HS Code for Heated tobacco products

Heated tobacco products (HTPs) are classified under HS code 2404.11 following the 2022 updates to the Harmonized System nomenclature. This code was specifically created to address products containing tobacco or reconstituted tobacco intended for inhalation without combustion. The classification hinges on the fact that the tobacco is heated to release an aerosol rather than burned. This distinguishes these products from traditional cigarettes (2402) or smoking tobacco (2403). The inclusion in Chapter 24 reflects the tobacco content, while the specific subheading 2404.11 isolates products that utilize "heat-not-burn" technology. This classification ensures that new-generation tobacco products are tracked separately from traditional combustible products for regulatory and statistical purposes. The classification is based on the physical composition of the product (tobacco) and its intended method of consumption (inhalation without combustion).

Products Included

• Tobacco sticks for heating devices
• Tobacco capsules for heat-not-burn systems
• Reconstituted tobacco plugs for electronic heating
• Non-combustible tobacco units

Common Misclassification

Heated tobacco products are often confused with HS code 2402.20 (cigarettes containing tobacco). While they look similar, 2402 is strictly for products intended for combustion. Another common misclassification is 8543.40, which covers the electronic heating device itself. It is critical to separate the consumable tobacco (2404.11) from the electronic hardware (8543.40).

FAQ

What is the HS code for heated tobacco products?

The HS code for the tobacco units used in heated tobacco systems is 2404.11.

Are electronic cigarettes classified here?

No, electronic cigarettes that use nicotine liquids without tobacco are classified under HS code 2404.12.