HTS 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 — 21 codes under this heading, with the duty on each.
| Code | Description | General rate | Units |
|---|---|---|---|
| 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 + Ch. 99 | not stated | — |
| 2404.11.00.00 | Containing tobacco or reconstituted tobacco + Ch. 99 | 24.7¢/kg | kg |
| 2404.12 | Other, containing nicotine + Ch. 99 | not stated | — |
| 2404.12.05 | Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances + Ch. 99 | 6.5% | — |
| 2404.12.05.10 | Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices containing nicotine + Ch. 99 | 6.5% (inherited from 2404.12.05) | kg |
| 2404.12.05.90 | Other + Ch. 99 | 6.5% (inherited from 2404.12.05) | kg |
| 2404.12.10 | Other + Ch. 99 | 5% | — |
| 2404.12.10.10 | Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices containing nicotine + Ch. 99 | 5% (inherited from 2404.12.10) | kg |
| 2404.12.10.90 | Other + Ch. 99 | 5% (inherited from 2404.12.10) | kg |
| 2404.12.90.00 | Other + Ch. 99 | 6.5% | kg |
| 2404.19 | Other + Ch. 99 | not stated | — |
| 2404.19.05 | Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances + Ch. 99 | 6.5% | — |
| 2404.19.05.10 | Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices without nicotine + Ch. 99 | 6.5% (inherited from 2404.19.05) | kg |
| 2404.19.05.90 | Other + Ch. 99 | 6.5% (inherited from 2404.19.05) | kg |
| 2404.19.10 | Other + Ch. 99 | 5% | — |
| 2404.19.10.10 | Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices without nicotine + Ch. 99 | 5% (inherited from 2404.19.10) | kg |
| 2404.19.10.90 | Other + Ch. 99 | 5% (inherited from 2404.19.10) | kg |
| 2404.19.90.00 | Other + Ch. 99 | 24.7¢/kg | kg |
| 2404.91.00.00 | For oral application + Ch. 99 | 6.4% | kg |
| 2404.92.00.00 | For transdermal application + Ch. 99 | 5% | kg |
| 2404.99.00.00 | Other + Ch. 99 | 5% | kg |
8 of these lines state no rate of their own and inherit one from the line above, which is how the schedule is read. Each says which line it came from.
Additional duties may apply
21 lines here reference Chapter 99, where Section 301, Section 232 and other additional duties live. Those are charged on top of the general rate and depend on where the goods were made. What those provisions are.
Source: Harmonized Tariff Schedule of the United States, U.S. International Trade Commission (public domain). Classification and the duties that finally apply to a shipment are a licensed customs broker's call.