Heading 2404

Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body

14 declarable lines

Heading 2404 covers products that deliver nicotine or tobacco without burning: heated tobacco sticks, nicotine and nicotine-free e-liquids for personal vaporizing devices, and nicotine products taken orally or through the skin. The heading splits first by inhalation without combustion versus other use, then by whether nicotine is present, then by whether the goods are mixtures for personal vaporizing devices, with further breaks for disposable devices and for mixtures containing 5% or more by weight of aromatic substances.

Products in this heading

Heated tobacco sticks for a battery-powered holder that heats rather than burns the tobacco
Disposable nicotine e-cigarette sold as a sealed unit
Bottled nicotine e-liquid for refilling a personal vaporizer
Nicotine-free e-liquid sold in flavors for vaping
Nicotine pouches placed under the lip
Nicotine lozenges and nicotine gum
Nicotine transdermal patches

How to choose the right subheading

Whether the product contains tobacco or reconstituted tobacco: that sends it to 2404.11.
Whether nicotine is present: 2404.12 for nicotine, 2404.19 for nicotine-free goods.
How the product is taken in: inhalation without combustion, oral application, or transdermal application.
Whether the goods are a mixture for personal electric or electronic vaporizing devices, which drives the 2404.12.05, 2404.12.10, 2404.19.05 and 2404.19.10 lines.
Whether the mixture contains 5% or more by weight of one or more aromatic or modified aromatic substances, and whether the item is a disposable device.

Often confused with

Cigarettes and cigars made of tobacco
Burned tobacco products are classified in 2402, not as inhalation without combustion.
Heading 2402
Chewing tobacco and snuff
Manufactured tobacco taken by chewing or sniffing stays in 2403; heading 2404 covers nicotine intake products of the oral and transdermal type.
Heading 2403
Unmanufactured leaf tobacco
Raw leaf and tobacco refuse are classified in 2401 before any product is made.
Heading 2401
Vaping device hardware sold without liquid, such as batteries and atomizers
Heading 2404 covers the liquid mixtures and nicotine products, not the electrical device itself.
Heading 8543

Frequently asked questions

What is the HTS code for a disposable nicotine e-cigarette?

A disposable nicotine e-cigarette that is a mixture for personal vaporizing devices and contains less than 5% by weight of aromatic substances falls in 2404.12.10.10 at a general (MFN) rate of 5%. If the mixture contains 5% or more by weight of aromatic substances, use 2404.12.05.10 at 6.5%.

What is the duty on nicotine-free vape liquid?

Nicotine-free vape liquid is classified in 2404.19. The rate is 5% for 2404.19.10.90, or 6.5% for 2404.19.05.90 when the mixture contains 5% or more by weight of one or more aromatic or modified aromatic substances.

How do I classify nicotine pouches used under the lip?

Nicotine pouches taken in through the mouth are not inhaled, so they fall in the residual oral lines of the heading. The code is 2404.91.00.00 at a general (MFN) rate of 6.4%.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.