Analysis
Subheading 2404.12 covers other, containing nicotine, within heading 2404. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 3 US tariff lines below it are national.
None of its 3 lines is duty-free at the general rate. Rates run from 5% to 6.5% with a median of 6.5%, so the line you choose sets the duty.
The US splits it as follows: 2404.12.05 for mixtures containing 5 percent or more by weight of one or more… (6.5%), 2404.12.10 for mixtures for personal electric or electronic vaporizing devices: other (5%) and 2404.12.90 for other, containing nicotine: other (6.5%).
By Census's concordance, most of its statistical lines are made by Medicinal and Botanical Manufacturing (325411). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 2404.12 once they fall within heading 2404 (products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |