HTS 2404Products 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

Product or HTS code

Rate lines14

Code	Description	General	Special	Column 2	Units
	Products intended for inhalation without combustion
2404.11.00.00	2404.11.00.00Containing tobacco or reconstituted tobaccoGeneral 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 · kg	24.7¢/kg	Free (A+,AU,BH,CL,CO,D,E, IL,KR,MA, OM,P,PA,PE,S,SG)	$1.21/kg	kg
2404.12	2404.12Other, containing nicotine
	Mixtures for personal electric or electronic vaporizing devices
2404.12.05	2404.12.05Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substancesGeneral 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%	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	2404.12.05.10Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices containing nicotineGeneral 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% · 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%	kg
2404.12.05.90	2404.12.05.90OtherGeneral 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% · 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%	kg
2404.12.10	2404.12.10OtherGeneral 5% · Special Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG) · Column 2 25%	5%	Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG)	25%
2404.12.10.10	2404.12.10.10Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices containing nicotineGeneral 5% · Special Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG) · Column 2 25% · kg	5%	Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG)	25%	kg
2404.12.10.90	2404.12.10.90OtherGeneral 5% · Special Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG) · Column 2 25% · kg	5%	Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG)	25%	kg
2404.12.90.00	2404.12.90.00OtherGeneral 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% · 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%	kg
2404.19	2404.19Other
	Mixtures for personal electric or electronic vaporizing devices
2404.19.05	2404.19.05Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substancesGeneral 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%	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	2404.19.05.10Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices without nicotineGeneral 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% · 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%	kg
2404.19.05.90	2404.19.05.90OtherGeneral 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% · 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%	kg
2404.19.10	2404.19.10OtherGeneral 5% · Special Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG) · Column 2 25%	5%	Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG)	25%
2404.19.10.10	2404.19.10.10Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices without nicotineGeneral 5% · Special Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG) · Column 2 25% · kg	5%	Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG)	25%	kg
2404.19.10.90	2404.19.10.90OtherGeneral 5% · Special Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG) · Column 2 25% · kg	5%	Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG)	25%	kg
2404.19.90.00	2404.19.90.00OtherGeneral 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 · kg	24.7¢/kg	Free (A+,AU,BH,CL,CO,D,E, IL,KR,MA, OM,P,PA,PE,S,SG)	$1.21/kg	kg
	Other
2404.91.00.00	2404.91.00.00For oral applicationGeneral 6.4% · Special Free (A,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG) · Column 2 20% · kg	6.4%	Free (A,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG)	20%	kg
2404.92.00.00	2404.92.00.00For transdermal applicationGeneral 5% · Special Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG) · Column 2 25% · kg	5%	Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG)	25%	kg
2404.99.00.00	2404.99.00.00OtherGeneral 5% · Special Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG) · Column 2 25% · kg	5%	Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG)	25%	kg

2026 HTS Revision 21 (October 9, 2026)

Duty by country of origin

Rate line	Indonesia37.09% of imports	China16.58% of imports	Denmark15.18% of imports	Sweden12.93% of imports	Canada12.87% of imports	Ireland2.62% of imports	India1.19% of imports	Malaysia0.4% of imports	Czechia0.37% of imports	United Kingdom0.21% of imports
2404.11.00.00Containing tobacco or reconstituted tobacco	From 10%9903.05.45Plus 24.7¢/kg	From 37.5%9903.05.319903.88.03Plus 24.7¢/kg	Varies24.7¢/kgDepends on product facts	Varies24.7¢/kgDepends on product facts	From 10%9903.05.29Plus 24.7¢/kg	Varies24.7¢/kgDepends on product facts	From 10%9903.05.44Plus 24.7¢/kg	From 10%9903.05.54Plus 24.7¢/kg	Varies24.7¢/kgDepends on product facts	From 10%9903.05.81Plus 24.7¢/kg
2404.12.05.10Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices containing nicotine	16.5%9903.05.45	44%9903.05.319903.88.03	10%9903.05.39	10%9903.05.39	16.5%9903.05.29	10%9903.05.39	16.5%9903.05.44	16.5%9903.05.54	10%9903.05.39	16.5%9903.05.81
2404.12.05.90Other	16.5%9903.05.45	44%9903.05.319903.88.03	10%9903.05.39	10%9903.05.39	16.5%9903.05.29	10%9903.05.39	16.5%9903.05.44	16.5%9903.05.54	10%9903.05.39	16.5%9903.05.81
2404.12.10.10Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices containing nicotine	15%9903.05.45	42.5%9903.05.319903.88.03	10%9903.05.39	10%9903.05.39	15%9903.05.29	10%9903.05.39	15%9903.05.44	15%9903.05.54	10%9903.05.39	15%9903.05.81
2404.12.10.90Other	15%9903.05.45	42.5%9903.05.319903.88.03	10%9903.05.39	10%9903.05.39	15%9903.05.29	10%9903.05.39	15%9903.05.44	15%9903.05.54	10%9903.05.39	15%9903.05.81
2404.12.90.00Other	16.5%9903.05.45	44%9903.05.319903.88.03	10%9903.05.39	10%9903.05.39	16.5%9903.05.29	10%9903.05.39	16.5%9903.05.44	16.5%9903.05.54	10%9903.05.39	16.5%9903.05.81
2404.19.05.10Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices without nicotine	16.5%9903.05.45	44%9903.05.319903.88.03	10%9903.05.39	10%9903.05.39	16.5%9903.05.29	10%9903.05.39	16.5%9903.05.44	16.5%9903.05.54	10%9903.05.39	16.5%9903.05.81
2404.19.05.90Other	16.5%9903.05.45	44%9903.05.319903.88.03	10%9903.05.39	10%9903.05.39	16.5%9903.05.29	10%9903.05.39	16.5%9903.05.44	16.5%9903.05.54	10%9903.05.39	16.5%9903.05.81
2404.19.10.10Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices without nicotine	15%9903.05.45	42.5%9903.05.319903.88.03	10%9903.05.39	10%9903.05.39	15%9903.05.29	10%9903.05.39	15%9903.05.44	15%9903.05.54	10%9903.05.39	15%9903.05.81
2404.19.10.90Other	15%9903.05.45	42.5%9903.05.319903.88.03	10%9903.05.39	10%9903.05.39	15%9903.05.29	10%9903.05.39	15%9903.05.44	15%9903.05.54	10%9903.05.39	15%9903.05.81
2404.19.90.00Other	From 10%9903.05.45Plus 24.7¢/kg	From 37.5%9903.05.319903.88.03Plus 24.7¢/kg	Varies24.7¢/kgDepends on product facts	Varies24.7¢/kgDepends on product facts	From 10%9903.05.29Plus 24.7¢/kg	Varies24.7¢/kgDepends on product facts	From 10%9903.05.44Plus 24.7¢/kg	From 10%9903.05.54Plus 24.7¢/kg	Varies24.7¢/kgDepends on product facts	From 10%9903.05.81Plus 24.7¢/kg
2404.91.00.00For oral application	16.4%9903.05.45	26.4%9903.05.319903.88.15	10%9903.05.39	10%9903.05.39	16.4%9903.05.29	10%9903.05.39	16.4%9903.05.44	16.4%9903.05.54	10%9903.05.39	16.4%9903.05.81
2404.92.00.00For transdermal application	15%9903.05.45	42.5%9903.05.319903.88.03	10%9903.05.39	10%9903.05.39	15%9903.05.29	10%9903.05.39	15%9903.05.44	15%9903.05.54	10%9903.05.39	15%9903.05.81
2404.99.00.00Other	15%9903.05.45	42.5%9903.05.319903.88.03	10%9903.05.39	10%9903.05.39	15%9903.05.29	10%9903.05.39	15%9903.05.44	15%9903.05.54	10%9903.05.39	15%9903.05.81

Total duty on a $10,000 ocean shipment entered 2026-10-13, before customs fees. Origins are the leading sources of US imports under this heading in 2025 (US Census Bureau).