Chapter 24: Tobacco and manufactured tobacco substitutes
HTS heading 2404: Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustio…
21 numbered lines under heading 2404, including 14 10-digit statistical lines. The first six digits are the international HS subheading; the general column is the normal US duty rate.
| HTS code | Description | Unit | General | Special | Column 2 |
|---|---|---|---|---|---|
| 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: | ||||
| Products intended for inhalation without combustion: | |||||
| 2404.11.00.00 | Containing tobacco or reconstituted tobacco | kg | 24.7¢/kg | Free (A+,AU,BH,CL,CO,D,E, IL,KR,MA, OM,P,PA,PE,S,SG) | $1.21/kg |
| 2404.12 | Other, containing nicotine: | ||||
| Mixtures for personal electric or electronic vaporizing devices: | |||||
| 2404.12.05 | Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances | 6.5% | Free (A,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG) | 3.7¢/kg + 60% | |
| 2404.12.05.10 | Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices containing nicotine | kg | |||
| 2404.12.05.90 | Other | kg | |||
| 2404.12.10 | Other | 5% | Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG) | 25% | |
| 2404.12.10.10 | Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices containing nicotine | kg | |||
| 2404.12.10.90 | Other | kg | |||
| 2404.12.90.00 | Other | kg | 6.5% | Free (A,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG) | 3.7¢/kg + 60% |
| 2404.19 | Other: | ||||
| Mixtures for personal electric or electronic vaporizing devices: | |||||
| 2404.19.05 | Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances | 6.5% | Free (A,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG) | 3.7¢/kg + 60% | |
| 2404.19.05.10 | Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices without nicotine | kg | |||
| 2404.19.05.90 | Other | kg | |||
| 2404.19.10 | Other | 5% | Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG) | 25% | |
| 2404.19.10.10 | Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices without nicotine | kg | |||
| 2404.19.10.90 | Other | kg | |||
| 2404.19.90.00 | Other | kg | 24.7¢/kg | Free (A+,AU,BH,CL,CO,D,E, IL,KR,MA, OM,P,PA,PE,S,SG) | $1.21/kg |
| Other: | |||||
| 2404.91.00.00 | For oral application | kg | 6.4% | Free (A,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG) | 20% |
| 2404.92.00.00 | For transdermal application | kg | 5% | Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG) | 25% |
| 2404.99.00.00 | Other | kg | 5% | Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG) | 25% |
Statistical (10-digit) lines without a rate use the rate of the 8-digit line above them. Additional duties such as Section 301 and Section 232 may apply; check them with the tariff checker.
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Request a free auditSource: Harmonized Tariff Schedule of the United States, 2026 HTS Revision 20 (effective 2026-09-28), U.S. International Trade Commission (hts.usitc.gov), imported 2026-10-07. Reference only; not legal or customs advice or a binding classification. Additional duties under Chapter 99 may apply. ShipWave is not affiliated with the USITC or U.S. Customs and Border Protection.