Cigarillos are small cigars with an outer wrapper of natural tobacco leaf and fall under 240210 alongside cheroots and cigars. Cigarettes (240220) have an outer wrapper of paper or reconstituted tobacco rather than natural leaf. The wrapper material is the primary distinguishing criterion; weight and size thresholds may also be relevant for specific tariff lines.

Under the Family Smoking Prevention and Tobacco Control Act, finished tobacco products must have FDA marketing authorization — typically a substantial equivalence order — before they may be introduced into US commerce. Products without authorization are subject to refusal of admission at the border, regardless of whether they clear CBP.