Caramel Tobacco Aromatic Vape Mixture from Japan
E-juice mimicking tobacco with caramel aromatics, containing more than 5% by weight of modified aromatic substances and nicotine for electronic devices. Classified in 2404.19.05 as a non-combustive inhalation product without actual tobacco leaf. Appeals to ex-smokers transitioning to vaping.
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
• Distinguish from actual tobacco products; no leaf content to avoid Chapter 24 heading 2401 reclassification
• Include PG/VG allergen warnings; non-compliance leads to FDA holds
• For high-volume imports, monitor USTR quantitative notes though primarily for leaf tobacco