Chapter 24: Tobacco and manufactured tobacco substitutes

HTS heading 2402: Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

15 numbered lines under heading 2402, including 10 10-digit statistical lines. The first six digits are the international HS subheading; the general column is the normal US duty rate.

HTS heading 2402
HTS codeDescriptionUnitGeneralSpecialColumn 2
2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes:
2402.10Cigars, cheroots and cigarillos, containing tobacco:
2402.10.30Each valued less than 15¢Note: Imports under this provision may be subject to Federal Excise Tax (26 U.S.C. 5701).$1.89/kg + 4.7%Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)$9.92/kg + 25%
2402.10.30.30Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000)thousands, kg
2402.10.30.70Otherthousands, kg
2402.10.60.00Each valued 15¢ or over but less than 23¢Note: Imports under this provision may be subject to Federal Excise Tax (26 U.S.C. 5701).thousands, kg57¢/kg + 1.4%Free (A+,AU,BH,CL,CO,D,E, IL,KR,MA, OM,P,PA,PE,S, SG)$9.92/kg + 25%
2402.10.80Each valued 23¢ or overNote: Imports under this provision may be subject to Federal Excise Tax (26 U.S.C. 5701).57¢/kg + 1.4%Free (A,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)$9.92/kg + 25%
2402.10.80.30Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000)thousands, kg
2402.10.80.50Other, each valued 23¢ or more but not more than 76¢thousands, kg
2402.10.80.80Otherthousands, kg
2402.20Cigarettes containing tobacco:
2402.20.10.00Containing cloveNote: Imports under this provision may be subject to Federal Excise Tax (26 U.S.C. 5701).thousands, kg41.7¢/kg + 0.9%Free (A,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)$9.92/kg + 25%
Other:
2402.20.80.00Paper-wrappedNote: Imports under this provision may be subject to Federal Excise Tax (26 U.S.C. 5701).thousands, kg$1.05/kg + 2.3%Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)$9.92/kg + 25%
2402.20.90.00OtherNote: Imports under this provision may be subject to Federal Excise Tax (26 U.S.C. 5701).thousands, kg$1.50/kg + 3.2%Free (A,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)$9.92/kg+ 25%
2402.90.00.00Otherthousands, kg$1.05/kg + 2.3%Free (A+,AU,BH,CL,CO,D,E, IL,KR,MA, OM,P,PA,PE,S,SG)$9.92/kg + 25%

Statistical (10-digit) lines without a rate use the rate of the 8-digit line above them. Additional duties such as Section 301 and Section 232 may apply; check them with the tariff checker.

Source: Harmonized Tariff Schedule of the United States, 2026 HTS Revision 20 (effective 2026-09-28), U.S. International Trade Commission (hts.usitc.gov), imported 2026-10-07. Reference only; not legal or customs advice or a binding classification. Additional duties under Chapter 99 may apply. ShipWave is not affiliated with the USITC or U.S. Customs and Border Protection.