Harmonized Tariff Schedule of the United States · HTS code · HS 2404.11
2404.11.00: Containing tobacco or reconstituted tobacco
Heated tobacco products
Not declarable on its own: use one of its 1 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026
- 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:
- Products intended for inhalation without combustion:
- 2404.11.00 Containing tobacco or reconstituted tobacco
What you pay
Importing into USA
US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 1
- Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 25%
- Applies to goods from
- China
- In force
- from 24 September 2018
- Legal act
- HTSUS 9903.88.03
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| General (MFN) | — | 24.7¢/kg |
| US–Australia FTA AU | Australia | Free |
| US–Bahrain FTA BH | Bahrain | Free |
| US–Chile FTA CL | Chile | Free |
| US–Colombia TPA CO | Colombia | Free |
| US–Israel FTA IL | Israel | Free |
| US–Korea FTA KR | South Korea | Free |
| US–Morocco FTA MA | Morocco | Free |
| US–Oman FTA OM | Oman | Free |
| CAFTA-DR P | Costa Rica, Dominican Republic, El Salvador, Guatemala, Honduras, Nicaragua | Free |
| US–Panama TPA PA | Panama | Free |
| US–Peru TPA PE | Peru | Free |
| USMCA S | Canada, Mexico | Free |
| US–Singapore FTA SG | Singapore | Free |
| Column 2 | Cuba, North Korea, Russia, Belarus | $1.21/kg |
Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).
Same subheading in other tariffs
2404.11 Containing tobacco or reconstituted tobacco
UK 16% Third-country duty 2 tariff lines 
EU 16.6% Third-country duty 1 tariff line 
Türkiye 16.6% Third-country duty 1 tariff line 
Canada 9.5% – 13% Third-country duty 2 tariff lines · average 11.3% 
Brazil 12.6% Third-country duty 1 tariff line 
Argentina 12.6% Third-country duty 2 tariff lines 
Peru 6% Third-country duty 1 tariff line 
New Zealand specific or compound duty Third-country duty 4 tariff lines 
Japan Free – 3.4% Third-country duty 2 tariff lines · average 1.7% 
Taiwan 15% Third-country duty 1 tariff line 
GCC 100% Third-country duty 2 tariff lines 
Switzerland specific or compound duty Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia 60% Third-country duty 1 tariff line 
Nigeria 20% Third-country duty 1 tariff line Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- 600014440 HMRC
Product is a box of tobacco sticks in the yellow flavour. They are made from reconstituted tobacco. This product is the sticks only and is not the heating device. To use, the are inserted into a compatible heating device and the user inhales from the other end. This heating device heats them to…
- 600014444 HMRC
Product is a box of tobacco sticks in the purple flavour. They are made from reconstituted tobacco. This product is the sticks only and is not the heating device. To use, the are inserted into a compatible heating device and the user inhales from the other end. This heating device heats them to…
- 600014445 HMRC
Product is a box of tobacco sticks in the original flavour. They are made from reconstituted tobacco. This product is the sticks only and is not the heating device. To use, the are inserted into a compatible heating device and the user inhales from the other end. This heating device heats them to…
- 600014449 HMRC
Product is a box of tobacco sticks in the garnet red flavour. They are made from reconstituted tobacco. This product is the sticks only and is not the heating device. To use, the are inserted into a compatible heating device and the user inhales from the other end. This heating device heats them…
15 rulings in total for this code
Legal notes
Notes
1. This chapter does not cover medicinal cigarettes (Chapter 30).
2. Any products classifiable in heading 2404 and any other heading of the chapter are to be classified in heading 2404.
3. For the purposes of heading 2404, the expression ‘inhalation without combustion’ means inhalation through heated delivery or other means, without combustion.
Code history
Since 2022; before, these goods were classified under 2403.91, 2403.99.
HTS code 2404.11.00 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 2404.11 (containing tobacco or reconstituted tobacco).
The general duty is a specific or compound duty: 24.7¢/kg.
For the same subheading, the UK duty is 16%, the EU duty is 16.6%, the Türkiye duty is 16.6%, the Canada duty is 9.5%–13%, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is 6%, the Japan duty is 0%–3.4%, the Taiwan duty is 15%, the GCC duty is 100%, the Norway duty is free, the North Macedonia duty is 60% and the Nigeria duty is 20%.
The United States imported goods of subheading 2404.11 worth US$2m in 2024.
Questions and answers
What is the USA import duty for HTS code 2404.11.00?
The general duty in the Harmonized Tariff Schedule of the United States is 24.7¢/kg; the supplementary unit is kg. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Is there a lower rate for 2404.11.00 under US trade agreements?
Yes. The Special column reads “Free (A+,AU, BH, CL, CO,D,E, IL, KR, MA, OM,P, PA, PE,S, SG)”: the letters in brackets name the agreements and programmes that grant it.