HTS heading · chapter 24
2402
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
Analysis
Heading 2402 of the Harmonized Tariff Schedule covers cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. It divides into 3 six-digit subheadings and 7 eight-digit tariff lines, with 10 ten-digit statistical suffixes below them.
7 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The largest subheadings are 2402.10 (cigars, cheroots and cigarillos, containing…, 3 lines), 2402.20 (cigarettes containing tobacco, 3 lines) and 2402.90 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Tobacco Manufacturing (312230). Those are the NAICS industries a US producer of these goods would report under.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2402.10.30 | Each valued less than 15¢ | $1.89/kg + 4.7% |
| 2402.10.60 | Each valued 15¢ or over but less than 23¢ | 57¢/kg + 1.4% |
| 2402.10.80 | Each valued 23¢ or over | 57¢/kg + 1.4% |
| 2402.20.10 | Cigarettes containing tobacco: containing clove | 41.7¢/kg + 0.9% |
| 2402.20.80 | Other: paper-wrapped | $1.05/kg + 2.3% |
| 2402.20.90 | Other: other | $1.50/kg + 3.2% |
| 2402.90.00 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes: other | $1.05/kg + 2.3% |