Section IV · Tobacco and manufactured tobacco substitutes

2402.10

Cigars, cheroots and cigarillos, containing tobacco:

How this code is built
24

Chapter

Tobacco and manufactured tobacco substitutes

02

Heading

The product family within the chapter

10

Subheading

The specific good, identical worldwide

The first six digits are the same in every country that uses the Harmonized System. The United States adds two more for the tariff rate and, often, two more for statistics — which is why the rates below are listed against 8- and 10-digit numbers rather than against this code.

How the schedule reaches this code

  1. 24Tobacco and manufactured tobacco substitutes
  2. 2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes:
  3. Cigars, cheroots and cigarillos, containing tobacco:

Published US duty rates

Duty is set at the 8- or 10-digit line, not at this 6-digit subheading, so more than one rate can sit under this code.

  • 2402.10.30Each valued less than 15¢
    General
    $1.89/kg + 4.7%
    Special (FTA)
    Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)

    Only if the goods qualify under one of these programs.

    Column 2
    $9.92/kg + 25%

    Countries without normal trade relations.

  • 2402.10.60.00Each valued 15¢ or over but less than 23¢thousands, kg
    General
    57¢/kg + 1.4%
    Special (FTA)
    Free (A+,AU,BH,CL,CO,D,E, IL,KR,MA, OM,P,PA,PE,S, SG)

    Only if the goods qualify under one of these programs.

    Column 2
    $9.92/kg + 25%

    Countries without normal trade relations.

  • 2402.10.80Each valued 23¢ or over
    General
    57¢/kg + 1.4%
    Special (FTA)
    Free (A,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG)

    Only if the goods qualify under one of these programs.

    Column 2
    $9.92/kg + 25%

    Countries without normal trade relations.

Schedule footnotes

  • Imports under this provision may be subject to Federal Excise Tax (26 U.S.C. 5701).
  • See 9903.88.03.

A reference to Chapter 99 means an additional action — a Section 232 or 301 measure, an exclusion, or a quota — applies on top of the rate above.

This is the listed rate. Antidumping and countervailing duty orders, Chapter 99 actions and preference qualification all change what is actually collected, and classification is a judgement about your goods. Verify with your licensed customs broker before you file.

Other subheadings in heading 2402

Source: U.S. International Trade Commission (USITC) — 2026 HTS Revision 12, released 2026-07-21, published at hts.usitc.gov. A U.S. Government work in the public domain.