HS heading 24.02: Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
Last updated
Key facts
- Heading
- 24.02
- Description
- Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
- Chapter
- 24: Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body
- Subheadings
- 3
- Edition
- HS2022
Summary
HS heading 24.02 covers cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. It is in chapter 24 (tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body). It is split into 3 subheadings: 2402.10 (cigars, cheroots and cigarillos, containing tobacco), 2402.20 (cigarettes containing tobacco) and 2402.90 (other).
What this code covers
HS heading 24.02 covers cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.
It is split into 3 subheadings: 2402.10 (cigars, cheroots and cigarillos, containing tobacco), 2402.20 (cigarettes containing tobacco) and 2402.90 (other).
What it doesn’t cover
Other goods of chapter 24 are classified in its other 3 headings, listed below.
- 24.01Unmanufactured tobacco; tobacco refuse
- 24.03Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences
- 24.04Products 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
How it is structured
Heading 24.02 is one of 4 headings in chapter 24. Its first two digits, 24, are the chapter; the next two, 02, number the heading within it. Its subheadings add two more digits (2402.10, 2402.20, 2402.90).
In other countries
No national tariff lines under heading 24.02 are live on border.bot yet. Tariffs built on the Harmonized System use its subheadings at six digits and add their own digits after them.
Frequently asked questions
What does HS heading 24.02 cover?
HS heading 24.02 covers cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.
Which chapter is HS heading 24.02 in?
HS heading 24.02 is in chapter 24 (tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body).
How many subheadings does HS heading 24.02 have?
HS heading 24.02 has 3 subheadings: 2402.10 (cigars, cheroots and cigarillos, containing tobacco), 2402.20 (cigarettes containing tobacco) and 2402.90 (other).
Sources and updates
The Harmonized System legal text comes from border.bot release 1 (edition HS 2022), imported from a file, and has been live since 13 October 2026.
This page was last updated on 13 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.