2404.12.05
Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances
Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body: Products intended for inhalation without combustion: Other, containing nicotine: Mixtures for personal electric or electronic vaporizing devices
Data provenance: Rates from HTS Revision 16 (Aug 15, 2026); trade measures verified against CBP CSMS and Federal Register notices through Aug 15, 2026.
Duty rates
Column 1 (General / MFN)
6.5%
Column 2 (Non-NTR)
3.7¢/kg + 60%
Column 1 (Special / FTA)
Free
Eligible
The rates above are statutory column rates. Trade remedies in Chapter 99 (Section 301, 232, IEEPA, reciprocal) and FTA preferences can change the duty owed on a given entry — see below.
Trade measures (Chapter 99)
No active Chapter 99 measures are linked to this code.
Rate-change history
What the rate was before, and when it changed. The government schedule replaces each revision in place; we keep the timeline.
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NEW_PROGRAM Executive Order Feb 1, 2026 — Reciprocal Tariff (FR 2026-03824)
Section 122 reciprocal surcharge in effect — additional 10% on most imports through July 24, 2026
See the change → -
Base rate (Rev. 2) HTS 2026
Column 1 general rate set to 6.5%.
Related CBP rulings
The tariff classification of e-cigarettes and capsules from China
There are two items at issue with this request. The first is identified as the LogicPro electronic vaporizing device, which you refer to as an e-cigarette. The device is presented within a kit containing a power unit, capsule case, mouthpie
The tariff classification of Nicotine Pouches from Indonesia
The subject merchandise is described as Juice Head Tobacco-Free Synthetic Nicotine Pouches. The product is said to be a synthesized form of nicotine not derived from tobacco and produced in facilities with no tobacco constituents. The subje
Other codes in heading 2404
Duty by origin country
The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 2404.12.05 from each major US trading partner.
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