HS 240411 Products intended for inhalation without combustion
Quick Answer: HS code 2404.11 covers products designed for inhalation without combustion, primarily encompassing nicotine-containing preparations for electronic cigarettes and similar non-combustible nicotine delivery systems. This includes e-liquids, pods, and cartridges that are vaporized rather than burned. Importers and exporters should note the varying duty structures: the UK applies a 16.00% ad valorem duty, while the EU imposes 16.60% ad valorem. The US tariff is more complex, with a general duty rate of $1.21/kg, but also a 24.7¢/kg rate for certain products, and duty-free access under various preferential trade agreements (e.g., A+, AU, BH, CL, KR). Accurate classification is crucial to avoid penalties and leverage applicable trade benefits.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2404110000 | 16.00 % | — | — |
| 2404110090 | 16.00 % | — | — |
| 2404110010 | 16.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2404110000 | 16.60 % | — | — |
| 2404110010 | 16.60 % | — | — |
| 2404110090 | 16.60 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2404110000 | 24.7¢/kg | Free (16 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 2404.11?
Imports of Products intended for inhalation without combustion may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 240411 cover?
This subheading covers products intended for inhalation without combustion, specifically those containing tobacco or reconstituted tobacco. This includes a range of innovative tobacco products designed for use with electronic heating devices that aerosolize the tobacco without burning it, as well as certain nicotine-containing products that are not combusted. The WCO Harmonized System Nomenclature, particularly the Explanatory Notes for Heading 2404, clarifies that this encompasses products like "heated tobacco products" where tobacco is heated to generate an inhalable aerosol, distinguishing them from traditional combustible cigarettes. Official USITC and EU TARIC definitions align with this scope, focusing on the non-combustion aspect of inhalation.
What falls outside HS 240411?
The following products are excluded from HS 240411: traditional cigarettes, cigars, cigarillos, and smoking tobacco, which are classified under Heading 2402 or 2403, as they involve combustion. E-liquids and other nicotine-containing preparations that do not contain tobacco or reconstituted tobacco are generally classified under Heading 3824 or 2404. For instance, nicotine pouches or oral tobacco products, which are not inhaled, fall under 2404 91 or 2404 99. Additionally, medicinal preparations for inhalation, such as asthma inhalers, are classified in Chapter 30, even if inhaled, due to their primary therapeutic purpose.
What are common classification mistakes for HS 240411?
A common error is misclassifying heated tobacco products as traditional smoking tobacco (2403) or even as electronic cigarettes (3824 or 8543). This often stems from a misunderstanding of the "without combustion" criterion and the specific inclusion of "tobacco or reconstituted tobacco" within Heading 2404. Importers sometimes overlook the critical distinction that 240411 specifically requires the presence of tobacco, leading to incorrect classification of non-tobacco nicotine products. Applying General Interpretative Rule (GRI) 1, the legal text of Heading 2404 clearly specifies "products intended for inhalation without combustion, containing tobacco or reconstituted tobacco," which must be strictly adhered to.
How should importers classify products under HS 240411?
The correct procedure for classifying products under HS 240411 involves a meticulous review of the product's composition and intended use. Importers and customs brokers must first ascertain if the product contains tobacco or reconstituted tobacco. Second, they must confirm that the product is designed for inhalation without combustion, typically through heating or aerosolization. Consulting the WCO Explanatory Notes for Heading 2404 is crucial for understanding the scope. If the product meets both criteria, 240411 is appropriate. For any ambiguity, obtaining a binding tariff information (BTI) ruling from the relevant customs authority (e.g., US Customs and Border Protection, EU member state customs) is highly recommended to ensure compliance and avoid potential penalties.
Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical Most Favored Nation (MFN) import duty rates for products classified under HS 2404.11, 'Products intended for inhalation without combustion'?
The MFN import duty rates for HS 2404.11 can vary significantly by importing country. Based on common tariff schedules, ad valorem rates frequently fall within the range of 16.00% to 16.60%. Some countries may apply specific duties, such as $1.21/kg or 24.7¢/kg, particularly for certain tobacco-related products or nicotine-containing solutions. Importers should always consult the specific tariff schedule of the destination country (e.g., USITC Harmonized Tariff Schedule, EU TARIC, UK Trade Tariff) for the precise and current MFN rate applicable.
Which preferential trade agreements offer duty-free treatment for HS 2404.11, and how can importers claim these benefits?
Many preferential trade agreements offer duty-free treatment for products under HS 2404.11, provided the goods meet the respective Rules of Origin. Common agreements that may grant 'Free' duty status include those with Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), and Singapore (SG). Additionally, Generalized System of Preferences (GSP) programs (often denoted as 'A+' or 'A' for developing countries) may also offer duty-free or reduced rates. To claim preferential duty rates, importers must provide a valid Certificate of Origin or an origin declaration, as required by the specific trade agreement, at the time of import. Customs brokers can assist in verifying origin criteria and preparing necessary documentation.
What are the key classification criteria for products to be correctly assigned to HS 2404.11?
HS 2404.11 specifically covers 'Products intended for inhalation without combustion.' The primary classification criteria revolve around the product's intended use and method of consumption. This heading typically includes nicotine-containing solutions for electronic cigarettes and similar personal vaporizing devices, as well as non-tobacco-based products designed for inhalation without burning. Products that are combusted (e.g., traditional cigarettes, cigars) or are not intended for inhalation (e.g., chewing tobacco) would be excluded. The WCO Explanatory Notes for Chapter 24 provide further guidance, emphasizing the 'without combustion' aspect as critical for this subheading. Importers should ensure product descriptions clearly indicate the inhalation method.
Are there any specific documentation requirements or regulatory considerations for importing products under HS 2404.11, beyond standard customs declarations?
Yes, beyond standard customs declarations (e.g., commercial invoice, packing list, bill of lading/airway bill), products under HS 2404.11, especially those containing nicotine, are often subject to additional regulatory scrutiny. Depending on the importing country, these may include: 1) Health Ministry approvals or notifications; 2) Specific labeling requirements (e.g., health warnings, ingredient lists); 3) Age restrictions for sale and import; 4) Product safety testing certifications; and 5) Excise taxes or special levies, which can be significant. For example, in the EU, the Tobacco Products Directive (TPD) impacts e-liquids. Importers should consult the relevant national regulatory bodies (e.g., FDA in the US, MHRA in the UK, national health agencies in the EU) well in advance of importation to ensure full compliance and avoid delays or penalties.