Products containing tobacco — 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
Chapter 24 › Heading 2404
2026 HTS Rev 19 Synced Rules verified Operational
Written to help non-specialists understand this page. Rates, dates, and legal facts come from the official records above and on the linked source.
HTS heading 2404 is a broad product category for certain tobacco, nicotine, and substitute products that are not intended to be used by burning. It generally covers products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes that are intended for inhalation without combustion, as well as other nicotine-containing products intended to deliver nicotine into the human body.
The four-digit heading is only the starting point. To reach the correct eight-digit HTSUS code, narrow the product by its composition, physical form, intended method of use, and how nicotine is delivered. For example, the relevant distinction may depend on whether the item is an inhalation product, another type of nicotine-delivery product, or a component or preparation with a different tariff classification. Read the full subordinate descriptions, section and chapter notes, and any applicable statistical suffixes before selecting the code. If the product has unusual ingredients, multiple functions, or uncertain use, a customs broker or binding ruling may be appropriate.
What to check
- Describe the product precisely, including its ingredients, nicotine content or absence, form, packaging, and intended method of use.
- Confirm that the product is intended for inhalation without combustion or for another form of nicotine intake, rather than assuming every nicotine-related item belongs in heading 2404.
- Compare all eight-digit subheadings and use the wording that most specifically matches the product’s material, type, and function.
- Check the current HTSUS chapter notes, legal notes, and statistical suffix descriptions, and verify whether another heading provides a more specific classification.
- Keep technical specifications, ingredient lists, product literature, and samples available to support the classification; seek broker or customs advice when the facts are ambiguous.
HTS heading 2404 summary
Products containing tobacco is a 4-digit product category containing 4 published product-code lines in this snapshot. A heading does not carry one universal duty rate; classification must be narrowed to the line matching the product facts.
How to find your code in this category
A heading is a product category. To get the exact duty, narrow from this 4-digit heading to a sub-category (usually by material), then open the 8-digit code that matches your product.
Open any code in the tables below to see its exact duty rate, a duty calculator (enter your shipment value → estimated duty and landed cost), the rate-change history chart, and the country-by-country breakdown (including Section 301/232 add-on duties).
Why you have to click in: a single category can contain products with very different duties. The rate depends on the specific product — its material and construction — and on the country of origin, and those only get pinned down at the 8-digit code level. That is why this page points you to codes instead of showing one rate for the whole category.
Sub-categories
| Code | Description |
|---|---|
| 2404.12 | Other, containing nicotine |
| 2404.19 | Other |
Product codes & duty rates
👇 Each row is a specific product code — click a blue code to open its full page with exact duty rates by country, the rate-history chart, and a duty calculator. 👉
| Code | Description | General (MFN) | Special | Column 2 |
|---|---|---|---|---|
| 2404.11.00.00 👉 | Containing tobacco or reconstituted tobacco | 24.7¢/kg | Free | $1.21/kg |
| 2404.91.00.00 👉 | For oral application | 6.4% | Free | 20% |
| 2404.92.00.00 👉 | For transdermal application | 5% | Free | 25% |
| 2404.99.00.00 👉 | Other | 5% | Free | 25% |
"Special" shows the free-trade-agreement rate; open a code to see exactly which countries qualify.
Common questions
What products fall under HTS heading 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. To classify a specific item you must pick the matching sub-category and 8-digit code above; the right choice usually depends on the material and construction of the product.
How do I choose the right code within this category?
Start from the sub-categories (typically divided by material—for example cotton versus man-made fibers), then open the active 8- or 10-digit code that matches the product. When unsure, a licensed customs broker or a CBP binding ruling can confirm the classification.
Reference information only, not customs, legal, or classification advice. Confirm the current code and rate against the official HTS before you import.