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Juul Virginia Tobacco Pods from Japan

Pre-filled pods containing nicotine salts derived from tobacco, designed for use in Juul vaporizers for inhalation without combustion via heating. Classified under HTS 2404.99.00.00 as a nicotine-containing product intended for inhalation without combustion, not fitting specific subheadings for tobacco or e-liquids. These pods deliver vaporized nicotine for oral inhalation.

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

• Verify product contains nicotine from tobacco and is intended for heated inhalation without combustion to confirm 2404 classification; provide lab analysis if challenged

• Include FDA PMTA documentation or equivalent for tobacco/nicotine products; ensure labeling complies with US retail sale requirements

• Avoid misdeclaration as e-liquid; pods are devices/components, watch for quota restrictions on tobacco-derived items

Juul Virginia Tobacco Pods from Japan — Import Duty Rate | HTS 2404.99.00.00