Cigars, cheroots, cigarillos and cigarettes; of tobacco or of tobacco substitutes
In plain English
This heading covers cigars, cheroots, cigarillos, and cigarettes made from tobacco or tobacco substitutes. The classification distinguishes between products containing tobacco and those using substitutes. Items containing tobacco are separated into two groups: cigars, cheroots, and cigarillos, which include the weight of any bands, wrappers, or attachments, and cigarettes. Products containing tobacco substitutes are classified separately as cigars, cigarillos, or cheroots, also including the weight of any bands, wrappers, or attachments.
6-digit subheadings (3)
Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.
Covered items classified under 2402
- 2402, 2402.20Tobacco Cigarettes— country-by-country customs rules
Chapter 24 classification notes
Frequent misclassification in this chapter
Vape devices / e-cigarettes pre-2022 were variously classified as 8543 (electrical machines) or 9404 (consumer products); the 2022 HS update created heading 2404 specifically.
Classification certainty
The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.
Binding tariff ruling database