HS heading 24.04: 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
Last updated
Key facts
- Heading
- 24.04
- Description
- 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
- Chapter
- 24: Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body
- Subheadings
- 6
- Edition
- HS2022
Summary
HS heading 24.04 covers 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 is in chapter 24 (tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body). It is split into 6 subheadings: 2404.11 (products intended for inhalation without combustion, containing tobacco or reconstituted tobacco), 2404.12 (products intended for inhalation without combustion, other, containing nicotine), 2404.19 (products intended for inhalation without combustion, other), 2404.91 (other, for oral application), 2404.92 (other, for transdermal application) and 2404.99 (other, other).
What this code covers
HS heading 24.04 covers 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 is split into 6 subheadings: 2404.11 (products intended for inhalation without combustion, containing tobacco or reconstituted tobacco), 2404.12 (products intended for inhalation without combustion, other, containing nicotine), 2404.19 (products intended for inhalation without combustion, other), 2404.91 (other, for oral application), 2404.92 (other, for transdermal application) and 2404.99 (other, other).
- 2404.11Products intended for inhalation without combustion: Containing tobacco or reconstituted tobacco
- 2404.12Products intended for inhalation without combustion: Other, containing nicotine
- 2404.19Products intended for inhalation without combustion: Other
- 2404.91Other: For oral application
- 2404.92Other: For transdermal application
- 2404.99Other: Other
What it doesn’t cover
Other goods of chapter 24 are classified in its other 3 headings, listed below.
How it is structured
Heading 24.04 is one of 4 headings in chapter 24. Its first two digits, 24, are the chapter; the next two, 04, number the heading within it. Its subheadings add two more digits (2404.11, 2404.12, 2404.19).
In other countries
No national tariff lines under heading 24.04 are live on border.bot yet. Tariffs built on the Harmonized System use its subheadings at six digits and add their own digits after them.
Frequently asked questions
What does HS heading 24.04 cover?
HS heading 24.04 covers 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.
Which chapter is HS heading 24.04 in?
HS heading 24.04 is in chapter 24 (tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body).
How many subheadings does HS heading 24.04 have?
HS heading 24.04 has 6 subheadings: 2404.11 (products intended for inhalation without combustion, containing tobacco or reconstituted tobacco), 2404.12 (products intended for inhalation without combustion, other, containing nicotine), 2404.19 (products intended for inhalation without combustion, other), 2404.91 (other, for oral application), 2404.92 (other, for transdermal application) and 2404.99 (other, other).
Sources and updates
The Harmonized System legal text comes from border.bot release 1 (edition HS 2022), imported from a file, and has been live since 13 October 2026.
This page was last updated on 13 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.