, origin treatment, taxes, restrictions, and current customs guidance before using this information in a declaration.

Browse chapter 24Search parent HS 240319Request import report

Customs tariff summary

Country
United States
HS / tariff code
240319
Description
Tobacco; smoking, other than water pipe tobacco, whether or not containing tobacco substitutes in any proportion
Chapter
24 —
Heading
2403
Subheading
240319
Indicative MFN HS6 average
350.00% (2023 MFN average; partial coverage)
VAT / tax
Check local VAT and excise rules for the import destination.
Unit / basis
Not listed in this tariff line
Source / vintage
WITS / UNCTAD TRAINS — 2023 MFN HS6 reference

Historical MFN average

350.00% (2023 MFN average; partial coverage)

Import permission

not assessed

Import planning

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Details

HS Code
240319
Chapter
24 —
Heading
2403
Subheading
240319

Compare HS code 240319 across GCC countries

Each destination shows its own source label. Oman uses its national schedule; Qatar and UAE entries may cite their separately published references and unresolved exceptions. Other entries retain the historical GCC reference. National codes, duty notes, restrictions and tax treatment can differ; verify with the destination customs authority.

Saudi ArabiaSearch parent HS 240319United Arab EmiratesSearch parent HS 240319OmanSearch parent HS 240319QatarSearch parent HS 240319KuwaitSearch parent HS 240319BahrainSearch parent HS 240319

Related HS Codes (Heading 2403)

HS CodeDescriptionDuty
240391Tobacco; homogenised or reconstituted350.00% (2023 MFN average; partial coverage)WITS 2023 historical MFN average · partial coverage
240399Tobacco; other than homogenised or reconstituted or smoking350.00% (2023 MFN average; partial coverage)WITS 2023 historical MFN average · partial coverage

Data source: WITS/UNCTAD TRAINS (MFN 2022). Values are indicative HS6 MFN averages, not shipment-specific applied rates. Import permission and restrictions are not assessed. Historical reference rates exclude VAT, excise and other national measures. Separate national entries preserve the columns printed by their source; these are not a complete shipment assessment. Full disclaimer.