2404.19.05

Analysis

HTS 2404.19.05 covers mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances under heading 2404 (products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.

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.

Within this group the rate runs from 5% to 5%. Compared with 2404.19.10 (mixtures for personal electric or electronic vaporizing devices: other), which pays 5%, a misclassification either way moves the duty by 1.5 percentage points.

For statistics it divides in two: 2404.19.05.10 for disposable electronic cigarettes (e-cigarettes) and similar… and 2404.19.05.90 for other. Both pay the same duty; the suffix records which kind was imported.