Unflavored Nicotine Salt E-Liquid from Canada
High-purity nicotine salt base liquid without flavors, used in low-wattage pod vapes for smooth inhalation without combustion. HTS 2404.12.10 applies to such other mixtures containing nicotine for personal vaporizers. Excludes combusted or water pipe tobaccos per subheading notes.
Duty Rate — Canada → United States
15%
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
• Declare PG/VG/nicotine ratios precisely; variations can trigger lab testing at entry
• Avoid bulk drums; import in consumer-ready sizes to prevent reclassification as intermediate goods
• Comply with TTB labeling if alcohol-based carriers are used