CBP announces FY 2027 tariff-rate quota period and opening rules for HTSUS Ch. 24 tobacco under Additional U.S. Note 5.

CBP’s CSMS #69523407 announces that Quota Bulletin 26-502 for the 2027 tobacco tariff-rate quota (TRQ) has been published. The TRQ applies to tobacco products provided for in the Harmonized Tariff Schedule of the United States (HTSUS), Chapter 24 subheadings, as specified in Additional U.S. Note 5. While the bulletin does not list specific HTS subheadings or quota quantities, it confirms that these tobacco items are subject to a defined quota period and opening procedures that directly affect duty treatment.

The quota period runs from September 13, 2026 through September 12, 2027. The quota opening date is Monday, September 14, 2026. For quota qualification, CBP establishes a special timing rule: all entries submitted after 12:01 a.m. local port time and prior to 8:30 a.m. Eastern Time (ET) on the opening date will be assigned an entry time of 8:30 a.m. ET for quota purposes. If, at 8:30 a.m. ET, the total quantity for any HTSUS group exceeds the applicable quota limit, CBP will prorate all accepted entries for that group.

For customs brokers and trade compliance teams, this is operationally critical because in-quota entries typically receive lower duty rates than over-quota entries. To secure in-quota duty treatment, brokers must carefully plan and time filings for covered tobacco products on the opening date. Entries filed in the early hours of September 14, 2026 (after 12:01 a.m. local port time and before 8:30 a.m. ET) will all compete equally at the 8:30 a.m. ET timestamp, and if demand exceeds the quota, importers will receive only a prorated share of in-quota benefits.

Action items include: reviewing Quota Bulletin 26-502 on CBP’s website to obtain the detailed HTSUS subheadings, quota limits, and any additional instructions; mapping all affected products in your portfolio that fall under HTSUS Chapter 24 and Additional U.S. Note 5; and updating internal calendars and filing procedures for the 2026–2027 quota period. Brokers should coordinate with importers to forecast volumes and decide which shipments should be targeted for in-quota entry at opening. Systems and staff should be prepared to file entries in the specified window and to handle potential proration outcomes. Questions can be directed to CBP’s Headquarters Quota and Agriculture Branch at the email provided in the bulletin.