HS Code for Cigarillos

Cigarillos are classified under HS code 2402.10 according to the nomenclature of the Harmonized System. This code falls under Chapter 24, which encompasses tobacco and manufactured tobacco substitutes. Heading 2402 is dedicated to cigars, cheroots, cigarillos, and cigarettes. The specific subheading 2402.10 is reserved for cigars, cheroots, and cigarillos that contain tobacco. The classification is based on the physical characteristics of the product, specifically its composition and form. Cigarillos are typically defined as small cigars, often wrapped in tobacco leaf or a substance containing tobacco. Unlike cigarettes, which are classified under 2402.20, cigarillos are distinguished by their wrapper and the nature of the tobacco filler. The weight for duty purposes includes the weight of the tobacco, the wrapper, and any attachments such as bands or filters, as specified in the heading description. This classification is strictly for products containing tobacco; if the product were made of tobacco substitutes, it would fall under 2402.90. The determination follows GRI 1, which prioritizes the terms of the headings and any relative section or chapter notes.

Products Included

• Small cigars (cigarillos) with tobacco wrappers
• Flavored cigarillos containing tobacco
• Cigarillos with integrated filters
• Hand-rolled and machine-made cigarillos
• Cheroots containing tobacco

Common Misclassification

The most frequent misclassification occurs with HS code 2402.20, which is specifically for cigarettes containing tobacco. While cigarillos are similar in size to some cigarettes, the type of wrapper (tobacco vs. paper) is the deciding factor. Another common error is using HS code 2403.11 or 2403.19, which are for water pipe tobacco or other manufactured tobacco. These are incorrect because heading 2402 specifically names cigarillos. Finally, products containing only tobacco substitutes must be classified under 2402.90 rather than 2402.10.

FAQ

What is the HS code for cigarillos?

The HS code for cigarillos containing tobacco is 2402.10.

Does the weight for HS code 2402.10 include the packaging?

The weight includes the tobacco and every band, wrapper, or attachment (like a filter), but it generally does not include the external retail box or carton packaging.