HS 240290 Other
Quick Answer: HS code 240290, "Other," encompasses cigars, cheroots, cigarillos, and cigarettes not containing tobacco, or those made from tobacco substitutes. This classification serves as a residual category for smoking products that do not fall under the specific tobacco-containing classifications within heading 2402. Importers and customs brokers should note the significant duty rate variations: the UK applies a 50.00% ad valorem duty, while the EU imposes 57.60% ad valorem. The US tariff structure is more complex, featuring specific duties such as $9.92/kg + 25% or $1.05/kg + 2.3%, depending on the product's specific composition, with many Free Trade Agreement (FTA) partners enjoying duty-free entry (e.g., Australia, Korea, Mexico). Careful classification and origin determination are crucial to navigate these diverse and often high tariff rates.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2402900000 | 50.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2402900000 | 57.60 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2402900000 | $1.05/kg + 2.3% | 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 2402.90?
Imports of Other 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, 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 240290 cover?
This subheading covers cigars, cheroots, cigarillos, and cigarettes, of tobacco or of tobacco substitutes, other than those specifically provided for in subheadings 2402.10 (cigars, cheroots, and cigarillos, containing tobacco) and 2402.20 (cigarettes containing tobacco). This broad "other" category primarily encompasses products made from tobacco substitutes, such as herbal cigarettes, or those containing a mixture of tobacco and non-tobacco materials where the non-tobacco component is significant enough to preclude classification under the more specific subheadings. The WCO Harmonized System Explanatory Notes for Heading 2402 clarify that this subheading captures smoking products not solely composed of tobacco, aligning with definitions found in the USITC Harmonized Tariff Schedule and the EU TARIC system.
What falls outside HS 240290?
The following products are excluded from HS 240290: cigars, cheroots, and cigarillos that contain tobacco, which are classified under HS 2402.10. Similarly, cigarettes that contain tobacco are specifically classified under HS 2402.20. Furthermore, other manufactured tobacco and manufactured tobacco substitutes, such as pipe tobacco, chewing tobacco, snuff, or "homogenized" or "reconstituted" tobacco in sheets or strips, are classified under HS 2403. Nicotine replacement therapy products, even if resembling cigarettes, are typically classified under pharmaceutical headings, for example, HS 3824.99 or 3004.90, due to their medicinal purpose rather than as smoking articles.
What are common classification mistakes for HS 240290?
A common error is misclassifying products containing a blend of tobacco and tobacco substitutes. Importers often incorrectly place these under 2402.10 or 2402.20 if they contain any tobacco, overlooking the "other" provision for mixed or substitute products. Another frequent mistake involves classifying herbal or non-nicotine "cigarettes" intended for smoking cessation as tobacco products, when they should properly fall under 2402.90 as tobacco substitutes, or even potentially under pharmaceutical headings if they have a medicinal claim. Applying General Interpretative Rule (GRI) 1, the legal text of the subheadings must be strictly followed, ensuring that only products not fitting the specific descriptions of 2402.10 or 2402.20 are assigned to 2402.90.
How should importers classify products under HS 240290?
The correct procedure for classifying products under HS 240290 involves a careful examination of the product's composition. Importers and customs brokers must first determine if the product is a cigar, cheroot, cigarillo, or cigarette. Next, they must ascertain if it contains tobacco. If it contains tobacco, it should be evaluated against HS 2402.10 or 2402.20. Only if the product is a cigar, cheroot, cigarillo, or cigarette and does not fit the specific descriptions of 2402.10 (tobacco cigars, cheroots, cigarillos) or 2402.20 (tobacco cigarettes) should it be classified under 2402.90. This typically applies to products made entirely of tobacco substitutes or those with significant non-tobacco components, requiring detailed ingredient lists and manufacturing specifications for accurate classification.
Which HS Codes Are Related?
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FAQ
What are the typical Most Favored Nation (MFN) import duty rates for products classified under HS 2402.90 ('Other')?
The MFN (Most Favored Nation) import duty rates for products under HS 2402.90 can vary significantly by importing country. For example, some jurisdictions may apply a flat ad valorem rate such as 50.00% or 57.60%. Other countries might impose a compound duty, such as $9.92/kg + 25% ad valorem, or a mixed duty like $1.05/kg + 2.3% ad valorem. These rates are based on the Harmonized Tariff Schedule of the importing country and are applicable to goods from countries that do not have a specific preferential trade agreement in place or do not qualify for other special tariff treatment. Importers should consult the specific tariff schedule of the destination country, such as the USITC Harmonized Tariff Schedule (HTSUS), EU TARIC, or UK Trade Tariff, for the precise applicable rate.
Which trade agreements offer preferential duty rates for goods classified under HS 2402.90, and what documentation is required to claim them?
Many trade agreements provide preferential duty rates, often 'Free,' for goods classified under HS 2402.90 when originating from partner countries. Examples of countries whose goods may qualify for duty-free treatment under various agreements include Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), and Singapore (SG), among others (represented by codes like A+, D, E, P, S). To claim these preferential rates, importers must provide valid proof of origin, typically a Certificate of Origin (e.g., a Free Trade Agreement Certificate of Origin) or an origin declaration on a commercial invoice, depending on the specific agreement and value of the shipment. This documentation certifies that the goods meet the rules of origin criteria specified by the respective trade agreement. Customs brokers require this documentation to correctly declare the goods and apply the preferential tariff treatment.
What are the key classification criteria for products falling under HS 2402.90, specifically distinguishing them from other subheadings within 2402?
HS 2402.90 is the 'Other' subheading for cigars, cheroots, cigarillos, and cigarettes, meaning it covers products that do not fit into the more specific subheadings like 2402.10 (Cigars, cheroots and cigarillos, containing tobacco) or 2402.20 (Cigarettes containing tobacco). Classification under 2402.90 typically applies to products that are manufactured tobacco substitutes for cigars, cheroots, cigarillos, or cigarettes, or products that otherwise resemble these but do not contain tobacco, or contain tobacco in a form not specifically covered by the other subheadings. The primary criterion is the absence of tobacco or the nature of the tobacco substitute, and the form factor mimicking traditional tobacco products. Importers must accurately describe the composition and form of the product to ensure correct classification, referencing the Explanatory Notes to the Harmonized System for guidance.
Are there any specific import documentation or regulatory requirements, beyond standard customs declarations, for products under HS 2402.90?
Yes, beyond standard customs declarations (e.g., commercial invoice, packing list, bill of lading/air waybill), products classified under HS 2402.90 often face additional regulatory scrutiny due to their nature as smoking articles or tobacco substitutes. These can include: 1. Health Warnings: Many countries mandate specific health warnings on packaging. 2. Ingredient Disclosures: Requirements to list ingredients or disclose nicotine content (if applicable). 3. Excise Taxes: These products are frequently subject to significant excise duties or internal taxes in addition to customs duties. 4. Licenses/Permits: Importers may need specific licenses or permits from health authorities, tobacco control boards, or revenue departments. 5. Age Restrictions: Compliance with age verification laws for distribution. Importers and customs brokers must verify these specific national requirements with the relevant government agencies (e.g., FDA in the US, national health ministries, or tax authorities) in the importing country prior to shipment.