Nicotine Freebase Liquid from Japan
Nicotine is a pyridine-pyrrolidine alkaloid featuring two fused nitrogen-containing heterocyclic rings, qualifying as aromatic or modified aromatic under this subheading. HTS 2933.99.82 covers this as other nitrogen heterocycles not elsewhere specified. Used in vaping products and smoking cessation therapies.
Duty Rate — Japan → 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
• Declare exact concentration to avoid excise tax confusion; TTB approval needed for tobacco product use; ensure child-resistant packaging compliance