Butterscotch Tobacco E-Liquid from Canada
Smooth butterscotch-infused tobacco nicotine liquid with >5% aromatics for refillable vapes. Under 2404.12.05 for combustion-free personal use. Bridges candy and tobacco tastes.
Duty Rate — Canada → United States
16.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Trace tobacco nicotine origin; quota-check if applicable
• Ensure no combustion claims