HS 2403.11

Subheading

Tobacco; smoking, water pipe tobacco as specified in Subheading Note 1 to this Chapter, whether or not containing tobacco substitutes in any proportion

HS Code 2403.11 classifies "Tobacco, smoking, water pipe tobacco as specified in Subheading Note 1 to this Chapter, whether or not containing tobacco substitutes in any proportion" under Section IV (Prepared Foodstuffs; Beverages, Spirits, Tobacco). This subheading-level code is used internationally for customs classification, tariff determination, and trade statistics.

Classification Details

HS Code2403.11
DescriptionTobacco; smoking, water pipe tobacco as specified in Subheading Note 1 to this Chapter, whether or not containing tobacco substitutes in any proportion
LevelSubheading (6-digit)
SectionIV — Prepared Foodstuffs; Beverages, Spirits, Tobacco
Chapter24

🇺🇸 US Import Duty

Average Duty Rate20%
Duty Range0-350%
NotesTobacco: very high duties and excise taxes
Free Trade AgreementsFew FTA concessions on tobacco

Rates are approximate and based on MFN (Most Favored Nation) tariffs. Actual rates may vary by specific product classification. Always verify with USITC for official rates.

Classification Guide

When classifying goods under HS 2403.11, ensure the product matches the specific description. This 6-digit subheading is the international standard. Most countries add 2-4 additional digits for national tariff lines. Check your destination country's tariff schedule for the full code.

Trade Context

Section IV covers prepared foodstuffs, beverages, spirits, and tobacco — processed food products.

Regulatory Note

Highly regulated sector with excise taxes on alcohol and tobacco. Food safety standards (FDA, EU) significantly impact trade.

🇺🇸 US Import Document Checklist

Documents required when importing products under HS 2403.11 into the United States.

Required for All Imports

☑Commercial InvoiceCBP
Detailed invoice from the seller showing product description, quantity, unit price, total value, and terms of sale (Incoterms).
☑Packing ListCBP
Itemized list of contents in each package, including weights, dimensions, and marks/numbers matching the shipping containers.
☑Bill of Lading (B/L) or Airway BillCarrier
Transport document issued by the carrier confirming receipt of goods for shipment. Acts as a contract of carriage and receipt.
☑CBP Entry Summary (Form 7501)CBP
The formal customs declaration filed with US Customs and Border Protection for all commercial imports.
☑Importer Security Filing (ISF/10+2)CBP
Must be filed at least 24 hours before ocean cargo is loaded. Required for all ocean shipments to the US.
☑Customs BondCBP
A financial guarantee ensuring payment of duties, taxes, and fees. Required for commercial shipments over $2,500.

Product-Specific Requirements

⚠️TTB PermitRequired

Required from Alcohol and Tobacco Tax and Trade Bureau.

Agency: TTB

⚠️FDA Tobacco RegistrationRequired

All tobacco product importers must register with FDA.

Agency: FDA

⚠️Warning Label ComplianceRequired

Cigarette packages must bear Surgeon General's warning labels.

Agency: FDA

FTA Certificate of Origin (for preferential rates)

🤝USMCA Certificate of Origin — self-certification by importer, exporter, or producer. No prescribed format.
🤝Korea-US FTA Certificate of Origin — can be issued by importer, exporter, or producer.

This checklist is for general guidance only. Actual requirements may vary based on specific product, country of origin, and current regulations. Always consult with a licensed customs broker or the relevant agency for official requirements.

Related HS Codes

24.01Tobacco, unmanufactured; tobacco refuse2401.10Tobacco, (not stemmed or stripped)2401.20Tobacco; partly or wholly stemmed or stripped2401.30Tobacco refuse24.02Cigars, cheroots, cigarillos and cigarettes; of tobacco or o2402.10Cigars, cheroots and cigarillos; containing tobacco includin2402.20Cigarettes; containing tobacco2402.90Cigars, cigarillos and cheroots; containing tobacco substitu

Related Data

Salary Data by City →Cost of Living Data →Unit Converters →

Frequently Asked Questions

What is HS Code 2403.11?
HS Code 2403.11 classifies "Tobacco, smoking, water pipe tobacco as specified in Subheading Note 1 to this Chapter, whether or not containing tobacco substitutes in any proportion" under Section IV (Prepared Foodstuffs; Beverages, Spirits, Tobacco). This subheading-level code is used internationally for customs classification, tariff determination, and trade statistics.
What products fall under HS 2403.11?
HS Code 2403.11 covers: Tobacco, smoking, water pipe tobacco as specified in Subheading Note 1 to this Chapter, whether or not containing tobacco substitutes in any proportion. This is a specific product classification used for customs declarations worldwide.
How do I use HS Code 2403.11 for customs?
When classifying goods under HS 2403.11, ensure the product matches the specific description. This 6-digit subheading is the international standard. Most countries add 2-4 additional digits for national tariff lines. Check your destination country's tariff schedule for the full code.
What are the trade regulations for Prepared Foodstuffs; Beverages, Spirits, Tobacco?
Highly regulated sector with excise taxes on alcohol and tobacco. Food safety standards (FDA, EU) significantly impact trade.
Is HS 2403.11 the same in every country?
The first 6 digits of HS codes are standardized worldwide by the World Customs Organization (WCO). However, most countries add additional digits (8-10 total) for their national tariff schedules. Always verify the full code with your destination country's customs authority.
What is the US import duty for HS 2403.11?
The average US import duty for products under HS 2403.11 is approximately 20% (range: 0-350%). Few FTA concessions on tobacco Note: actual rates depend on the specific product classification and country of origin. Verify with USITC for official rates.
Can I get a lower tariff rate under a Free Trade Agreement?
Few FTA concessions on tobacco. The US has FTAs with 20 countries including Canada, Mexico (USMCA), South Korea (KORUS), Australia, and others. To qualify for preferential rates, goods must meet rules of origin requirements and have proper documentation (e.g., Certificate of Origin).

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