2402.10.80 - Each valued 23¢ or over

This HTS category, 2402.10.80, specifically covers cigars, cheroots, and cigarillos made from tobacco that are valued at 23 cents or more per individual unit. This valuation is a key differentiator, placing these items in a higher price bracket than those classified under 2402.10.30 (valued under 15 cents) and 2402.10.60.00 (valued between 15 cents and less than 23 cents). The classification hinges on the declared customs value of each individual cigar, cheroot, or cigarillo at the time of import.

Within this broad category, further subdivisions exist to refine the classification based on weight and more specific value thresholds. The subcategories are designed to capture nuances in the market and types of premium tobacco products. For instance, 2402.10.80.30 addresses smaller cigars, cheroots, and cigarillos, defined by their weight, which typically indicates a different product type or intended consumption.

The remaining subcategories, 2402.10.80.50 and 2402.10.80.80, further categorize the products based on their value. 2402.10.80.50 captures those valued between 23 cents and 76 cents, while 2402.10.80.80 encompasses all other qualifying items within this "23 cents or over" bracket that do not fall into the weight-specific or the 23-76 cent value subcategories. This tiered approach ensures precise tariff application for a diverse range of tobacco products.