2402.10.30 - Each valued less than 15¢

This HTS category, 2402.10.30, specifically covers cigars, cheroots, and cigarillos that contain tobacco and are individually valued at less than 15 cents each. This classification is a subset of the broader category for all cigars, cheroots, cigarillos, and cigarettes, distinguishing them based on both their tobacco content and their unit value.

The key differentiator for this specific subheading is its low unit value. It is distinct from sibling categories that include cigars, cheroots, and cigarillos valued at 15 cents or over but less than 23 cents (2402.10.60.00), and those valued at 23 cents or over (2402.10.80). Therefore, the valuation per individual unit is the primary factor in determining whether a tobacco-containing cigar, cheroot, or cigarillo falls under this classification.

Within this category, further subdivisions exist to refine the classification based on physical characteristics. The subcategories are 2402.10.30.30 for "Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000)" and 2402.10.30.70 for "Other." These subdivisions allow for a more precise classification by considering the weight of the tobacco product, ensuring accurate customs reporting.