Product classification expanded to include inhalation without combustion for nicotine products, creating a new tariff heading and duty structure. Amendment revises Section IV and Chapter 24 to include tobacco, tobacco substitutes and other nicotine-containing products, expressly covering products 'intended for inhalation without combustion.' Notes require classification into heading 2404 where applicable and define 'inhalation without combustion' as inhalation via heated delivery or other non combustion means. A new heading 2404 lists subheadings for inhalation and other nicotine-containing products, distinguishing products containing tobacco, products containing nicotine, and other oral or transdermal applications, with specified units and duty rates.
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Product classification expanded to include inhalation without combustion for nicotine products, creating a new tariff heading and duty structure.
Amendment revises Section IV and Chapter 24 to include tobacco, tobacco substitutes and other nicotine-containing products, expressly covering products "intended for inhalation without combustion." Notes require classification into heading 2404 where applicable and define "inhalation without combustion" as inhalation via heated delivery or other non combustion means. A new heading 2404 lists subheadings for inhalation and other nicotine-containing products, distinguishing products containing tobacco, products containing nicotine, and other oral or transdermal applications, with specified units and duty rates.
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