Cigarettes|HTS Code

Cigarettes harmonized system code

Product Overview Cigarettes classified under HTS 2402.20 are manufactured tobacco products consisting of finely cut tobacco wrapped in paper and formed into individual sticks for consumption by smoking. Product definition: factory-made cigarettes containing tobacco as the primary filling material, distinct from cigars, cigarillos and non‑tobacco herbal sticks. Key characteristics: physical specifications commonly include lengths (approx. 70 mm regular; 84 mm king‑size), nominal diameter (~7.8 mm), pack counts (typically 20 sticks per pack), and tobacco moisture content typically in the 12–15% range; processing steps include blending, conditioning, cut‑width control, rod forming and filter fitting where applicable. Quality attributes include targeted rod density (g per 1000 sticks), uniform burn characteristics, and measured tar and nicotine delivery (mg/cig). Product classifications within HTS 2402.20 are further differentiated commercially by manufacturing method (machine‑made vs hand‑rolled), filter status (filtered/unfiltered), flavor status (flavored/unflavored) and pack size; statistical subdivisions are recorded at the 8‑ to 10‑digit schedule level. Commercial applications: retail distribution, duty‑paid wholesale channels, duty‑free sales and regulated supply to repackaging or processing facilities. HTS Code Classification & Trade Specifications HTSUS hierarchical structure: Chapter 24 — Tobacco and manufactured tobacco substitutes; Heading 2402 — Cigars, cheroots, cigarillos and cigarettes; Subheading 2402.20 — 6‑digit code 240220 (cigarettes containing tobacco). Classification rationale: placement under 2402.20 is determined by composition (tobacco leaf and derived tobacco blends), manufacturing process (rod formation, wrapping, filter assembly) and intended use as a smoked tobacco product, consistent with HS explanatory notes and HTSUS legal text. Trade considerations: standard commercial packaging is 20 sticks per pack, commonly 10 packs per carton (200 sticks), shrink‑wrapped inner packs, palletised master cartons with moisture barriers; shipping requires accurate marking, mandated tobacco health warnings and complete compliance documentation (commercial invoice, packing list, certificate of origin/import permits where required). Preservation and transport: climate‑controlled storage and carriage (recommended 15–22 °C, 50–60% RH), desiccants in high‑humidity trade lanes and pest‑free sealed containers. Quality standards: documented tar and nicotine (mg/cig), moisture percentage, weight per 1000 sticks and batch traceability for customs valuation, excise calculations and regulatory conformity.

Cigarettes Chapter Note

1.- This Chapter does not cover medicinal cigarettes (Chapter 30). 2.- Any products classifiable in heading 24.04 and any other heading of the Chapter are to be classified in heading 24.04. 3.- For the purposes of heading 24.04, the expression “inhalation without combustion” means inhalation through heated delivery or other means, without combustion.