2402.20 - Cigarettes containing tobacco:

This HTS category, 2402.20, specifically covers cigarettes that contain tobacco. These are characterized by their typical cylindrical shape, designed for smoking, and the presence of cured tobacco leaves as their primary combustible ingredient. The classification is based on the material composition and the intended use of the product as a smoking article.

Distinguishing this category from its siblings, 2402.10 covers cigars, cheroots, and cigarillos, which, while also containing tobacco, are distinct forms of tobacco products with different manufacturing processes and intended smoking experiences. The residual sibling category, 2402.90, encompasses other tobacco or tobacco substitute products not otherwise specified within Chapter 24.

Within 2402.20, further subdivisions exist to refine the classification. The subcategory 2402.20.10.00 specifically addresses cigarettes containing clove, a common flavoring additive. The subsequent "Other" designation within this node signifies that all other cigarettes containing tobacco, not falling under the specific clove-containing subcategory, will be classified here.