What's the HS Code for "Nicotine Chewing Gum"?
2404.91
More details about this classification are below the fold, such as the duty rate, PGAs, additional tariffs, and legal notes...
Harmonized Tariff Schedule (Nicotine Chewing Gum HS Code)
How does the tariff book describe the HS Code for "Nicotine Chewing Gum"?
Searching for the HS Code for Nicotine Chewing Gum?
You're going to want to check for PGAs and Special Tariffs.
PGAs
Partner Government Agencies
Some government agencies might need to be involved when importing a Nicotine Chewing Gum. These are agencies that regulate and oversee the importation of specific products into the country, including FDA, APHIS, EPA, FSIS, AMS, CDC, and many others.
Registered users always know if they'll need to contact a government agency by classifying products with Quickcode (always free!).
Additional Tariffs and Duties
Special Provisions, including China and Russia import laws, Countervailing, and Antidumping
Depending on the country of origin, intended use, and other factors, an imported Nicotine Chewing Gum may require one or more other HS Codes in addition to 2404.91 and — correspondingly — a different duty rate.
Registered users easily comply with ever-changing import and tariff laws by using Quickcode (always free!).
Other Resources
Read about other relevant content that may affect the HS Classification for Nicotine Chewing Gum
- Section IV: HTSUS Tariff Notes
- Chapter 24: HTSUS Tariff Notes, 🔒 WCO Explanatory Notes
- 2404: 🔒 WCO Explanatory Notes
Tariff Legal Notes
HTSUS Notes
SECTION IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; 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
IV-1
Note
- 1. In this section the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 percent by weight.
Additional U.S. Notes
- 1. In this section the term "canned" means preserved in airtight containers by heat processing to destroy or inactivate micro-organisms and enzymes that otherwise could cause spoilage.
- 2. For the purposes of this section, unless the context otherwise requires--
- (a) the term "percent by dry weight" means the sugar content as a percentage of the total solids in the product;
- (b) The term "capable of being further processed or mixed with similar or other ingredients" means that the imported product is in such condition or container as to be subject to any additional preparation, treatment or manufacture or to be blended or combined with any additional ingredient, including water or any other liquid, other than processing or mixing with other ingredients performed by the ultimate consumer prior to consumption of the product;
- (c) the term "prepared for marketing to the ultimate consumer in the identical form and package in which imported" means that the product is imported in packaging of such sizes and labeling as to be readily identifiable as being intended for retail sale to the ultimate consumer without any alteration in the form of the product or its packaging; and
- (d) the term "ultimate consumer" does not include institutions such as hospitals, prisons and military establishments or food service establishments such as restaurants, hotels, bars or bakeries.
HTSUS Notes
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
IV
24-1
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.
Subheading Note
- 1. For the purposes of subheading 2403.11.00, the expression "water pipe tobacco" means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavored with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading.
Additional U.S. Notes
- 1. The term "wrapper tobacco", as used in this chapter, means that quality of leaf tobacco which has the requisite color, texture and burn, and is of sufficient size for cigar wrappers, and the term "filler tobacco" means all other leaf tobacco.
- 2. The percentage of wrapper tobacco in a bale, box, package or other shipping unit is the ratio of the number of leaves of wrapper tobacco in such unit to the total number of leaves therein. In determining such percentage for classification purposes, the district director of customs shall examine at least 10 hands, and shall count the leaves in at least 2 hands, from each shipping unit designated for examination.
- 3. The dutiable weight of cigars and cigarettes includes the weight of all materials which are integral parts thereof.
- 4. Certain samples of tobacco products provided for in this chapter are entitled to duty-free treatment (chapter 98).
- 5.
- (a) The aggregate quantity of tobacco entered, or withdrawn from warehouse, for consumption under subheadings 2401.10.63, 2401.20.33, 2401.20.85, 2401.30.33, 2401.30.35, 2401.30.37, 2403.19.60, 2403.91.45 and 2403.99.60 during the period from September 13 in any year to the following September 12, inclusive, shall not exceed the quantities specified below.
Quantity (metric tons) Argentina 10,750 Brazil 80,200 Chile 2,750 European Community (aggregate of Austria, Belgium, Denmark, Finland, France, the Federal Republic of Germany, Greece, Ireland, Italy, Luxembourg, the Netherlands, Portugal, Spain, and Sweden) 9,956 Guatemala 10,000 Malawi 12,000 Philippines 3,000 Thailand 7,000 United Kingdom 44 Zimbabwe 12,000 Other countries or areas 3,000 - (b) The subheadings enumerated in subdivision (a) of this note shall not include--
- (i) products of Canada, Israel or Mexico, or
- (ii) any quantities of tobacco for which duty treatment is claimed under any provision of chapter 98 of this schedule,
and no such articles shall be classifiable in such subheadings. - (c) The quantitative limitations under this note are subject to regulations as may be issued by the United States Trade Representative or its designated agency.
- (d) Notwithstanding any other provision of this note, imports of tobacco, other than the product of Canada, Israel or Mexico, shall be eligible for the rates of duty provided in, and shall be classified in, the subheadings specified in paragraph (a) of this note, provided that the articles were (1) exported from the country of origin prior to September 13, 1995, and (2) imported directly from the country of origin into the customs territory of the United States, accompanied by such documentation as may be determined necessary by the Secretary of Treasury. For the purposes of this paragraph, entries of tobacco withdrawn from warehouse for consumption or entries of tobacco from foreign-trade zones shall not be determined to be imported directly from the country of origin into the customs territory of the United States.
- (e) For purposes of this chapter, imported tobaccos that are used to prepare cigarette tobaccos for marketing to the ultimate consumer to make hand-rolled cigarettes, are considered to be tobacco to be used in products other than cigarettes.
- (a) The aggregate quantity of tobacco entered, or withdrawn from warehouse, for consumption under subheadings 2401.10.63, 2401.20.33, 2401.20.85, 2401.30.33, 2401.30.35, 2401.30.37, 2403.19.60, 2403.91.45 and 2403.99.60 during the period from September 13 in any year to the following September 12, inclusive, shall not exceed the quantities specified below.
- 6. For the purposes of this chapter, the term "prepared for marketing to the ultimate consumer in the identical form and package in which imported" means that the product is imported in packaging of such sizes and labeling as to be readily identifiable as being intended for retail sale to the ultimate consumer without any alteration in the form of the product or its packaging.
Statistical Note
- 1. For the purposes of statistical reporting number 2403.99.2140, "snuff and snuff flours" means any finely cut, ground, or powdered tobacco that is not intended to be smoked. Any product which has been determined to be "snuff and snuff flours" in rulings by the Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury, should be reported under this provision. "Snuff and snuff flours" includes a product commonly known as "gutkha" or "gutka", which is typically a combination of areca (betel) nuts, tobacco, and spices. "Gutkha" is consumed orally by placing it between the gum and cheek and sucking and chewing. Imports under statistical reporting number 2403.99.2140 are subject to Federal Excise Tax at the rates set forth in the Internal Revenue Code at 26 U.S.C.§ 5701(e) and must be packaged and labeled in accordance with regulations prescribed under 26 U.S.C. § 5723.
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The information provided on this HTS (Harmonized Tariff Schedule) Classification page is for general informational purposes only and should not be construed as legal advice or substitute for professional guidance. We are not licensed customs brokers and do not provide classification advice. It is your responsibility to consult with a qualified customs broker or seek professional assistance for accurate and up-to-date tariff classification information. We shall not be held liable for any damages arising from the use or reliance on the information provided. Please consult the relevant authorities and comply with applicable laws and regulations.