HTS US: 2404.XX.XXXX
Description
This heading encompasses products that contain tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes designed specifically for inhalation without combustion. Additionally, it covers other nicotine-containing products intended for the intake of nicotine into the human body, excluding traditional combusted tobacco products.
The products under this heading include vaporizing mixtures, nicotine inhalers, and related preparations that deliver nicotine or tobacco components via inhalation methods without burning the material.
Code Hierarchy
- Section IV: Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tobacco Substitutes (Chapters 16-24)
- Chapter 24: Tobacco and Manufactured Tobacco Substitutes
- 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
- US HTS Code (10-digit):
2404.XX.XXXX– The digits that follow specify the precise composition and application method of the product.
Detailed Breakdown of Subheadings
The heading 2404 is elaborated into specific subheadings and detailed 10-digit codes reflecting the composition of the products and their intended use.
| HS/HTS Code | Description | Examples & Notes |
|---|---|---|
| 2404.11.00.00 | Containing tobacco or reconstituted tobacco | Includes products formulated with natural or reconstituted tobacco as the nicotine source, designed for inhalation without combustion. |
| 2404.12 | Other, containing nicotine: | Products containing nicotine but not tobacco, including nicotine mixtures and preparations. |
| 2404.12.05.00 | Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances | Nicotine-containing mixtures with significant aromatic additives enhancing flavor or aroma. |
| 2404.12.10.00 | Other | Nicotine-containing preparations not classified elsewhere under 2404.12. |
| 2404.12.90.00 | Other | Additional nicotine-containing products within this subheading, including novel formulations. |
| 2404.19 | Other: | Miscellaneous tobacco or nicotine-containing products for inhalation not fitting prior subcategories. |
| 2404.19.05.00 | Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances | Other mixtures with significant aromatic compounds but differing in composition from 2404.12.05.00. |
| 2404.19.10.00 | Other | Various other nicotine or tobacco substitute products for inhalation. |
| 2404.19.90.00 | Other | Catch-all for other inhalation products not otherwise specified. |
| 2404.91.00.00 | For oral application | Nicotine or tobacco-containing products designed to be administered orally rather than by inhalation. |
| 2404.92.00.00 | For transdermal application | Products delivering nicotine or tobacco derivatives through the skin, such as patches. |
| 2404.99.00.00 | Other | Other nicotine-containing or tobacco substitute products not classified above. |
What is NOT Classified Here?
To ensure accurate classification, note these exclusions:
- Combusted tobacco products such as cigarettes, cigars, and pipe tobacco are classified under different headings.
- Tobacco extracts or resins used as raw materials or in manufacturing fall under other specific headings.
- Nicotine replacement therapy products like gums or lozenges intended for oral use are classified elsewhere.
Notes
- Regulatory Oversight: Many products under this heading are subject to specific regulatory controls due to their nicotine content and method of delivery.
- Tariff Rates: Duty rates vary by subheading and product composition, often depending on presence of tobacco, nicotine concentration, and aromatic substances.
- Labeling Requirements: Accurate labeling of nicotine content and product use is mandatory for import and customs clearance.
Declaration Example
Product: A shipment of nicotine-containing vaporizing mixtures with 7% aromatic substances by weight.US HTS Code:
2404.12.05.00(Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances)Unit of Quantity: Kilogram (kg)
General Duty Rate: Refer to current USHTS (Rates vary based on composition)
Additional Requirements: Compliance with FDA regulations and proper labeling.
Related HTS Codes
- HTS 2402: Cigars, cheroots, cigarillos and cigarettes, of tobacco or tobacco substitutes.
- HTS 2403: Other manufactured tobacco and manufactured tobacco substitutes.
- HTS 3003: Medicaments containing nicotine for therapeutic use.
