HS 240210 Cigars, cheroots and cigarillos, containing tobacco
Quick Answer: HS code 240210 covers cigars, cheroots, and cigarillos made with tobacco. This classification specifically includes products designed for smoking, distinguishing them from other tobacco preparations. Importers and exporters should note the varied duty structures globally. For instance, the UK applies a 25.00% ad valorem duty, while the EU's TARIC system shows a 26.00% ad valorem rate. The US Harmonized Tariff Schedule (HTSUS) presents a more complex structure, with rates ranging from specific duties like $9.92/kg + 25% to $1.89/kg + 4.7%, and even "Free" for eligible goods under various preferential trade agreements (e.g., A+, AU, KR). Due to the high excise duties and specific regulations often associated with tobacco products, careful attention to origin, destination, and specific product characteristics is crucial for accurate classification and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2402100000 | 25.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2402100000 | 26.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 240210 | — | — | — |
| 24021030 | $1.89/kg + 4.7% | Free (16 programs) | — |
| 2402103030 | — | — | ["thousands","kg"] |
| 2402103070 | — | — | ["thousands","kg"] |
| 2402106000 | 57¢/kg + 1.4% | Free (16 programs) | ["thousands","kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 2402.10?
Imports of Cigars, cheroots and cigarillos, containing tobacco may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 240210 cover?
This subheading covers cigars, cheroots, and cigarillos that contain tobacco, as defined by the Harmonized System Nomenclature and further elaborated in national tariff schedules such as the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC. Specifically, it encompasses rolls of tobacco that are made to be smoked as they are, without further processing, and are typically wrapped in tobacco leaf or a substance containing tobacco. The key characteristic for inclusion is the presence of tobacco as the primary smoking material, distinguishing these products from those containing only tobacco substitutes or other plant materials. This classification is consistent with the WCO Explanatory Notes for Heading 2402, which clarifies the scope of manufactured tobacco products.
What falls outside HS 240210?
The following products are excluded from HS 240210: cigarettes (HS 240220), which are rolls of tobacco suitable for smoking as they are, not being cigars, cheroots, or cigarillos, and often wrapped in paper. Additionally, other manufactured tobacco and manufactured tobacco substitutes, such as smoking tobacco (e.g., pipe tobacco, chewing tobacco, snuff), fall under HS 2403. Products containing no tobacco, even if shaped like cigars or cigarillos, are also excluded and would typically be classified under other headings, such as those for herbal smoking mixtures or other plant-based products, depending on their composition and intended use. This distinction is crucial for accurate tariff application.
What are common classification mistakes for HS 240210?
A common error is misclassifying cigarillos as cigarettes, or vice versa, due to their similar appearance and size, especially for smaller cigarillos. Importers sometimes fail to correctly identify the wrapping material, which is critical: cigars and cigarillos are typically wrapped in tobacco leaf or a material containing tobacco, whereas cigarettes are usually wrapped in paper. Another mistake involves incorrectly classifying products containing tobacco substitutes but no actual tobacco under this subheading, which would be a misapplication of General Interpretative Rule (GRI) 1. Careful attention to the WCO Explanatory Notes regarding the definitions of "cigar," "cheroot," and "cigarillo" is essential to avoid these pitfalls.
How should importers classify products under HS 240210?
The correct procedure for classifying products under HS 240210 involves a meticulous review of the product's composition and construction, adhering strictly to the General Interpretative Rules (GRI) of the Harmonized System. Importers and customs brokers should first confirm that the product contains tobacco and is specifically a cigar, cheroot, or cigarillo, typically by examining the wrapping material (tobacco leaf or tobacco-containing material). Consulting the WCO Explanatory Notes for Chapter 24 and Heading 2402 is paramount. Furthermore, cross-referencing with official national tariff databases like the USITC HTS or the EU TARIC, including any relevant binding tariff information (BTI) or rulings, will ensure compliance and mitigate the risk of misclassification and associated penalties. Accurate product descriptions and supporting documentation are also vital.
Which HS Codes Are Related?
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FAQ
What are the typical Most Favored Nation (MFN) import duty rates for HS code 2402.10 (Cigars, cheroots and cigarillos, containing tobacco) in major markets?
The MFN (Most Favored Nation) import duty rates for HS 2402.10 can vary significantly by country. For example, some jurisdictions may apply a straight ad valorem rate such as 25.00% or 26.00%. Other countries might impose a compound duty, combining a specific rate per unit of weight with an ad valorem component, such as '$9.92/kg + 25%' or '$1.89/kg + 4.7%'. These rates are sourced from national customs tariffs, which are generally aligned with the World Trade Organization (WTO) commitments. Importers should consult the specific tariff schedule of the importing country (e.g., USITC Harmonized Tariff Schedule, EU TARIC, UK Trade Tariff) for the precise and current MFN duty rate applicable at the time of importation.
How do preferential trade agreements affect the duty rates for HS 2402.10, and which agreements commonly offer duty-free access?
Preferential trade agreements can significantly reduce or eliminate import duties for HS 2402.10, provided the goods meet the specific Rules of Origin requirements of the agreement. It is common for duty-free access ('Free') to be granted under various Free Trade Agreements (FTAs) or Generalized System of Preferences (GSP) schemes. Based on common trade patterns, duty-free treatment might be available for imports originating from countries party to agreements such as those with Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), Singapore (SG), and potentially under broader preference programs (denoted as A+, D, E, P, S in some tariff schedules). Importers must ensure they have the correct Certificate of Origin or equivalent documentation to claim preferential treatment. Always verify the specific agreement and its origin criteria with the relevant customs authority.
What are the key classification criteria for distinguishing cigars, cheroots, and cigarillos under HS 2402.10 from other tobacco products?
The classification of products under HS 2402.10 hinges on their form and composition. This heading specifically covers 'Cigars, cheroots and cigarillos, containing tobacco.' The primary distinction from other tobacco products (e.g., cigarettes under 2402.20 or other manufactured tobacco under 2403) is the wrapper and filler. Cigars, cheroots, and cigarillos are typically made entirely of tobacco or with a wrapper of natural tobacco. Cigarettes, by contrast, are usually wrapped in paper. The WCO Explanatory Notes for Chapter 24 provide detailed guidance, emphasizing the presence of tobacco throughout the product and the specific form (e.g., length, diameter, and method of manufacture). For instance, cigarillos are generally smaller in size than cigars but still retain the characteristic tobacco wrapper.
What specific documentation, beyond standard shipping documents, is typically required for importing products classified under HS 2402.10?
Beyond standard shipping documents (commercial invoice, packing list, bill of lading/air waybill), importing products under HS 2402.10 often requires additional specialized documentation due to the nature of tobacco products. This commonly includes: 1. Certificate of Origin: Essential for claiming preferential duty rates under trade agreements. 2. Health Certificates/Phytosanitary Certificates: While less common for manufactured tobacco than raw leaf, some countries may require assurances regarding pest and disease control. 3. Excise Duty Declarations: Tobacco products are subject to significant excise duties in most countries, requiring specific declarations and payment arrangements. 4. Import Licenses/Permits: Many countries regulate the import of tobacco products, necessitating pre-approval or licenses from relevant government agencies (e.g., health ministries, customs authorities). 5. Compliance with Labeling Requirements: Importers must ensure packaging and labeling comply with local health warnings, ingredient disclosures, and other consumer protection regulations. It is crucial for importers to check the specific requirements of the destination country's customs and health authorities well in advance of shipment.
Are there any specific import restrictions or regulatory considerations for HS 2402.10 that importers should be aware of?
Yes, importing products under HS 2402.10 is subject to numerous restrictions and regulatory considerations beyond just duties. These often include: 1. Excise Taxes: In addition to customs duties, tobacco products face substantial excise taxes, which are typically levied on a per-unit or per-weight basis and can significantly increase the landed cost. 2. Health Regulations: Strict regulations on packaging, labeling (e.g., graphic health warnings), and advertising are common. Some countries may ban certain additives or flavorings. 3. Quantity Limits: Personal import allowances are often very restrictive, and commercial imports may require specific licenses or quotas. 4. Age Restrictions: The sale and distribution of tobacco products are subject to minimum age laws in virtually all countries. 5. Marketing and Advertising Bans: Many jurisdictions have severe restrictions or outright bans on the marketing and advertising of tobacco products. Importers must conduct thorough due diligence on the specific regulations of the importing country to ensure full compliance and avoid penalties, seizure, or destruction of goods. Consultation with a local customs broker or legal counsel specializing in tobacco regulations is highly recommended.