Harmonized System Codes • Schedule B • Harmonized Commodity Description

HS Code 24031090: Smoking Tobacco and Its Tariff Preferences

• Product Description: Smoking tobacco, whether or not containing tobacco substitutes, other, to be used in cigarettes, other nesi.
• Bound / MFN Duty Rate: 350%
• Quantity Unit: Kilograms (KG)

HS Code 24031090 refers to smoking tobacco, which includes tobacco used in cigarettes and other related products. This specific HS code is used for tracking and classifying the import and export of smoking tobacco in international trade.

When it comes to the tariff rates associated with HS Code 24031090, the bound / MFN duty rate is set at 350%. This means that every time a country lowers a trade barrier or opens up a market, it has to do so for the same goods or services from all its trading partners. This high duty rate aims to protect the domestic tobacco industry and discourage excessive imports.

Several special tariff preference programs exist for HS Code 24031090. These programs offer reduced or duty-free rates for specific countries. Here are some examples:

• Free Trade Agreement (FTA) Tariff Preferences:
• Canada: Under the North American Free Trade Agreement (NAFTA), smoking tobacco from HS Code 24031090 receives duty-free treatment when imported from Canada.
• Israel: Smoking tobacco from HS Code 24031090 is subject to a special rate (duty-free treatment) when imported from Israel.
• Mexico: NAFTA also provides duty-free treatment for smoking tobacco from HS Code 24031090 when imported from Mexico.
• Country-Specific Special Rates:
• Australia: Smoking tobacco from HS Code 24031090 is subject to a special rate when imported from Australia. (See tariff codes 9914.24.05-9914.24.10 for details.)
• Bahrain: A special rate is applicable to smoking tobacco from HS Code 24031090 when imported from Bahrain. (See tariff codes 9911.24.05-9911.24.10 for details.)
• Chile: Smoking tobacco from HS Code 24031090 is eligible for a special rate when imported from Chile. (See tariff codes 9912.24.05-9912.24.10 for details.)
• Morocco: A special rate is applicable to smoking tobacco from HS Code 24031090 when imported from Morocco. (See tariff codes 9916.24.05-9916.24.10 for details.)
• Oman: Smoking tobacco from HS Code 24031090 is subject to a special rate when imported from Oman. (See tariff codes 9916.24.05-9916.24.10 for details.)
• Dominican Republic-Central America: The special rate for smoking tobacco from HS Code 24031090 when imported from the Dominican Republic and Central American countries (DR-CAFTA) is 233.30%.
• Peru: A special rate is applicable to smoking tobacco from HS Code 24031090 when imported from Peru. (See tariff codes 9910.24.05-9910.24.10 for details.)
• Singapore: Smoking tobacco from HS Code 24031090 is subject to a special rate when imported from Singapore. (See tariff codes 9910.24.05-9910.24.10 for details.)

Currently, the main importing US states for smoking tobacco under HS Code 24031090 are Florida and Montana. These states have recorded multiple imports of smoking tobacco in recent times.

On the other hand, the main exporting US states for smoking tobacco under HS Code 24031090 include North Carolina, Virginia, Montana, and Ohio. These states have been actively involved in exporting smoking tobacco to various countries.

HS Code 24031090 plays a crucial role in regulating and monitoring the import and export of smoking tobacco. It helps customs authorities and traders accurately classify and track these products, enabling efficient trade and compliance with international regulations.