Section 04 Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes 24 Tobacco and manufactured tobacco substitutes 24 02 Cigars, cigarillos, cigarettes, etc, of tobacco or tobacco substitutes 24 02 90 Cigars, cigarillos, cigarettes, etc, not containing tobacco Commodity Code Description 24 02 90 00 Cigars, cigarillos, cigarettes, etc, not containing tobacco 24 02 90 10 Cigars, cheroots and cigarillos of tobacco substitutes 24 02 90 20 Cigarettes of tobacco substitutes