Analysis
Subheading 2402.10 covers cigars, cheroots and cigarillos, containing tobacco, within heading 2402. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 3 US tariff lines below it are national.
The US splits it as follows: 2402.10.30 for each valued less than 15¢ ($1.89/kg + 4.7%), 2402.10.60 for each valued 15¢ or over but less than 23¢ (57¢/kg + 1.4%) and 2402.10.80 for each valued 23¢ or over (57¢/kg + 1.4%).
3 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.
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.
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% |