Tobacco Flavored Nic Salt E-Juice from China
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 — China → United States
42.5%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 to this subchapter
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)
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