HS Code for Nicotine tablets
Nicotine tablets are classified under HS code 2404.99. This code is part of the relatively new Heading 2404, which was created to harmonize the classification of non-traditional nicotine and tobacco products. Nicotine tablets, including sublingual versions that dissolve under the tongue, are designed to deliver a controlled dose of nicotine to assist individuals in quitting smoking. The classification is based on the product's function as a nicotine delivery system for human intake. Under the General Rules of Interpretation, specifically GRI 1, the product is placed in Chapter 24 because it contains nicotine and is intended for consumption. Subheading 2404.99 is used because these tablets are not intended for inhalation (which would place them in 2404.11-19) and they do not fall under the specific subheadings for oral application like nicotine chewing gum in many jurisdictions. The classification remains the same regardless of whether the nicotine is naturally derived from tobacco plants or is synthetic, as the heading covers nicotine regardless of its source.
Products Included
- Nicotine sublingual tablets
- Oral nicotine tablets (non-chewable)
- Nicotine replacement therapy (NRT) tablets
- Dissolvable nicotine strips or tablets
- Nicotine-containing oral pellets
Common Misclassification
A common misclassification for nicotine tablets is HS code 3004.90 (medicaments). While these products are often sold in pharmacies, the HS nomenclature prefers Heading 2404 for nicotine-containing products intended for body intake unless they are specifically excluded by Chapter 24 notes. Another misclassification is 2106.90, which covers food preparations not elsewhere specified; however, the specific nicotine heading 2404 takes precedence. Importers also occasionally use 2404.91, which is often reserved for products for "oral application" like gum; however, in many tariff schedules, tablets that are swallowed or dissolved sublingually are directed to the 2404.99 "other" category.
FAQ
What is the HS code for nicotine tablets?
The HS code for nicotine tablets is 2404.99.
Why are nicotine tablets not in Chapter 30?
Unless the tablets are specifically formulated and recognized as a medicament with a therapeutic purpose beyond simple nicotine delivery, the WCO guidelines generally place nicotine-containing intake products in Heading 2404.
Industry
Frequently Asked Questions
What is the HS code for Nicotine tablets?
The HS code for Nicotine tablets is 240499 (Products n.e.c. in heading 2404, intended for the intake of nicotine into the human body, by ways other than inhalation, and other than oral or transdermal application).
How do I classify Nicotine tablets for customs?
Nicotine tablets is classified under HS code 240499 — Products n.e.c. in heading 2404, intended for the intake of nicotine into the human body, by ways other than inhalation, and other than oral or transdermal application. This is a 6-digit subheading level code.
Is the HS code for Nicotine tablets the same in all countries?
The base HS code 240499 for Nicotine tablets is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.