2402.10 - Cigars, cheroots and cigarillos, containing tobacco:

This HTS category, 2402.10, specifically covers cigars, cheroots, and cigarillos that contain tobacco. These are distinct tobacco products characterized by their rolled tobacco filling, wrapped in tobacco leaf or paper made from tobacco pulp. This classification focuses on products intended for smoking and excludes products that may mimic these forms but do not contain tobacco, such as those made from tobacco substitutes.

While the parent category 2402 encompasses a broader range of tobacco products, 2402.10 carves out a specific niche for these particular rolled tobacco items. It differentiates itself from its sibling category, 2402.20, which is exclusively for cigarettes containing tobacco. The key distinction lies in the construction and intended smoking experience; cigars, cheroots, and cigarillos are generally larger and smoked more slowly than cigarettes. The other sibling, 2402.90, serves as a residual category for any other tobacco or tobacco substitute products not otherwise specified.

Within 2402.10, further subdivisions exist to refine classification based on the individual value of each unit. The subcategories 2402.10.30, 2402.10.60.00, and 2402.10.80 are determined by specific per-unit price thresholds. This valuation-based breakdown is crucial for applying the correct duty rates and import regulations, reflecting varying market segments and potential excise tax implications associated with these distinct tobacco products.