Butterscotch Tobacco E-Liquid from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, 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