HTS 2403.91.47.80: US import duty from China
Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Other, "Homogenized" or "reconstituted" tobacco, Other, Other, Other, Maryland. Here is the full China to US duty stack and what it costs to land.
Duty rate & fees
| Charge | Rate |
|---|---|
| Base duty (MFN) | 350% |
| Section 301 (Lists 1-4) | 7.5% |
| Total duty (on customs value) | 357.5% |
| Merchandise Processing Fee (MPF) | 0.3464% (min $33.58, max $651.50) |
| Harbor Maintenance Fee (HMF), ocean | 0.125% |
Worked example: $10,000 shipment
| Customs value | $10,000.00 |
| Base duty (MFN) | $35,000.00 |
| Section 301 (Lists 1-4) | $750.00 |
| Merchandise Processing Fee | $34.64 |
| Harbor Maintenance Fee | $12.50 |
| Total landed cost | $45,797.14 |
Excludes freight and insurance. Run your exact numbers in the calculator →
FAQ
What is the import duty on HTS 2403.91.47.80 from China?
Goods classified under HTS 2403.91.47.80 (Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Other, "Homogenized" or "reconstituted" tobacco, Other, Other, Other, Maryland) have a duty of 357.5% of the customs value on the China to US lane (base rate plus any Section 301 tariff), plus the Merchandise Processing Fee (0.3464%, min $33.58, max $651.50) and, for ocean shipments, the Harbor Maintenance Fee (0.125%).
What does HTS code 2403.91.47.80 cover?
Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Other, "Homogenized" or "reconstituted" tobacco, Other, Other, Other, Maryland. US Customs and Border Protection determines the final classification at entry.
How much does it cost to import HTS 2403.91.47.80 from China?
On a $10,000 shipment, the estimated total landed cost is $45,797, about 358% in duty and fees. Use the calculator for your exact value, quantity, and shipping mode.
Related codes in heading 2403
- 2403.11.00.00Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Water pipe tobacco, specified in subheading note 1 to this chapter
- 2403.19.20.20Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Prepared for marketing to the ultimate consumer in the identical form and package in which imported, Pipe tobacco
- 2403.19.20.50Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Prepared for marketing to the ultimate consumer in the identical form and package in which imported, Roll-your-own tobacco for making cigarettes
- 2403.19.20.80Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Prepared for marketing to the ultimate consumer in the identical form and package in which imported, Other
- 2403.19.30.50Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, To be used in products other than cigarettes, Flue-cured
- 2403.19.30.60Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, To be used in products other than cigarettes, Burley
- 2403.19.30.80Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, To be used in products other than cigarettes, Maryland
- 2403.19.30.90Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, To be used in products other than cigarettes, Other
All of Chapter 24: Tobacco and manufactured tobacco substitutes →
Estimates for planning only. Final classification and duty are determined by U.S. Customs and Border Protection at entry. Rates from USITC HTSUS 2026-06-15-cn-us. The IEEPA reciprocal tariff was struck down (SCOTUS, 2026-02-20) and is excluded. Not legal or customs-broker advice.