HTS heading 2402 · Chapter 24
HTS 2402: Cigars, cheroots, cigarillos and cigarettes, of…
HTS heading 2402 covers cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. It has 7 tariff lines with a duty rate; the general (MFN) rates are 57¢/kg + 1.4% (2 lines), $1.05/kg + 2.3% (2 lines), $1.89/kg + 4.7% (1 line) and others.
Imports may also owe Chapter 99 tariffs (Section 232, 301 or 201) depending on origin and date, plus the Merchandise Processing Fee and, by sea, the Harbor Maintenance Fee.
Rates from the 2026 HTS Revision 22, effective October 30, 2026. Source: U.S. International Trade Commission.
Tariff lines and duty rates
| HTS code | Description | General | Special | Column 2 | Estimate |
|---|---|---|---|---|---|
| 2402.10 | Cigars, cheroots and cigarillos, containing tobacco: | ||||
| 2402.10.30 | Each valued less than 15¢ | $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% | |
| 2402.10.30.30 | Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000)[thousands, kg] | Estimate → | |||
| 2402.10.30.70 | Other[thousands, kg] | Estimate → | |||
| 2402.10.60.00 | Each valued 15¢ or over but less than 23¢[thousands, kg] | 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% | Estimate → |
| 2402.10.80 | Each valued 23¢ or over | 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% | |
| 2402.10.80.30 | Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000)[thousands, kg] | Estimate → | |||
| 2402.10.80.50 | Other, each valued 23¢ or more but not more than 76¢[thousands, kg] | Estimate → | |||
| 2402.10.80.80 | Other[thousands, kg] | Estimate → | |||
| 2402.20 | Cigarettes containing tobacco: | ||||
| 2402.20.10.00 | Containing clove[thousands, kg] | 41.7¢/kg + 0.9% | Free (A,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | $9.92/kg + 25% | Estimate → |
| Other: | |||||
| 2402.20.80.00 | Paper-wrapped[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% | Estimate → |
| 2402.20.90.00 | Other[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% | Estimate → |
| 2402.90.00.00 | Other[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% | Estimate → |
12 lines shown. Statistical suffixes (the last two digits) inherit the rate of the 8-digit subheading above them.
Special program codes in this heading
- A, A*, A+
- Generalized System of Preferences (GSP)
- AU
- U.S.–Australia FTA
- BH
- U.S.–Bahrain FTA
- CL
- U.S.–Chile FTA
- CO
- U.S.–Colombia Trade Promotion Agreement
- D
- African Growth and Opportunity Act (AGOA)
- E, E*
- Caribbean Basin Economic Recovery Act
- IL
- U.S.–Israel FTA
- KR
- U.S.–Korea FTA (KORUS)
- MA
- U.S.–Morocco FTA
- OM
- U.S.–Oman FTA
- P, P+
- CAFTA-DR
- PA
- U.S.–Panama Trade Promotion Agreement
- PE
- U.S.–Peru Trade Promotion Agreement
- S, S+
- USMCA (United States–Mexico–Canada Agreement)
- SG
- U.S.–Singapore FTA
A special rate applies only when the goods qualify under that program's rules of origin and the claim is made at entry.