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

Every line of heading 2404

• 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.
• 2404.11.00.00 Containing tobacco or reconstituted tobacco (kg): General 24.7¢/kg; Special Free (A+,AU,BH,CL,CO,D,E, IL,KR,MA, OM,P,PA,PE,S,SG); Column 2 $1.21/kg.
• 2404.12 Other, containing nicotine (under: Products intended for inhalation without combustion).
• 2404.12.05 Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances: General 6.5%; Special Free (A,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG); Column 2 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 (under: Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances) (kg).
• 2404.12.10 Other (under: Mixtures for personal electric or electronic vaporizing devices): General 5%; Special Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG); Column 2 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 (under: Other) (kg).
• 2404.12.90.00 Other (under: Other, containing nicotine) (kg): General 6.5%; Special Free (A,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG); Column 2 3.7¢/kg + 60%.
• 2404.19 Other (under: Products intended for inhalation without combustion).
• 2404.19.05 Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances: General 6.5%; Special Free (A,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG); Column 2 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 (under: Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances) (kg).
• 2404.19.10 Other (under: Mixtures for personal electric or electronic vaporizing devices): General 5%; Special Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG); Column 2 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 (under: Other) (kg).
• 2404.19.90.00 Other (under: Other) (kg): General 24.7¢/kg; Special Free (A+,AU,BH,CL,CO,D,E, IL,KR,MA, OM,P,PA,PE,S,SG); Column 2 $1.21/kg.
• 2404.91.00.00 For oral application (under: Other) (kg): General 6.4%; Special Free (A,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG); Column 2 20%.
• 2404.92.00.00 For transdermal application (under: Other) (kg): General 5%; Special Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG); Column 2 25%.
• 2404.99.00.00 Other (under: Other) (kg): General 5%; Special Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG); Column 2 25%.

About these rates

The rates are those printed in the 2026 HTS Revision 23, published by the U.S. International Trade Commission. A 10-digit statistical line takes the rates printed on the 8-digit line above it. Chapter 99 duties (Section 232, Section 301, IEEPA) depend on the product, the origin and the date, are charged on top, and are not included. A code here is a strong lead, not a ruling: confirm it with a customs broker or a CBP binding ruling.