Harmonized Tariff Schedule of the United States · HTS code · HS 2404.12
2404.12.05: Nicotine products for inhalation (e-liquids): Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances
Nicotine products for inhalation (e-liquids)
Not declarable on its own: use one of its 2 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:
- 2404.12 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
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) | — | 6.5% |
| 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–Jordan FTA JO | Jordan | 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 | 3.7¢/kg + 60% |
Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).
Subdivisions
- 2404.12.05 Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances 6.5%
- 2404.12.05.10 Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices containing nicotine kg
- 2404.12.05.90 Other kg
Same subheading in other tariffs
2404.12 Products intended for inhalation without combustion: other, containing nicotine
UK 6% Third-country duty 2 tariff lines 
EU 6.5% Third-country duty 1 tariff line 
Türkiye 6.5% Third-country duty 1 tariff line 
Canada Free Third-country duty 1 tariff line 
Brazil 12.6% Third-country duty 1 tariff line 
Argentina 35% Third-country duty 2 tariff lines 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 4 tariff lines 
Japan 2.6% Third-country duty 1 tariff line 
Taiwan 5% Third-country duty 2 tariff lines 
GCC 100% Third-country duty 6 tariff lines 
Switzerland Free Third-country duty 2 tariff lines · 1× specific or compound duty 
Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 1 tariff line 
Nigeria 20% Third-country duty 1 tariff line USA lines: 2404.12
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.
- N346661 U.S. CBP
The tariff classification of e-cigarettes and capsules from China
- H335916 U.S. CBP
Request for Internal Advice; Classification of pre-filled disposable electric personal vaping devices; non-refillable; non-rechargeable battery; rechargeable battery
- H338618 U.S. CBP
Request for Internal Advice; Classification of disposable electric personal vaping devices; pre-filled; non-refillable; rechargeable batteries
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 3824.99.
HTS code 2404.12.05 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 2404.12 (products intended for inhalation without combustion: other, containing nicotine).
The general duty is 6.5%.
2 statistical sub-lines below it are used in the declaration.
For the same subheading, the UK duty is 6%, the EU duty is 6.5%, the Türkiye duty is 6.5%, the Canada duty is free, the Brazil duty is 12.6%, the Argentina duty is 35%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 2.6%, the Taiwan duty is 5%, the GCC duty is 100%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 20%.
The United States imported goods of subheading 2404.12 worth US$404m in 2024; the largest supplier was Indonesia.
Questions and answers
What is the USA import duty for HTS code 2404.12.05?
The general duty in the Harmonized Tariff Schedule of the United States is 6.5%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Is there a lower rate for 2404.12.05 under US trade agreements?
Yes. The Special column reads “Free (A, AU, BH, CL, CO,D,E, IL, JO, KR, MA, OM,P, PA, PE,S, SG)”: the letters in brackets name the agreements and programmes that grant it.
Where does the United States import these goods from?
For subheading 2404.12 as a whole, the largest supplier in 2024 was Indonesia (US$228m), followed by China.
Typical products
Everyday names, not part of the legal text.