Heading 2404
HTS code 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
- Chapter
- 24 — Tobacco
- Tariff lines
- 14
- General duty
- General duty rates from 5% to 6.5%; 2 lines carry a specific or compound duty
Tariff lines under heading 2404
Full 10-digit codes with their general (MFN) duty rates. The correct line depends on the product's material, construction, and use.
| HTS code | Description | General rate | Unit |
|---|---|---|---|
| 2404.11.0000 | Containing tobacco or reconstituted tobacco (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) | 24.7¢/kg | kg |
| 2404.12.0510 | Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices containing nicotine (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 > Other, containing nicotine > Mixtures for personal electric or electronic vaporizing devices > Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances) | 6.5% | kg |
| 2404.12.0590 | Other (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 > Other, containing nicotine > Mixtures for personal electric or electronic vaporizing devices > Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances) | 6.5% | kg |
| 2404.12.1010 | Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices containing nicotine (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 > Other, containing nicotine > Mixtures for personal electric or electronic vaporizing devices > Other) | 5% | kg |
| 2404.12.1090 | Other (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 > Other, containing nicotine > Mixtures for personal electric or electronic vaporizing devices > Other) | 5% | kg |
| 2404.12.9000 | Other (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 > Other, containing nicotine) | 6.5% | kg |
| 2404.19.0510 | Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices without nicotine (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 > Other > Mixtures for personal electric or electronic vaporizing devices > Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances) | 6.5% | kg |
| 2404.19.0590 | Other (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 > Other > Mixtures for personal electric or electronic vaporizing devices > Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances) | 6.5% | kg |
| 2404.19.1010 | Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices without nicotine (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 > Other > Mixtures for personal electric or electronic vaporizing devices > Other) | 5% | kg |
| 2404.19.1090 | Other (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 > Other > Mixtures for personal electric or electronic vaporizing devices > Other) | 5% | kg |
| 2404.19.9000 | Other (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 > Other) | 24.7¢/kg | kg |
| 2404.91.0000 | For oral application (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 > Other) | 6.4% | kg |
| 2404.92.0000 | For transdermal application (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 > Other) | 5% | kg |
| 2404.99.0000 | Other (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 > Other) | 5% | kg |
Documents required to import under 2404
Customs paperwork typically required to import these goods into the United States. Conditional items depend on shipment value, transport mode, or origin.
- Commercial InvoiceRequired
- Packing ListRequired
- Bill of Lading / Airway BillRequired
- CBP Entry Summary (7501)Required
Prepared and filed by your customs broker
- CBP Entry / Release (3461)Required
Prepared and filed by your customs broker
- Customs Bond (CBP 301)Conditional
Required for formal entries — generally shipments valued over $2,500
Single-entry or continuous bond, obtained through your broker or a surety
- Importer Security Filing (ISF "10+2")Conditional
Required for ocean freight only
Filed electronically at least 24 hours before loading at the foreign port
- Importer ID Input Record (CBP 5106)Conditional
Required to establish or update your importer-of-record number with CBP
One-time setup for a new importer; not filed per shipment
- Entry Manifest (CBP 7533)Conditional
Alternative to the 3461 for informal, low-value, or contiguous-country entries
- FDA Prior NoticeRequired
Must be submitted 2-8 hours before arrival
- Phytosanitary CertificateConditional
Required for plant-based products
Common questions
- What is HTS code 2404?
- HTS heading 2404 covers 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. It sits in Chapter 24 (tobacco) of the US Harmonized Tariff Schedule and contains 14 tariff lines.
- What is the duty rate for HTS 2404?
- General duty rates from 5% to 6.5%; 2 lines carry a specific or compound duty. The general rate applies to most-favoured-nation trading partners; goods from countries with a free trade agreement may qualify for a reduced or duty-free special rate.
- How many digits does a full HTS code have?
- US import entries require the full 10-digit HTS code. Heading 2404 is the first four digits — the remaining six narrow it down to the specific product, which is what determines the duty rate you actually pay.
Related headings in Chapter 24
- 2401Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse
- 2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
- 2403Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences