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%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
• 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