Harmonized Tariff Schedule of the U.S. › Chapter 24 Tobacco and manufactured tobacco substitutes; products for inhalation without combustion; nicotine products

2404.12.05.10Tariff line

Classification path

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
2404
Products intended for inhalation without combustion
Other, containing nicotine
Mixtures for personal electric or electronic vaporizing devices
Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances
Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices containing nicotine
2404.12.05.10

Rates of duty

General rate (Column 1)6.5%
SpecialFree (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
Column 23.7¢/kg + 60%
Unitkg

Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)

Printed page 1343

Measure flags

for origin CN, entry date 2026-10-26 · base rate 6.5%

  • Section 301 forced-labor tariff (12.5%)9903.05.31Applies+12.5%China: Column 1 rate + 12.5% additional
  • China 301 List 3 (9903.88.03)9903.88.03Applies+25%8-digit subheading 2404.12.05 is on L3
  • PGAFDA FD2 · requiredCPSC CP1

Confirmed total 44% · max 44%Full duty breakdown →

U.S. → China →