HS 240491 Other

Quick Answer: HS code 2404.91, "Other," covers a diverse range of nicotine-containing products not elsewhere specified in Heading 2404, such as nicotine pouches, oral nicotine products, and other non-combustible nicotine preparations. This classification excludes traditional tobacco products, e-cigarettes (vaping devices), and heated tobacco products, which fall under other subheadings. Importers and exporters should be aware of the varying duty rates: the UK applies rates like 16.00% and 12.00%, while the EU TARIC system shows rates such as 12.80% and 16.60%. The US imposes a 20% ad valorem duty, with significant preferential duty-free treatment available under various Free Trade Agreements (e.g., A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG). Due to the evolving nature of these products, accurate classification is crucial to avoid compliance issues and ensure correct duty assessment.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
2404910000 — — —
2404919000 16.00 % — —
2404911000 12.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
2404910000 — — —
2404911000 12.80 % — —
2404919000 16.60 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
2404910000 6.4% Free (17 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 2404.91?

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 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 Has Trade Volume Developed?

How to Classify This HS Code?

What products does HS 240491 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-containing products intended for the intake of nicotine into the human body. According to the WCO Harmonized System Explanatory Notes for Heading 2404 and official USITC and EU TARIC definitions, HS 240491 acts as a residual category for such products that do not fall under the more specific subheadings like 240411 (for products containing tobacco or reconstituted tobacco) or 240412 (for products containing nicotine substitutes). This includes various novel nicotine delivery systems and preparations not elsewhere specified or included within the heading.

What falls outside HS 240491?

The following products are excluded from HS 240491: electronic cigarettes and similar personal electrical vaporizing devices (classified in Heading 8543), as these are apparatus and not the consumable products themselves. Also excluded are traditional tobacco products like cigarettes, cigars, and smoking tobacco (Heading 2402), and other manufactured tobacco and tobacco substitutes (Heading 2403), which are intended for combustion. Nicotine patches, gums, and lozenges, when clearly identifiable as medicinal preparations for smoking cessation, are typically classified under Heading 3004 as medicaments. Furthermore, pure nicotine in isolated form, not prepared for direct human consumption as described in Heading 2404, would fall under Chapter 29.

What are common classification mistakes for HS 240491?

A common error is misclassifying electronic nicotine delivery systems (ENDS) devices themselves, rather than the consumable nicotine-containing refills or preparations, into HS 240491. The devices are correctly classified under Heading 8543 as electrical machines and apparatus, having individual functions, not specified or included elsewhere in Chapter 85. Another frequent mistake involves classifying medicinal nicotine replacement therapies (NRTs) under this subheading, when their primary therapeutic use for smoking cessation dictates classification under Heading 3004. Proper application of General Interpretative Rule (GRI) 1 and GRI 6 is crucial to ensure that the product's essential character and intended use are accurately reflected in its classification, distinguishing between the apparatus and the consumable, and between recreational and medicinal purposes.

How should importers classify products under HS 240491?

The correct procedure for classifying products under HS 240491 involves a thorough review of the product's composition, intended use, and presentation. Importers and customs brokers must first ascertain if the product contains tobacco, reconstituted tobacco, nicotine, or tobacco/nicotine substitutes. Next, determine if it is intended for inhalation without combustion or for the intake of nicotine into the human body, and if it is not a medicinal preparation. If these criteria are met, then assess if it falls into a more specific subheading within 2404 (e.g., 240411 or 240412). If not, and it meets the general scope of Heading 2404, then HS 240491 is the appropriate residual classification. Always consult the WCO Explanatory Notes, national customs rulings, and consider obtaining a binding tariff information (BTI) decision for complex or novel products to ensure compliance.

Which HS Codes Are Related?

HS 240419 HS 240391 HS 240499 HS 290491 HS 240290 HS 330491

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What is the Most Favored Nation (MFN) import duty rate for products classified under HS 2404.91 in key markets, and what preferential rates might apply?

The MFN (Most Favored Nation) import duty rate for products classified under HS 2404.91 ('Other' products containing tobacco, reconstituted tobacco, nicotine, or tobacco substitutes, intended for inhalation without combustion, other than cigarettes or cigars) varies significantly by importing country. For example, the MFN duty rate in the United States is 16.6% ad valorem, as per the Harmonized Tariff Schedule of the United States (HTSUS). In the European Union (EU TARIC), the MFN duty rate is 12.00% ad valorem. The UK Global Tariff (UKGT) also applies a 12.00% ad valorem MFN rate.

Preferential duty rates can significantly reduce or eliminate these duties. For instance, imports into the United States under HS 2404.91 may be 'Free' if originating from countries with which the U.S. has a Free Trade Agreement (FTA), such as Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), and Singapore (SG). Importers should consult the specific trade agreement rules of origin and the relevant country's tariff schedule (e.g., USITC HTSUS, EU TARIC, UK Trade Tariff) to confirm eligibility for preferential treatment.

What are the primary classification criteria for products under HS 2404.91, and how does it differ from other subheadings within Chapter 24?

HS 2404.91 covers 'Other' products containing tobacco, reconstituted tobacco, nicotine, or tobacco substitutes, intended for inhalation without combustion. The key classification criteria are:

  1. Content: The product must contain tobacco, reconstituted tobacco, nicotine, or tobacco substitutes.
  2. Intended Use: It must be intended for inhalation without combustion. This specifically excludes traditional combustible tobacco products like cigarettes (2402.20) and cigars (2402.10).
  3. Form: It must not be in the form of cigarettes or cigars. This distinguishes it from other subheadings like 2404.11 (for products containing tobacco or reconstituted tobacco) and 2404.12 (for products containing nicotine substitutes).

Subheading 2404.91 acts as a residual category for products that meet the general description of 2404 (products for inhalation without combustion) but are not specifically provided for in other subheadings of 2404, such as 2404.11 (e.g., heated tobacco products with tobacco) or 2404.12 (e.g., nicotine pouches or e-liquids without tobacco). The WCO Explanatory Notes to Chapter 24 provide further guidance, emphasizing the 'without combustion' aspect and the specific types of substances present.

What specific documentation is required for importing products under HS 2404.91, beyond standard customs declarations?

Beyond standard shipping documents (commercial invoice, packing list, bill of lading/air waybill), importing products under HS 2404.91 often requires additional, specific documentation due to the nature of tobacco, nicotine, and related products. Importers should be prepared to provide:

  1. Ingredient Lists/Certificates of Analysis: Detailed breakdowns of all components, including the percentage of tobacco, reconstituted tobacco, nicotine, and other active ingredients, to verify classification and compliance with health regulations.
  2. Health and Safety Certificates: Compliance with national health regulations, including toxicology reports or safety data sheets (SDS) for nicotine-containing products.
  3. Age Verification/Marketing Restrictions Declarations: Confirmation that the products comply with local regulations concerning sale to minors and marketing restrictions.
  4. Excise Duty Declarations: Many countries levy significant excise duties on these products in addition to customs duties. Specific forms for excise declarations and payment will be required, often managed by a separate tax authority.
  5. Licenses/Permits: Importers may need specific licenses or permits from national health or tobacco control authorities to import and distribute these regulated goods.

It is crucial for importers to consult the specific import requirements of the destination country's customs and health authorities well in advance of shipment.

How do common trade agreements, such as those involving the EU or UK, specifically impact the duty rates for HS 2404.91?

Common trade agreements significantly impact the duty rates for HS 2404.91 by offering preferential treatment, typically 'Free' duty, provided the products meet the agreement's rules of origin.

For the European Union (EU), products originating from countries with which the EU has FTAs (e.g., Canada, Japan, South Korea, Vietnam) can often enter the EU at 0% duty, provided they meet the specific origin criteria outlined in the respective agreement. The EU's Generalised Scheme of Preferences (GSP) may also offer reduced or zero duties for products from eligible developing countries.

For the United Kingdom (UK), following Brexit, the UK has established its own network of FTAs. Products originating from countries with which the UK has an FTA (e.g., EU, Japan, Australia, New Zealand) can benefit from 'Free' duty rates under the UK Global Tariff (UKGT), provided they satisfy the rules of origin. For example, under the Trade and Cooperation Agreement (TCA) between the UK and the EU, goods originating in the EU can be imported into the UK at 0% duty, and vice-versa.

Importers must ensure they have the correct proof of origin (e.g., EUR.1 certificate, origin declaration, or statement on origin) to claim preferential rates. Failure to provide adequate proof will result in the application of the higher MFN duty rate.