美国 · 品目· 3 个子目· 12 个税号
2402烟草或烟草代用品制的雪茄烟、小雪茄烟及卷烟
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
子目（6 位 WCO 统一）
美国税号（10 位）
本品目下 美国海关的全部细分税号与首要税率
| HS 编码 | 商品描述 | 首要税率 |
|---|---|---|
| 2402.10.30 | Each valued less than 15¢ | $1.89/kg + 4.7% |
| 2402.10.30.30 | Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000) | $1.89/kg + 4.7% |
| 2402.10.30.70 | Other | $1.89/kg + 4.7% |
| 2402.10.60.00 | Each valued 15¢ or over but less than 23¢ | 57¢/kg + 1.4% |
| 2402.10.80 | Each valued 23¢ or over | 57¢/kg + 1.4% |
| 2402.10.80.30 | Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000) | 57¢/kg + 1.4% |
| 2402.10.80.50 | Other, each valued 23¢ or more but not more than 76¢ | 57¢/kg + 1.4% |
| 2402.10.80.80 | Other | 57¢/kg + 1.4% |
| 2402.20.10.00 | Containing clove | 41.7¢/kg + 0.9% |
| 2402.20.80.00 | Paper-wrapped | $1.05/kg + 2.3% |
| 2402.20.90.00 | Other | $1.50/kg + 3.2% |
| 2402.90.00.00 | Other | $1.05/kg + 2.3% |