Analysis
HTS 2404.91.00 covers for oral application 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 6.4%. 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 6.4% of the customs value, which is above most the rates in chapter 24 (70th percentile of 35 lines with an ad valorem rate). On a shipment valued at $10,000 that is $640 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines carry rates from 5% to 6.5%, so the exact line matters. The widest gap is with 2404.99.00 (other: other), at 5%: a product that belongs there but is entered here, or the reverse, changes the duty by 1.4 percentage points.
The column 2 rate, for countries without normal trade relations, is 20%, 3.1 times the general rate.
Neighbouring 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 |
| 2404.92.00 | For transdermal application | 5% |
| 2404.99.00 | Other: other | 5% |