HS Code 24.02 – Cigars, cheroots, cigarillos and cigarettes; of tobacco or of tobacco substitutes

HS code 2402 is a 4-digit heading in the Harmonized System that covers: Cigars, cheroots, cigarillos and cigarettes; of tobacco or of tobacco substitutes. Heading 2402 encompasses "Cigars, cheroots, cigarillos and cigarettes; of tobacco or of tobacco substitutes." This classification is dedicated to finished, ready-to-use smoking products, whether made from natural tobacco or from materials designed to substitute tobacco. The scope includes a wide array of products, from premium hand-rolled cigars to mass-produced filtered cigarettes, and their smaller counterparts like cheroots and cigarillos. It also covers products like herbal cigarettes that contain no tobacco but are designed to be smoked in a similar manner. The critical boundary for this heading is the finished, combustible nature of the product, intended for direct smoking. This classification is paramount for trade compliance due to the exceptionally high excise duties, value-added taxes, health warnings, plain packaging requirements, and advertising restrictions imposed on these products globally. These regulations vary significantly by country, making accurate classification crucial for calculating import duties, ensuring legal market entry, and avoiding severe penalties. Historically, these products have been central to the global tobacco industry, generating immense tax revenues and sparking continuous debates over public health. This heading represents the most recognized forms of tobacco consumption within Chapter 24, differentiating them from raw tobacco (2401) and other manufactured or non-combustible products (2403, 2404).

Premium hand-rolled Cuban cigars, machine-made filtered king-size cigarettes, menthol-flavored cigarettes, slim-line cigarillos, blunt-tip cheroots, clove cigarettes (Kretek), nicotine-free herbal cigarettes, filtered little cigars, non-filtered cigarettes, flavored cigarillos, traditional Turkish tobacco cigarettes, Virginia blend cigarettes, American blend cigarettes, short cigars, long cigars, pre-rolled blunt wraps (if containing tobacco), waterpipe tobacco (if pre-rolled as cigarettes or cigarillos), roll-your-own cigarette tubes pre-filled with tobacco, cigarillos with plastic tips, custom-blend cigarettes, duty-free packaged cigarettes, travel-sized cigarillos.

A common misclassification for 2402 occurs when distinguishing between pre-made smoking products and loose manufactured tobacco. Traders might mistakenly classify bulk pipe tobacco or fine-cut tobacco for roll-your-own cigarettes under 2402, when these fall under 2403 ('manufactured tobacco n.e.c.'). The key is whether the product is already formed into a cigar, cigarillo, or cigarette. Another critical error, especially with the rise of new products, is confusing 2402 with 2404. Electronic cigarettes and heated tobacco products, which do not involve combustion, are classified under 2404, not 2402, despite their similar end-use. This distinction is vital for regulatory compliance and taxation.

In 2025, the top exporters of HS code 2402 in UN Comtrade data were Poland ($5.1B, 20% of world exports), Germany ($1.9B) and Czechia ($1.6B). World exports came to about $25.8B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

In 2025, the top importers of HS code 2402 in UN Comtrade data were Germany ($4.0B, 14% of world imports), Italy ($2.3B) and the United States ($1.9B). World imports came to about $27.9B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

HS code 2402 is a 4-digit heading under Chapter 24 of the Harmonized System. The first 2 digits (24) identify the chapter, and digits 3-4 (02) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.