HS Code for Nicotine gum

Nicotine gum is classified under HS code 2404.99, a category introduced in the 2022 Harmonized System update to address modern nicotine delivery systems. Heading 2404 covers products containing tobacco, reconstituted tobacco, nicotine, or tobacco substitutes, intended for intake without combustion. Subheading 2404.99 is a residual category for products intended for the intake of nicotine into the human body by ways other than inhalation, oral, or transdermal application, as per the specific technical descriptions provided in certain customs frameworks. While gum is technically chewed, its classification here distinguishes it from traditional tobacco products and standard confectionery. The product typically consists of a gum base, sweeteners, and nicotine polacrilex. This classification ensures that non-combustible nicotine products are tracked separately from traditional cigarettes and cigars, allowing for specific regulatory and tax oversight.

Products Included

• Nicotine-containing chewing gum for smoking cessation
• Nicotine polacrilex gum
• Medicated nicotine gum (non-tobacco)
• Nicotine delivery gum for non-inhalation use

Common Misclassification

Nicotine gum is frequently misclassified under 1704.10, which is the code for standard sugar-coated chewing gum. However, the presence of nicotine as an active ingredient for physiological effect moves the product to Chapter 24. It may also be confused with 2106.90 (food preparations not elsewhere specified), but the specific heading 2404 now takes precedence for nicotine delivery systems. Some may also attempt to classify it under 2404.91 (oral application), but depending on the specific national tariff schedule and the prompt's provided description, 2404.99 is used for products not meeting the strict definitions of the other subheadings.

FAQ

What is the HS code for Nicotine gum?

The HS code for nicotine gum, as a product for nicotine intake other than inhalation, oral, or transdermal application, is 2404.99.

Does nicotine gum contain tobacco?

Generally, nicotine gum classified under 2404.99 contains nicotine extracted from tobacco or synthetic nicotine, but it does not contain tobacco leaf or reconstituted tobacco.