HTS 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
| Code | Description | Unit | General | Special | Column 2 | Source |
|---|---|---|---|---|---|---|
| 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 | USITC |
| 2404.12 | Other, containing nicotine | USITC | ||||
| 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% | USITC | |
| 2404.12.05.10 | Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices containing nicotine | 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% | USITC |
| 2404.12.05.90 | 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% | USITC |
| 2404.12.10 | Other | 5% | Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG) | 25% | USITC | |
| 2404.12.10.10 | Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices containing nicotine | kg | 5% | Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG) | 25% | USITC |
| 2404.12.10.90 | Other | kg | 5% | Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG) | 25% | USITC |
| 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% | USITC |
| 2404.19 | Other | USITC | ||||
| 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% | USITC | |
| 2404.19.05.10 | Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices without nicotine | 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% | USITC |
| 2404.19.05.90 | 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% | USITC |
| 2404.19.10 | Other | 5% | Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG) | 25% | USITC | |
| 2404.19.10.10 | Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices without nicotine | kg | 5% | Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG) | 25% | USITC |
| 2404.19.10.90 | Other | kg | 5% | Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG) | 25% | USITC |
| 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 | USITC |
| 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% | USITC |
| 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% | USITC |
| 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% | USITC |
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Source: USITC, Harmonized Tariff Schedule of the United States – 2026 HTS Revision 20, effective 28 September 2026. Heading 2404 at USITC
Not shown: the additional duties of Chapter 99 (such as Section 301 and Section 232), anti-dumping and countervailing duties, quotas and the legal notes.
This page is general information, not legal advice and not a classification decision. Tariff texts and rates change: check the publisher's current schedule, and ask the customs authority for a binding ruling where the answer matters.
All headings of chapter 24: Tobacco and manufactured tobacco substitutes; nicotine products