HS 240419 Other
Quick Answer: HS code 2404.19, "Other," encompasses a diverse range of nicotine-containing products not specifically classified elsewhere within heading 2404. This includes various non-combustible nicotine preparations, such as certain nicotine pouches, lozenges, or other oral nicotine products, excluding those for medicinal use. Importers and exporters should be aware of the significant duty rate variations globally. For instance, the UK Trade Tariff shows rates like 6.00% and 16.00% ad valorem, while the EU TARIC lists rates such as 6.50% and 16.60% ad valorem. The US Harmonized Tariff Schedule (HTSUS) presents a broader range, including 6.5% ad valorem, complex compound rates like 3.7¢/kg + 60% ad valorem, and numerous "Free" rates under various preferential trade agreements (e.g., A, AU, CL, KR). Due to the "Other" designation, precise product formulation and intended use are critical for accurate classification and duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2404190000 | — | — | — |
| 2404199000 | 6.00 % | — | — |
| 2404191000 | 16.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2404190000 | — | — | — |
| 2404191000 | 16.60 % | — | — |
| 2404199000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 24041905 | 6.5% | Free (17 programs) | — |
| 2404190510 | — | — | ["kg"] |
| 2404190590 | — | — | ["kg"] |
| 24041910 | 5% | Free (17 programs) | — |
| 2404191090 | — | — | ["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 2404.19?
Imports of Other 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, GSP, and 15 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 Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 240419 cover?
This subheading covers "Other" products within Heading 2404, which specifically addresses products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion, and other nicotine delivery products. According to the Harmonized System Explanatory Notes (HSENs) for Heading 2404, this includes a broad range of non-combustible nicotine delivery systems and related products not specifically enumerated in subheadings 2404.11 or 2404.12. This encompasses devices and preparations for oral use, such as nicotine pouches and lozenges, as well as certain non-combustible tobacco products, provided they are not for smoking and contain the specified ingredients. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC further define this scope to include novel nicotine products that do not fit other specific classifications within the heading, emphasizing the "other" nature.
What falls outside HS 240419?
The following products are excluded from HS 240419: traditional cigarettes, cigars, cigarillos, and smoking tobacco, which are classified under Heading 2402. Also excluded are other manufactured tobacco and manufactured tobacco substitutes (e.g., chewing tobacco, snuff) falling under Heading 2403. Specifically, products for inhalation without combustion containing tobacco or reconstituted tobacco are classified in 2404.11, while those containing nicotine substitutes but no tobacco or reconstituted tobacco are in 2404.12. For instance, e-liquids containing nicotine but no tobacco, designed for electronic cigarettes, would typically fall under 2404.12, not 2404.19. Similarly, electronic cigarettes themselves, when presented separately from their nicotine-containing refills, are generally classified as electrical apparatus elsewhere, often in Chapter 85.
What are common classification mistakes for HS 240419?
A common error is misclassifying nicotine-containing products intended for oral use, such as nicotine pouches, under Heading 2403 as "other manufactured tobacco" or "tobacco substitutes." However, if these products contain nicotine and are designed for non-combustion inhalation or other non-smoking delivery, they belong in Heading 2404. Another frequent mistake involves incorrectly applying General Interpretative Rule (GRI) 3(b) for composite goods, leading to improper classification when products are presented in sets. For example, a kit containing an electronic nicotine delivery device (Chapter 85) and nicotine pouches (2404.19) might be incorrectly classified entirely under 2404.19 if the pouches are considered to give the essential character, when separate classification or a different GRI might be more appropriate depending on the specific components and their relative importance.
How should importers classify products under HS 240419?
The correct procedure for classifying products under HS 240419 involves a thorough review of the product's composition and intended use. Importers and customs brokers must first determine if the product contains tobacco, reconstituted tobacco, nicotine, or tobacco/nicotine substitutes. If it does, and it's intended for inhalation without combustion or is another nicotine delivery product not for smoking, Heading 2404 is the starting point. Next, ascertain if it falls specifically under 2404.11 (containing tobacco/reconstituted tobacco) or 2404.12 (containing nicotine substitutes, no tobacco). If neither of these specific subheadings applies, and the product meets the general criteria of Heading 2404, then 2404.19 "Other" is the appropriate classification. Always consult the latest WCO HS Explanatory Notes, USITC HTS, or EU TARIC for definitive guidance and consider requesting a binding ruling for complex cases to ensure compliance and avoid penalties.
Which HS Codes Are Related?
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FAQ
What is the import duty rate for products classified under HS 2404.19, 'Other', in various key markets?
The Most Favored Nation (MFN) import duty rates for HS 2404.19 can vary significantly by importing country. For instance, the general MFN duty rate might be 6.00% ad valorem in some jurisdictions, while others could apply rates such as 16.00% or 16.60% ad valorem. Some countries might even impose a compound duty, such as 3.7¢/kg + 60% ad valorem. Importers should 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 at the time of importation. For example, the United States might apply a 6.5% ad valorem rate for certain non-preferential imports under this subheading.
How can importers determine if their product correctly falls under HS 2404.19, 'Other', given its broad description?
HS 2404.19 is a residual subheading for 'Other' products within heading 24.04, which covers 'Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine-containing products intended for the intake of nicotine into the human body.' To correctly classify a product under 2404.19, it must first meet the criteria of heading 24.04 but not be specifically described by subheadings 2404.11 ('for inhalation without combustion, not containing tobacco or reconstituted tobacco') or 2404.12 ('for inhalation without combustion, containing tobacco or reconstituted tobacco'). Classification hinges on the product's primary function (nicotine intake without combustion), its composition (containing tobacco, reconstituted tobacco, nicotine, or substitutes), and ensuring it's not explicitly covered by a more specific subheading within 24.04. Importers should review the WCO Explanatory Notes for Chapter 24 for detailed guidance and consider obtaining a binding tariff information (BTI) ruling from the customs authority of the importing country for certainty.
Are there any preferential duty rates available for HS 2404.19, and which trade agreements commonly offer them?
Yes, preferential duty rates are frequently available for products classified under HS 2404.19, often resulting in a 'Free' rate (0% ad valorem) when specific trade agreement conditions are met. Common trade agreements that may offer preferential treatment include, but are not limited to, those involving countries like Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Dominican Republic (D), El Salvador (E), Israel (IL), Jordan (JO), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), Singapore (SG), and others. To claim preferential duty, importers must ensure the goods meet the rules of origin criteria specified in the respective free trade agreement (FTA) and possess the required documentation, such as a certificate of origin. Customs brokers should verify the specific FTA and its requirements for the origin country and destination market.
What specific documentation is typically required for the importation of goods under HS 2404.19?
For goods classified under HS 2404.19, standard import documentation includes a commercial invoice, packing list, bill of lading or air waybill, and a customs declaration form. Given the nature of products containing tobacco, nicotine, or their substitutes, additional regulatory documentation is often required. This may include: health certificates, import licenses or permits from relevant health or tobacco control authorities (e.g., FDA in the US, MHRA in the UK, national health ministries in the EU), ingredient lists, safety data sheets (SDS), and compliance certifications with national product standards or labeling requirements. If claiming preferential duty rates, a valid certificate of origin or origin declaration (e.g., EUR.1, NAFTA/USMCA Certificate, REX system statement) is also mandatory. Importers should confirm all specific requirements with the customs authority and relevant regulatory bodies of the importing country prior to shipment.