Tobacco Flavored Nic Salt E-Juice from Canada
Nicotine salt formulation mimicking cigarette tobacco taste, mixed with VG/PG for sub-ohm vaping devices. HTS 2404.19.10 applies to these 'other' synthetic tobacco-substitute mixtures for non-combustive inhalation in personal vapes. Distinguished from actual reconstituted tobacco products.
Duty Rate — Canada → United States
15%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Document synthetic nature of tobacco flavor to avoid 2404.12 classification; include GC-MS analysis reports
• Comply with state-specific flavor bans by checking end-use declarations
• Avoid bulk shipments without retail packaging, as 'prepared for marketing to ultimate consumer' affects duty treatment