Heading 2402
HTS code 2402 — Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
- Chapter
- 24 — Tobacco
- Tariff lines
- 10
- General duty
- Duty rates vary by line — 10 lines carry a specific or compound duty
Tariff lines under heading 2402
Full 10-digit codes with their general (MFN) duty rates. The correct line depends on the product's material, construction, and use.
| HTS code | Description | General rate | Unit |
|---|---|---|---|
| 2402.10.3030 | Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000) (Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes > Cigars, cheroots and cigarillos, containing tobacco > Each valued less than 15¢) | $1.89/kg + 4.7% | thousands, kg |
| 2402.10.3070 | Other (Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes > Cigars, cheroots and cigarillos, containing tobacco > Each valued less than 15¢) | $1.89/kg + 4.7% | thousands, kg |
| 2402.10.6000 | Each valued 15¢ or over but less than 23¢ (Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes > Cigars, cheroots and cigarillos, containing tobacco) | 57¢/kg + 1.4% | thousands, kg |
| 2402.10.8030 | Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000) (Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes > Cigars, cheroots and cigarillos, containing tobacco > Each valued 23¢ or over) | 57¢/kg + 1.4% | thousands, kg |
| 2402.10.8050 | Other, each valued 23¢ or more but not more than 76¢ (Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes > Cigars, cheroots and cigarillos, containing tobacco > Each valued 23¢ or over) | 57¢/kg + 1.4% | thousands, kg |
| 2402.10.8080 | Other (Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes > Cigars, cheroots and cigarillos, containing tobacco > Each valued 23¢ or over) | 57¢/kg + 1.4% | thousands, kg |
| 2402.20.1000 | Containing clove (Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes > Cigarettes containing tobacco) | 41.7¢/kg + 0.9% | thousands, kg |
| 2402.20.8000 | Paper-wrapped (Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes > Cigarettes containing tobacco > Other) | $1.05/kg + 2.3% | thousands, kg |
| 2402.20.9000 | Other (Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes > Cigarettes containing tobacco > Other) | $1.50/kg + 3.2% | thousands, kg |
| 2402.90.0000 | Other (Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes) | $1.05/kg + 2.3% | thousands, kg |
Documents required to import under 2402
Customs paperwork typically required to import these goods into the United States. Conditional items depend on shipment value, transport mode, or origin.
- Commercial InvoiceRequired
- Packing ListRequired
- Bill of Lading / Airway BillRequired
- CBP Entry Summary (7501)Required
Prepared and filed by your customs broker
- CBP Entry / Release (3461)Required
Prepared and filed by your customs broker
- Customs Bond (CBP 301)Conditional
Required for formal entries — generally shipments valued over $2,500
Single-entry or continuous bond, obtained through your broker or a surety
- Importer Security Filing (ISF "10+2")Conditional
Required for ocean freight only
Filed electronically at least 24 hours before loading at the foreign port
- Importer ID Input Record (CBP 5106)Conditional
Required to establish or update your importer-of-record number with CBP
One-time setup for a new importer; not filed per shipment
- Entry Manifest (CBP 7533)Conditional
Alternative to the 3461 for informal, low-value, or contiguous-country entries
- FDA Prior NoticeRequired
Must be submitted 2-8 hours before arrival
- Phytosanitary CertificateConditional
Required for plant-based products
Common questions
- What is HTS code 2402?
- HTS heading 2402 covers cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. It sits in Chapter 24 (tobacco) of the US Harmonized Tariff Schedule and contains 10 tariff lines.
- What is the duty rate for HTS 2402?
- Duty rates vary by line — 10 lines carry a specific or compound duty. The general rate applies to most-favoured-nation trading partners; goods from countries with a free trade agreement may qualify for a reduced or duty-free special rate.
- How many digits does a full HTS code have?
- US import entries require the full 10-digit HTS code. Heading 2402 is the first four digits — the remaining six narrow it down to the specific product, which is what determines the duty rate you actually pay.
Related headings in Chapter 24
- 2401Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse
- 2403Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences
- 2404Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body