2404.91.00.00
For oral application
Classification path
- 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
- Other
- For oral application
Rates of duty
- General (MFN)
- 6.4%
- Column 2Cuba, North Korea, Russia, Belarus
- 20%
- Unit of quantity
- kg
Trade agreement rates
Related lines in heading 2404
- 2404.11.00.00Containing tobacco or reconstituted tobacco24.7¢/kg
- 2404.12.05.10Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices containing nicotine6.5%
- 2404.12.05.90Mixtures for personal electric or electronic vaporizing devices / Other6.5%
- 2404.12.10.10Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices containing nicotine5%
- 2404.12.10.90Mixtures for personal electric or electronic vaporizing devices / Other5%
- 2404.12.90.00Products intended for inhalation without combustion / Other6.5%
- 2404.19.05.10Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices without nicotine6.5%
- 2404.19.05.90Mixtures for personal electric or electronic vaporizing devices / Other6.5%
- 2404.19.10.10Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices without nicotine5%
- 2404.19.10.90Mixtures for personal electric or electronic vaporizing devices / Other5%
- 2404.19.90.00Products intended for inhalation without combustion / Other24.7¢/kg
- 2404.92.00.00For transdermal application5%
About 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
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.
Full guide to heading 2404Products 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
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%.
Source: USITC Harmonized Tariff Schedule, retrieved October 21, 2026.