HTS US: 2402.XX.XXXX
Description
HTS Code 2402 encompasses a range of tobacco products including cigars, cheroots, cigarillos, and cigarettes, whether made from tobacco or tobacco substitutes. The heading differentiates these products based on the type, value, and specific characteristics such as weight or whether they contain cloves. It covers both small and other types of cigars and cigarettes, with further breakdowns according to their retail value and packaging.
The products are generally classified into three main categories:
- Cigars, cheroots, and cigarillos containing tobacco – differentiated by unit value and size.
- Cigarettes containing tobacco – differentiated by inclusion of cloves, paper-wrapping, or other types.
- Other tobacco or tobacco substitute products not specifically falling into the above categories.
Code Hierarchy
- Section VI: Products of the Chemical or Allied Industries (Chapters 24-27)
- Chapter 24: Tobacco and Manufactured Tobacco Substitutes
- Heading 2402: Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
- US HTS Code (10-digit):
2402.XX.XXXX– Detailed codes specify exact product types, their value, and composition.
Detailed Breakdown of Subheadings
The 4-digit HS heading 2402 is further subdivided into 6-digit, 8-digit, and 10-digit codes reflecting product distinctions such as type, value thresholds, and characteristics like weight or presence of cloves.
| HS/HTS Code | Description | Examples & Notes |
|---|---|---|
| 2402.10 | Cigars, cheroots and cigarillos, containing tobacco | Main category for cigars and related products containing tobacco. |
| 2402.10.30 | Each valued less than 15¢ | Low-value cigars, cheroots, and cigarillos. |
| 2402.10.30.30 | Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg per 1000) | Weight-based classification for small products. |
| 2402.10.30.70 | Other | Other cigars under 15¢ not classified as small. |
| 2402.10.60.00 | Each valued 15¢ or over but less than 23¢ | Medium-value cigars, cheroots and cigarillos. |
| 2402.10.80 | Each valued 23¢ or over | Higher-value cigar category. |
| 2402.10.80.30 | Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg per 1000) | Small-sized but higher-value cigars. |
| 2402.10.80.50 | Other, each valued 23¢ or more but not more than 76¢ | Other cigars within this value range. |
| 2402.10.80.80 | Other | Remaining cigars over 23¢ value. |
| 2402.20 | Cigarettes containing tobacco | Main heading for cigarettes. |
| 2402.20.10.00 | Containing clove | Cigarettes with added clove flavor. |
| 2402.20.80.00 | Paper-wrapped | Standard paper-wrapped cigarettes. |
| 2402.20.90.00 | Other | Other varieties of cigarettes not specified elsewhere. |
| 2402.90.00.00 | Other | Includes other tobacco or tobacco substitute products not classified above. |
What is NOT Classified Here?
To ensure proper classification, products excluded from this heading include:
- Unmanufactured tobacco leaf and stem (covered under other headings in Chapter 24).
- Chewing tobacco and snuff, which fall under different subheadings.
- Tobacco extracts and essences, classified separately in Chapter 33.
Notes
- Regulatory Compliance: Tobacco product imports are subject to strict regulations by the U.S. Food and Drug Administration (FDA) and the Alcohol and Tobacco Tax and Trade Bureau (TTB). Documentation and labeling requirements must be met.
- Duty Rates: Duty rates may vary based on product type, value, and packaging. Small cigars are often assessed differently compared to cigarettes.
- Value Thresholds: The classification distinguishes products based on unit value thresholds (e.g., less than 15¢, 15¢ to 23¢, 23¢ and above) which impact duty and regulatory treatment.
Declaration Example
Product: A shipment of small cigars containing tobacco, each valued over 23¢ and weighing not more than 1.36 kg per 1000.US HTS Code:
2402.10.80.30(Small cigars, cheroots and cigarillos each valued 23¢ or over)Unit of Quantity: Number of units
General Duty Rate: Refer to current USHTS schedule (may vary depending on origin and trade agreements)
Additional Requirements: FDA import permits and health warnings on packaging.
Related HTS Codes
- HTS 2401: Unmanufactured tobacco; tobacco refuse.
- HTS 2403: Other manufactured tobacco and manufactured tobacco substitutes.
- HTS 3307: Tobacco extracts and essences.
