HS Code for Nicotine lozenges

Nicotine lozenges are classified under HS code 2404.99. This classification was established following the 2022 updates to the Harmonized System, which introduced Heading 2404 to cover products containing tobacco, reconstituted tobacco, or nicotine, intended for inhalation without combustion, or other nicotine-containing products intended for the intake of nicotine into the human body. Nicotine lozenges are non-combustible products used primarily in nicotine replacement therapy (NRT). They do not contain tobacco leaf but do contain nicotine, often derived from tobacco or synthesized. Because they are intended for oral intake but are not classified as gum (which often falls under 2404.91 in specific regional tariffs) and are not intended for inhalation, they fall into the residual "other" category of 2404.99. This classification reflects the WCO's effort to group all nicotine-delivery products that are not traditional cigarettes or cigars into a single, modern heading that accounts for their specific use and chemical nature.

Products Included

• Nicotine-containing lozenges for smoking cessation
• Sublingual nicotine lozenges
• Sugar-free nicotine lozenges
• Nicotine-infused mini-lozenges
• Non-tobacco nicotine oral delivery discs

Common Misclassification

Nicotine lozenges are frequently misclassified under HS code 3004.90, which covers medicaments. While they have a therapeutic use, the WCO has clarified that unless they meet strict pharmaceutical criteria and are classified as such in the Harmonized System's legal notes, they belong in Chapter 24. They are also often confused with HS code 2106.90 (food preparations), but the presence of nicotine as a primary active ingredient for intake usually directs the product toward Chapter 24. Another error is using 2404.11 or 2404.19, which are strictly for products intended for inhalation (like e-liquids or heated tobacco), whereas lozenges are for oral absorption.

FAQ

What is the HS code for nicotine lozenges?

The HS code for nicotine lozenges is 2404.99, covering other nicotine-containing products for human intake.

Are nicotine lozenges considered tobacco products?

For HS classification purposes, they are in Chapter 24 (Tobacco and manufactured tobacco substitutes), but they are classified as "nicotine-containing products" rather than traditional tobacco products.