HTS Browser / Section IV — Prepared food, beverages, tobacco / Chapter 24 / Heading 2404 / 2404
HTS 2404 Chapter 24 Section IV Synced Apr 28, 2026

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 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:

Base HTS duty
Column 1 General
Effective (China)
15%
Ch. 99
Stacked measures
1
at China
Last change
2 months
Ch. 99 15.0%

What this covers

Products containing tobacco, reconstituted tobacco, nicotine, or nicotine substitutes intended for inhalation without combustion, such as e‑cigarettes and nicotine inhalers.

e‑cigarette vaping device nicotine inhaler electronic nicotine product electronic cigarette
Duty stack · origin china

How the 15.0% is built.

0%3.8%7.7%11.5%15.4%
122 · 15.0%
Section 122
All origins except · 9903.01.80
+15.00%
MPF (merchandise processing)
0.3464% · min $31.67 / max $614.35
+0.35%
Effective ad valorem duty (excl. fees)
15.00%
Stacking order
  1. 1
    Apply base HTS rate
    Column 1 General (MFN) or Special (FTA)
  2. 2
    Add Section 301 (if origin qualifies)
    Chapter 99 subheading layered on
  3. 3
    Add IEEPA / 232 surcharges
    Country-scoped emergency measures
  4. 4
    Add MPF & HMF fees
    Applied to entered value

You may also consider

  • 2404.00

    Parent heading for this product family.

  • 2404.10

    Specific subheading for inhalation products.

  • 2404.20

    Subheading for other nicotine containing products.

Origin matters

Rate by country of origin

Same HTS, very different landed cost. Here's how 2404 looks from the top trading partners — on a $10,000 shipment.

FTA partner Section 301 IEEPA in effect
Rates from last sync on Apr 28, 2026 · assumes entered value $10,000 · fees (MPF/HMF) excluded from the comparison above.
Questions about 2404

FAQ for this HTS code.

What is this HTS code?

This is a US Harmonized Tariff Schedule (HTS) code that classifies "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 determines base duty rates for imports; additional duties may apply by country of origin.

Does origin affect duty?

Yes. General and Special rates apply by trade agreement and origin. Additional duties (Section 301, 232, IEEPA) are origin-specific. Use the tariff calculator or resolve API with an origin to see full duty.

How do I compute total duty?

Use our tariff calculator (with HTS and optional origin) or the API endpoint GET /api/v1/tariffs/resolve with hts and origin. The API returns base tariffs and additional measures separately; sum as needed for your use case.

Never miss a rate change on 2404.
We'll email you within an hour of any measure affecting this code.
Tariff data is informational; final determinations are made by CBP.
HTS 2404 · synced Apr 28, 2026 14:34 UTC