Analysis
HTS 2404.12.90 covers other, containing nicotine: other under heading 2404 (products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine…).
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 6.5%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The general duty rate is 6.5% of the customs value, which is above most the rates in chapter 24 (76th percentile of 35 lines with an ad valorem rate). On a shipment valued at $10,000 that is $650 in duty before any Chapter 99 additions or preference claims.
Rates on the nearby lines range from 5% to 6.5%. The costliest confusion would be with 2404.12.10 (mixtures for personal electric or electronic vaporizing devices: other) at 5%, a difference of 1.5 points on the customs value.
The other lines in the same group are 2404.12.05 (mixtures containing 5 percent or more by weight of one or…, 6.5%) and 2404.12.10 (mixtures for personal electric or electronic vaporizing…, 5%).
Neighbouring 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% |