Unflavored Nicotine Salt E-Liquid from China
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 — China → United States
42.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
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