HS Code for E-liquids with nicotine

E-liquids containing nicotine intended for inhalation without combustion are classified under HS code 2404.12. This code was established in the 2022 update to the Harmonized System to provide a specific classification for products containing nicotine that are not traditional tobacco products. Chapter 24 traditionally covered tobacco and manufactured tobacco substitutes. The new heading 2404 was created to encompass "Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion." Subheading 2404.12 specifically targets those products that contain nicotine but do not contain any tobacco leaf or reconstituted tobacco. This classification is determined by the chemical composition of the liquid (typically a mix of propylene glycol, vegetable glycerin, flavorings, and nicotine) and its intended use with a vaporizing device.

Products Included

• Nicotine-containing e-juice
• Nicotine salt e-liquids
• Pre-filled nicotine pods
• Nicotine shots for e-liquids

Common Misclassification

Before the 2022 HS update, e-liquids were frequently classified under 3824.99 (chemical products not elsewhere specified). This is now incorrect for nicotine-containing liquids. Another common error is using 2404.11, which is reserved for products that actually contain tobacco (such as "heat-not-burn" tobacco sticks). Additionally, if the e-liquid is nicotine-free, it is generally classified under 3824.99 or 3302, depending on the flavoring content, as 2404.12 requires the presence of nicotine.

FAQ

What is the HS code for e-liquids with nicotine?

The HS code for e-liquids containing nicotine intended for inhalation is 2404.12.

What is the code for nicotine-free e-liquids?

Nicotine-free e-liquids do not fall under 2404.12; they are typically classified under HS code 3824.99 as other chemical preparations.