Harmonized Tariff Schedule of the United States · HTS code · HS 2404.91

2404.91.00

2404.91.00: Products containing tobacco, reconstituted tobacco: other, for oral application

Nicotine pouches and oral 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

  1. 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:
  2. Other:
  3. 2404.91.00 For oral application

What you pay

Importing into USA

Customs duty 6.4% standard rate depends on the country of origin
Additional duties and charges 1 additional measure
VAT no federal VAT; a Merchandise Processing Fee of 0.3464 % is charged on formal entries
Duty calculatorCalculate duty and taxes →

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) 7.5%
    Applies to goods from
    China
    In force
    from 1 September 2019
    Legal act
    HTSUS 9903.88.15

Preferential rates by country

Agreement or schemeCountriesRate
General (MFN)—6.4%
US–Australia FTA AUAustraliaFree
US–Bahrain FTA BHBahrainFree
US–Chile FTA CLChileFree
US–Colombia TPA COColombiaFree
US–Israel FTA ILIsraelFree
US–Jordan FTA JOJordanFree
US–Korea FTA KRSouth KoreaFree
US–Morocco FTA MAMoroccoFree
US–Oman FTA OMOmanFree
CAFTA-DR PCosta Rica, Dominican Republic, El Salvador, Guatemala, Honduras, NicaraguaFree
US–Panama TPA PAPanamaFree
US–Peru TPA PEPeruFree
USMCA SCanada, MexicoFree
US–Singapore FTA SGSingaporeFree
Column 2Cuba, North Korea, Russia, Belarus20%

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

2404.91 Products containing tobacco, reconstituted tobacco: other, for oral application

UK 12% – 16% Third-country duty 2 tariff lines · average 14% EU 12.8% – 16.6% Third-country duty 2 tariff lines · average 14.7% Türkiye 12.8% – 16.6% Third-country duty 2 tariff lines · average 14.7% Canada Free Third-country duty 2 tariff lines Mexico specific or compound duty Third-country duty 1 tariff line Brazil 14.4% Third-country duty 1 tariff line Argentina 16% Third-country duty 3 tariff lines Peru Free Third-country duty 1 tariff line New Zealand 5% Third-country duty 1 tariff line Japan 5% – 15% Third-country duty 2 tariff lines · average 10% Taiwan 5% Third-country duty 1 tariff line GCC 5% – 100% Third-country duty 5 tariff lines · average 43% Switzerland specific or compound duty Third-country duty 2 tariff lines Norway Free Third-country duty 1 tariff line North Macedonia 20% – 60% Third-country duty 2 tariff lines · average 40% 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.

  • N329018 U.S. CBP 21 November 2022 · 2404.91.00.00

    The tariff classification of Nicotine Pouches from Indonesia

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.

Chapter notes: Chapter 24 →

Code history

Since 2022; before, these goods were classified under 2106.90, 2403.99.

HTS code 2404.91.00 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 2404.91 (products containing tobacco, reconstituted tobacco: other, for oral application).

The general duty is 6.4%, and quantities are declared in kg.

For the same subheading, the UK duty is 12%–16%, the EU duty is 12.8%–16.6%, the Türkiye duty is 12.8%–16.6%, the Canada duty is free, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is 5%–15%, the Taiwan duty is 5%, the GCC duty is 5%–100%, the Norway duty is free, the North Macedonia duty is 20%–60% and the Nigeria duty is 20%.

The United States imported goods of subheading 2404.91 worth US$149m in 2024; the largest supplier was Sweden.

Questions and answers

What is the USA import duty for HTS code 2404.91.00?

The general duty in the Harmonized Tariff Schedule of the United States is 6.4%; 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 2404.91.00 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 2404.91 as a whole, the largest supplier in 2024 was Sweden (US$76m), followed by Canada.

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