HS Code for Heat-not-burn tobacco

Heat-not-burn (HNB) tobacco products are classified under HS code 2404.11. This code was introduced in the 2022 HS nomenclature update to specifically address "products containing tobacco or reconstituted tobacco, intended for inhalation without combustion." Prior to this, these products were often classified under 2403.99, leading to inconsistency in global trade. The classification under 2404.11 recognizes that these products are distinct from traditional cigarettes (which involve combustion) and from electronic cigarette liquids that do not contain tobacco. The product consists of processed tobacco, often in the form of sticks or plugs, intended to be heated by an electronic device to produce a nicotine-containing aerosol. This classification ensures that tobacco-containing consumables for vaporizing devices are grouped together based on their composition and method of consumption, facilitating better regulation and taxation monitoring by customs authorities worldwide.

Products Included

• Tobacco sticks for electronic heating devices
• Heated tobacco units (HTUs)
• Reconstituted tobacco plugs for HNB systems
• Tobacco capsules for heat-not-burn devices
• Terea or Heets style tobacco sticks

Common Misclassification

HNB tobacco is frequently misclassified under 2402.20 (cigarettes containing tobacco). However, cigarettes are defined by combustion, whereas HNB products are designed specifically to avoid combustion. Another common error is using 2404.12, which is for products containing nicotine but no tobacco (like e-liquids). The electronic heating device itself is not classified here; it is typically classified under 8543.40 as an electronic cigarette or similar personal electric vaporizing device.

FAQ

What is the HS code for Heat-not-burn tobacco?

The HS code for heat-not-burn tobacco products containing tobacco or reconstituted tobacco is 2404.11.

Is the heating device included in this HS code?

No, HS code 2404.11 only covers the tobacco consumable. The electronic heating device is classified separately under HS code 8543.40.