HTS heading · chapter 24
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
Analysis
Heading 2404 of the Harmonized Tariff Schedule covers 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…. It divides into 6 six-digit subheadings and 10 eight-digit tariff lines, with 14 ten-digit statistical suffixes below them.
None of its 10 lines is duty-free at the general rate. Rates run from 5% to 6.5% with a median of 5.7%, so the line you choose sets the duty.
2 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The largest subheadings are 2404.12 (other, containing nicotine, 3 lines), 2404.19 (other, 3 lines), 2404.11 (unnamed, 1 line) and 2404.91 (unnamed, 1 line).
Its median rate of 5.7% sits at the 69th percentile of the headings in chapter 24.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2404.11.00 | Containing tobacco or reconstituted tobacco | 24.7¢/kg |
| 2404.12.05 | Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances | 6.5% |
| 2404.12.10 | Mixtures for personal electric or electronic vaporizing devices: other | 5% |
| 2404.12.90 | Other, containing nicotine: other | 6.5% |
| 2404.19.05 | Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances | 6.5% |
| 2404.19.10 | Mixtures for personal electric or electronic vaporizing devices: other | 5% |
| 2404.19.90 | Other: other | 24.7¢/kg |
| 2404.91.00 | For oral application | 6.4% |
| 2404.92.00 | For transdermal application | 5% |
| 2404.99.00 | Other: other | 5% |