Analysis
HTS 2402.20.10 covers cigarettes containing tobacco: containing clove under heading 2402 (cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes).
The general rate is 41.7¢/kg + 0.9%, 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 41.7¢/kg + 0.9%. 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.
The other lines in the same group are 2402.20.80 (other: paper-wrapped, $1.05/kg + 2.3%) and 2402.20.90 (other: other, $1.50/kg + 3.2%).
Census statistics map these goods to NAICS 312230 (Tobacco Manufacturing), an industry of 125 US establishments employing 11,362 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2402.20.80 | Other: paper-wrapped | $1.05/kg + 2.3% |
| 2402.20.90 | Other: other | $1.50/kg + 3.2% |