HTS heading 2404 · Chapter 24
HTS 2404: Products containing tobacco, reconstituted tobacco,…
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 has 13 tariff lines with a duty rate; the general (MFN) rates are 5% (4 lines), 6.5% (3 lines), Free (3 lines) and others.
Imports may also owe Chapter 99 tariffs (Section 232, 301 or 201) depending on origin and date, plus the Merchandise Processing Fee and, by sea, the Harbor Maintenance Fee.
Rates from the 2026 HTS Revision 22, effective October 30, 2026. Source: U.S. International Trade Commission.
Tariff lines and duty rates
| HTS code | Description | General | Special | Column 2 | Estimate |
|---|---|---|---|---|---|
| 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 | Estimate → |
| 2404.12 | Other, containing nicotine: | ||||
| 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% | |
| 2404.12.05.10 | Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices containing nicotine[kg] | Estimate → | |||
| 2404.12.05.90 | Other[kg] | Estimate → | |||
| 2404.12.10 | Other | 5% | Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG) | 25% | |
| 2404.12.10.10 | Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices containing nicotine[kg] | Estimate → | |||
| 2404.12.10.90 | Other[kg] | Estimate → | |||
| 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% | Estimate → |
| 2404.19 | Other: | ||||
| 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% | |
| 2404.19.05.10 | Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices without nicotine[kg] | Estimate → | |||
| 2404.19.05.90 | Other[kg] | Estimate → | |||
| 2404.19.10 | Other | 5% | Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG) | 25% | |
| 2404.19.10.10 | Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices without nicotine[kg] | Estimate → | |||
| 2404.19.10.90 | Other[kg] | Estimate → | |||
| 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 | Estimate → |
| 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% | Estimate → |
| 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% | Estimate → |
| 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% | Estimate → |
| 2501.00.00.00 | Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water[t] | Free | 26% | Estimate → | |
| 2502.00.00.00 | Unroasted iron pyrites[t] | Free | Free | Estimate → | |
| 2503.00.00 | Sulfur of all kinds, other than sublimed sulfur, precipitated sulfur and colloidal sulfur | Free | Free | ||
| 2503.00.00.10 | Crude or unrefined sulfur[t] | Estimate → | |||
| 2503.00.00.90 | Other[t] | Estimate → |
23 lines shown. Statistical suffixes (the last two digits) inherit the rate of the 8-digit subheading above them.
Example: base duty and fees on $10000
For HTS 2404.12.05 at the general rate of 6.5%, shipped by ocean, before any Chapter 99 tariffs:
| Base duty (6.5%) | $650.00 |
| Merchandise Processing Fee (0.3464%, min $34.58) | $34.64 |
| Harbor Maintenance Fee (0.125%) | $12.50 |
| Duty and fees | $697.14 |
Origin-specific tariffs can multiply this. Run this example from China or from Mexico to see every line.
Special program codes in this heading
- A, A*, A+
- Generalized System of Preferences (GSP)
- AU
- U.S.–Australia FTA
- BH
- U.S.–Bahrain FTA
- CL
- U.S.–Chile FTA
- CO
- U.S.–Colombia Trade Promotion Agreement
- D
- African Growth and Opportunity Act (AGOA)
- E, E*
- Caribbean Basin Economic Recovery Act
- IL
- U.S.–Israel FTA
- JO
- U.S.–Jordan FTA
- KR
- U.S.–Korea FTA (KORUS)
- MA
- U.S.–Morocco FTA
- OM
- U.S.–Oman FTA
- P, P+
- CAFTA-DR
- PA
- U.S.–Panama Trade Promotion Agreement
- PE
- U.S.–Peru Trade Promotion Agreement
- S, S+
- USMCA (United States–Mexico–Canada Agreement)
- SG
- U.S.–Singapore FTA
A special rate applies only when the goods qualify under that program's rules of origin and the claim is made at entry.