HTS heading 2402
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes — 15 codes under this heading, with the duty on each.
| Code | Description | General rate | Units |
|---|---|---|---|
| 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes + Ch. 99 | not stated | — |
| 2402.10 | Cigars, cheroots and cigarillos, containing tobacco + Ch. 99 | not stated | — |
| 2402.10.30 | Each valued less than 15¢ + Ch. 99 | $1.89/kg + 4.7% | — |
| 2402.10.30.30 | Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000) + Ch. 99 | $1.89/kg + 4.7% (inherited from 2402.10.30) | thousands, kg |
| 2402.10.30.70 | Other + Ch. 99 | $1.89/kg + 4.7% (inherited from 2402.10.30) | thousands, kg |
| 2402.10.60.00 | Each valued 15¢ or over but less than 23¢ + Ch. 99 | 57¢/kg + 1.4% | thousands, kg |
| 2402.10.80 | Each valued 23¢ or over + Ch. 99 | 57¢/kg + 1.4% | — |
| 2402.10.80.30 | Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000) + Ch. 99 | 57¢/kg + 1.4% (inherited from 2402.10.80) | thousands, kg |
| 2402.10.80.50 | Other, each valued 23¢ or more but not more than 76¢ + Ch. 99 | 57¢/kg + 1.4% (inherited from 2402.10.80) | thousands, kg |
| 2402.10.80.80 | Other + Ch. 99 | 57¢/kg + 1.4% (inherited from 2402.10.80) | thousands, kg |
| 2402.20 | Cigarettes containing tobacco + Ch. 99 | not stated | — |
| 2402.20.10.00 | Containing clove + Ch. 99 | 41.7¢/kg + 0.9% | thousands, kg |
| 2402.20.80.00 | Paper-wrapped + Ch. 99 | $1.05/kg + 2.3% | thousands, kg |
| 2402.20.90.00 | Other + Ch. 99 | $1.50/kg + 3.2% | thousands, kg |
| 2402.90.00.00 | Other + Ch. 99 | $1.05/kg + 2.3% | thousands, kg |
5 of these lines state no rate of their own and inherit one from the line above, which is how the schedule is read. Each says which line it came from.
Additional duties may apply
15 lines here reference Chapter 99, where Section 301, Section 232 and other additional duties live. Those are charged on top of the general rate and depend on where the goods were made. What those provisions are.
Source: Harmonized Tariff Schedule of the United States, U.S. International Trade Commission (public domain). Classification and the duties that finally apply to a shipment are a licensed customs broker's call.