HS 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
Harmonized System heading · Chapter 24 Tobacco and manufactured tobacco
HS Code
4-digit heading
Chapter 24
Chapter 24 Tobacco and manufactured tobacco
Typical duty
By subheading & market
What HS 2404 covers
Unmanufactured tobacco, tobacco refuse, cigars, cigarettes and other manufactured tobacco.
Classification notes
Form (raw leaf vs cigarette vs cigar) drives the heading and duty.
Back to Chapter 24
Frequently asked questions about HS 2404
What is HS 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 is a 4-digit Harmonized System (HS) heading under Chapter 24 (Tobacco and manufactured tobacco). It groups goods before national 6-digit subheadings.
Which products are classified under HS 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 covers the products described by this heading. To classify a specific good, determine the precise 6-digit HS subheading, since rates and rules apply at the subheading level.
How do I find the import duty for HS 2404 goods?
Identify the 6-digit subheading for your product, then check the MFN rate and any preferential rate for your destination market (e.g. China, the United States, the EU). 169e’s country tariff pages list rates per HS chapter.
What should I watch for when classifying HS 2404 products?
Form (raw leaf vs cigarette vs cigar) drives the heading and duty.