2402 - Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes:

This HTS category, 2402, encompasses a range of manufactured tobacco products, specifically cigars, cheroots, cigarillos, and cigarettes. These products are characterized by their preparation from tobacco or, in some cases, tobacco substitutes, intended for smoking. The classification is based on the form and composition of these items, distinguishing them from raw tobacco or other tobacco preparations.

While this section deals with manufactured tobacco products for smoking, it is distinct from other categories within Chapter 24 which might cover unmanufactured tobacco (e.g., raw leaf tobacco) or other tobacco products not designed for direct smoking. The sibling categories within the broader HTS classification system, such as those in Chapter 01 covering live animals, are entirely unrelated and exist at a much higher level of aggregation.

Category 2402 is further refined into subcategories based on the specific type of product and its primary constituent. Subheadings 2402.10 and 2402.20 differentiate between cigars, cheroots, and cigarillos, and cigarettes, respectively, with a key determinant being whether they contain tobacco. The residual subheading 2402.90.00.00 covers other products within this chapter that do not fall under the more specific classifications, such as those made from tobacco substitutes.