Nicotine (S)-Form from Canada

Nicotine in its natural (S)-configuration is a pyridine-piperidine alkaloid sometimes argued under quinoline-related structures, but strictly a bicyclic nitrogen heterocycle. Included in HTS 2933.49.70.00 as other nitrogen heterocyclics if not specifically excluded; primarily imported for vaping and pharmaceutical use. Chemically defined per chapter note (a).

Duty Rate — Canada → United States

6.5%

Rate breakdown

9903.03.030%Articles the product of any country, as provided for in subdivision (aa)(ii) of U.S. note 2 to this subchapter

Import Tips

99.5%+ purity with enantiomeric excess data required; FDA tobacco regs apply

DEA/Form 5100 reporting for >0.5% concentrations