HS Chapter 24: Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body

4 headings and 16 tariff lines in section IV; 6 lines clear duty-free under USMCA for North American origin goods. Each heading lists its lines with the published US and Canadian rates, verified October 2026.

2401
Tobacco, unmanufactured; tobacco refuse
3 lines · 0 USMCA-free
2402
Cigars, cheroots, cigarillos and cigarettes; of tobacco or of tobacco substitutes
3 lines · 1 USMCA-free
2403
Manufactured tobacco and manufactured tobacco substitutes n.e.c; homogenised or reconstituted tobacco; tobacco extracts and essences
4 lines · 1 USMCA-free
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
6 lines · 4 USMCA-free

This page is a free reference for shippers, not a customs ruling. Final classification and duty are determined by the licensed customs broker at entry, and government amounts are always billed at actual. Rates change with each tariff edition and trade action.