Caramel Macchiato E-Juice Blend from Canada
Nicotine-containing e-juice with rich caramel macchiato aromatics surpassing 5% by weight, for electronic vaporizers. HTS 2404.19.05.90 covers these flavored mixtures for non-combustible inhalation. Excludes water pipe tobaccos per subheading note.
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
• Test for prohibited substances like vitamin E acetate; ensure PG/VG ratios declared
• Pitfall: classifying as 'toy' or novelty leads to penalties under child safety laws