Tobacco, unmanufactured; tobacco refuse
In plain English
This category includes unmanufactured tobacco and waste from tobacco processing. The items are separated based on whether the leaves have been processed; some remain in their original state without stems or strips removed, while others have had stems or strips taken out either partially or completely. A separate group is designated specifically for tobacco refuse.
6-digit subheadings (3)
Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.
Chapter 24 classification notes
Frequent misclassification in this chapter
Vape devices / e-cigarettes pre-2022 were variously classified as 8543 (electrical machines) or 9404 (consumer products); the 2022 HS update created heading 2404 specifically.
Classification certainty
The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.
Binding tariff ruling database