Import duty / Chapter 24 / Heading 2403
Heading 2403 covers 4 tariff lines in LoadLoom's table; 1 of them clear duty-free under USMCA for goods made in Canada, the US or Mexico. Published US and Canadian rates below, verified October 2026. Pick the line that matches your goods for the worked example and border steps.
| HS code | Goods | US duty | Canada duty | USMCA |
|---|---|---|---|---|
| 2403.11 | Tobacco; smoking, water pipe tobacco as specified in Subheading Note 1 to this Chapter, whether or not containing tobacco substitutes in any proportion | specific or compound rate | 4% | Free with certificate |
| 2403.19 | Tobacco; smoking, other than water pipe tobacco, whether or not containing tobacco substitutes in any proportion | 350% | 4% | Not eligible |
| 2403.91 | Tobacco; homogenised or reconstituted | 350% | 13% | Not eligible |
| 2403.99 | Tobacco; other than homogenised or reconstituted or smoking | 350% | 9.5% | Not eligible |
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.
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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 · Every chapter
