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%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Trace tobacco nicotine origin; quota-check if applicable
• Ensure no combustion claims