Analysis
HTS 2402.10.30 covers each valued less than 15¢ under heading 2402 (cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in thousands and kilograms.
The general rate is $1.89/kg + 4.7%, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 11 others can enter duty-free instead of paying $1.89/kg + 4.7%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
For statistics it divides in two: 2402.10.30.30 for small cigars, cheroots and cigarillos (weighing not more… and 2402.10.30.70 for other. Both pay the same duty; the suffix records which kind was imported.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |