Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
10 declarable lines
Heading 2402 covers cigars, cheroots, cigarillos, and cigarettes of tobacco or tobacco substitutes. The listed lines split cigars, cheroots, and cigarillos containing tobacco by value per item and small-cigar weight, split cigarettes containing tobacco by clove content and paper wrapping, and provide an other category.
Products in this heading
- Small cigars weighing not more than 1.36 kg per 1000
- Cigars valued less than 15 cents each
- Cigarillos
- Cheroots
- Clove cigarettes
- Paper-wrapped tobacco cigarettes
- Other tobacco cigarettes
- Other smoking products of heading 2402
How to choose the right subheading
- Decide whether the item is a cigar, cheroot, or cigarillo, a cigarette, or another product in heading 2402.
- For cigars, cheroots, and cigarillos containing tobacco, use the value of each item to choose between less than 15 cents, 15 cents or over but less than 23 cents, and 23 cents or over.
- Within the under-15-cent and 23-cent-or-over groups, check whether the item is a small cigar weighing not more than 1.36 kg per 1000.
- For cigarettes containing tobacco, check whether they contain clove.
- For other tobacco cigarettes, check whether they are paper-wrapped or other.
Often confused with
- Heading 2401Unmanufactured tobacco leaf
It is raw tobacco, not a manufactured cigar or cigarette.
- Heading 2403Chewing tobacco and snuff
These are other manufactured tobacco products, not cigars or cigarettes.
- Heading 2404Nicotine vaping liquid
It is intended for inhalation without combustion, so it is not a cigar or cigarette.
Frequently asked questions
What is the HTS code for small cigars valued under 15 cents each?
Use 2402.10.30.30; the general (MFN) rate is $1.89/kg + 4.7%.
What is the duty on clove cigarettes?
Clove cigarettes containing tobacco are classified in 2402.20.10.00; the general (MFN) rate is 41.7¢/kg + 0.9%.
How do I classify paper-wrapped tobacco cigarettes?
Paper-wrapped cigarettes containing tobacco are classified in 2402.20.80.00; the general (MFN) rate is $1.05/kg + 2.3%. Other cigarettes containing tobacco go in 2402.20.90.00 at $1.50/kg + 3.2%.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.
All lines in heading 2402
- 2402.10.30.30Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000)$1.89/kg + 4.7%
- 2402.10.30.70Cigars, cheroots and cigarillos, containing tobacco / Each valued less than 15¢ / Other$1.89/kg + 4.7%
- 2402.10.60.00Each valued 15¢ or over but less than 23¢57¢/kg + 1.4%
- 2402.10.80.30Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000)57¢/kg + 1.4%
- 2402.10.80.50Cigars, cheroots and cigarillos, containing tobacco / Each valued 23¢ or over / Other, each valued 23¢ or more but not more than 76¢57¢/kg + 1.4%
- 2402.10.80.80Cigars, cheroots and cigarillos, containing tobacco / Each valued 23¢ or over / Other57¢/kg + 1.4%
- 2402.20.10.00Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes / Cigarettes containing tobacco / Containing clove41.7¢/kg + 0.9%
- 2402.20.80.00Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes / Cigarettes containing tobacco / Paper-wrapped$1.05/kg + 2.3%
- 2402.20.90.00Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes / Cigarettes containing tobacco / Other$1.50/kg + 3.2%
- 2402.90.00.00Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes / Other$1.05/kg + 2.3%