WCO classification path
- Chapter24Tobacco and tobacco substitutes
- Heading2403OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; “HOMOGENISED” OR “RECONS-TITUTED” TOBACCO; TOBACCO EXTRACTS AND ESSENCES
- Subheading240399Other
- National2403.99.60Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions
2403.99.60
"Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions"
HS code 2403.99.60 (Chapter 24 "Tobacco and tobacco substitutes"; Heading 2403 "OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; “HOMOGENISED” OR “RECONS-TITUTED” TOBACCO; TOBACCO EXTRACTS AND ESSENCES"; Subheading 240399 "Other") under the United States tariff schedule classifies "Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions". United States customs apply MFN rate of 24.7¢/kg, Column 2 rate $1.21/kg. 14 free trade agreement preferential rates are available for this code.
Tariff Schedule
| Classification | Rate |
|---|---|
最惠国税率 (MFN) MFN rate | 24.7¢/kg |
第二栏税率 Column 2 rate | $1.21/kg |
FTA Preferential Rates
14 agreements available · certificate of origin required
| Agreement | Rate |
|---|---|
| A+ | Free |
| BH | Free |
| CL | Free |
| CO | Free |
| D | Free |
| E | Free |
| KR | Free |
| MA | Free |
| OM | Free |
| P | Free |
| PA | Free |
| PE | Free |
| S | Free |
| SG | Free |
Global Benchmark
→ China export · Full 13-country compareHS-6 prefix 2403.99 across other jurisdictions