Harmonized System Codes • Schedule B • Harmonized Commodity Description

HS Code 24031020: Smoking Tobacco - An Overview

Smoking tobacco has a long history and continues to be a popular choice for many consumers worldwide. The HS Code 24031020 refers to smoking tobacco, whether or not it contains tobacco substitutes, that is prepared for marketing directly to consumers as packaged products. This educational article will delve deeper into the details of this HS Code, including its description, duty rates, quantity unit, special tariff preference programs, and the importing and exporting states in the United States.

Product Description

The HS Code 24031020 specifically covers smoking tobacco that is ready for direct sale to consumers in packaging. This includes various forms of smoking tobacco, such as cigarettes, cigars, and pipe tobacco. It encompasses both tobacco products that contain only tobacco and those that may include tobacco substitutes.

Duty Rates

The bound (maximum) and MFN (Most Favored Nation) duty rate for HS Code 24031020 is 32.8 cents per kilogram (KG). The MFN duty rate applies every time a country lowers a trade barrier or opens up a market, as it must do so for the same goods or services from all its trading partners. This duty rate helps regulate the import and export of smoking tobacco, ensuring fair trade practices.

Quantity Unit

The quantity unit for HS Code 24031020 is kilograms (KG). This unit of measurement is used to quantify the weight of the smoking tobacco being imported or exported.

Special Tariff Preference Programs

There are several special tariff preference programs applicable to HS Code 24031020. These programs provide preferential treatment or exemptions from duty rates for specific countries or regions. The following programs apply to this HS Code:

• Free Trade Agreement (FTA) partner countries: A+, AU, BH, CA, CL, D, E, IL, J, MA, MX, OM, P, PE, SG
• Free: Imports from least-developed beneficiary developing countries eligible for Generalized System of Preferences (GSP) under that subheading receive duty-free treatment.
• Australia Special Rate: Australia enjoys a special rate for the import of smoking tobacco under this HS Code.
• Bahrain Special Rate: Bahrain has a special rate for the import of smoking tobacco under this HS Code.
• NAFTA for Canada: Smoking tobacco imported from Canada under this HS Code receives duty-free treatment.
• Chile Special Rate: Chile has a special rate for the import of smoking tobacco under this HS Code.
• Africa Growth and Opportunity Act (AGOA): Eligible countries under AGOA receive duty-free treatment for smoking tobacco imports.
• Caribbean Basin Initiative (CBI): Countries included in the CBI receive duty-free treatment for smoking tobacco imports.
• Israel Special Rate: Israel enjoys a special rate for the import of smoking tobacco under this HS Code.
• Andean Trade Preference Act (ATPA): Countries eligible under ATPA receive duty-free treatment for smoking tobacco imports.
• Morocco Special Rate: Morocco has a special rate for the import of smoking tobacco under this HS Code.
• NAFTA for Mexico: Smoking tobacco imported from Mexico under this HS Code receives duty-free treatment.
• Oman Special Rate: Oman has a special rate for the import of smoking tobacco under this HS Code.
• Dominican Republic-Central American Special Rate (DR-CAFTA): Eligible countries under DR-CAFTA receive duty-free treatment for smoking tobacco imports.
• Peru Special Rate: Peru has a special rate for the import of smoking tobacco under this HS Code.
• Singapore Special Rate: Singapore enjoys a special rate for the import of smoking tobacco under this HS Code.

Importing and Exporting US States

When it comes to the import and export of smoking tobacco, certain US states play a significant role. The following states are actively involved in importing or exporting smoking tobacco:

Importing States:

• Florida
• Montana

Exporting States:

• North Carolina
• Virginia
• Ohio

understanding the HS Code 24031020 is crucial for anyone involved in the import and export of smoking tobacco. This code represents smoking tobacco products that are prepared for direct marketing to consumers as packaged goods. By considering the duty rates, quantity unit, special tariff preference programs, and the involvement of specific US states, importers and exporters can navigate the regulations and opportunities associated with this HS Code more effectively.