Section 04 PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUF ACTURED TOBACCO SUBSTITUTES 24 Tobacco and manufactured tobacco substitutes 24 02 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitute 24 02 20 Commodity Code Description 24 02 20 10 24 02 20 20 --- With a tar content exceeding 10 mg per cigarette