HTS 2403.99.31Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences:Other: Other: Other: To be used in products other than cigarettes

What that translates to:Manufactured tobacco for non-cigarette products

Also written 24039931. Rates as CBP is collecting them today. Updated Oct 1, 2026.

Country of origin

Manufactured tobacco for non-cigarette products (HTS 2403.99.31) from China owe 37.5% + 24.7¢ per kg in total duties as of Oct 1, 2026: a 24.7¢/kg regular duty plus a 12.5% forced-labor tariff (Section 301) and a 25% China tariff (Section 301).

Total duty rate37.5% + 24.7¢ per kgThat's $3,750 on a $10,000 shipment, plus the per-unit charge.

Forced-labor tariffSection 301, since Jul 24, 202612.5%

China tariffSection 301, since May 10, 201925%

Regular dutyBase rate (MFN) in the tariff schedule24.7¢/kg

Total duty37.5% + 24.7¢ per kg

Court status: Challenged at the U.S. Court of International Trade in In re Section 301 Forced Labor Cases, Court No. 26-03555-3JP, before a three-judge panel. The plaintiffs, Learning Resources and others, have moved for judgment on the agency record, arguing that the action (91 FR 47318) exceeds USTR's statutory authority, is arbitrary and capricious, and is pretextual; 25 states, plaintiffs in Court No. 26-cv-03467-3JP, support them as amici (brief filed Sep 11, 2026). No ruling as of Oct 1, 2026, so the rate is unchanged.

Sources: USITC Harmonized Tariff Schedule, Revision 20 (2026); USTR, Notice of Actions in Section 301 Investigations (forced labor), 91 FR 47318, Jul 28, 2026; HTS 9903.05.31; USTR, Notice of Modification of Section 301 Action (List 3 raised to 25% from May 10, 2019), 84 FR 20459, May 9, 2019; HTS 9903.88.03.

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Official description

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: Other: Other: Other: To be used in products other than cigarettes

Legal text from the Harmonized Tariff Schedule, Revision 20 (2026), 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.

Statistical lines

The 10-digit numbers used on entry paperwork. They share this code's duty rates.

2403.99.3150 (2403993150)Flue-cured · reported in kg
2403.99.3160 (2403993160)Burley · reported in kg
2403.99.3165 (2403993165)Partially manufactured, blended or mixed tobacco · reported in kg
2403.99.3170 (2403993170)Other · reported in kg

What changed for this code

Jul 24, 2026Forced-labor tariffs start on imports from 60 economies (Section 301)
Jul 22, 202625% Section 301 tariff on products of Brazil starts
Jan 1, 2026Section 301 tariff on Nicaragua starts at 0%, set to rise to 10% in 2027 and 15% in 2028

Questions about HTS 2403.99.31

What is the duty rate for HTS 2403.99.31?

The regular (column 1 general) rate printed in the tariff schedule is 24.7¢/kg. Goods from China owe 37.5% + 24.7¢ per kg in total as of Oct 1, 2026, including any additional tariffs. Additional tariffs depend on the country of origin; choose one above to see its full rate.

Is HTS 2403.99.31 subject to Section 301 tariffs?

Yes, for goods from 85 countries and territories as of Oct 1, 2026, including Algeria, Angola, Argentina, Australia, Austria. Choose a country above to see the rate and any exemptions.

Is HTS 2403.99.31 subject to Section 232 tariffs?

No Section 232 tariff applies to HTS 2403.99.31 as of Oct 1, 2026, from any country of origin.

HTSLookup shows the duties CBP collects on this code by country of origin. Antidumping or countervailing duties may also apply to some exporters; they're set per company and aren't shown.