Nicotine Products for Inhalation Without Combustion (E-Cigarettes & Vaping)

The US schedule separates aromatic nicotine mixtures (flavored e-liquids and devices, 2404120500 series) from non-aromatic formulations (2404121000 series), and further distinguishes disposable e-cigarettes within each category. This split affects both duty treatment and, critically, FDA enforcement posture — flavored e-cigarettes face heightened PMTA scrutiny and are frequently subject to import alerts.

All products under this heading require FDA Center for Tobacco Products premarket marketing authorization (PMTA) before they may be legally marketed in the US. Shipments of unauthorized products are subject to refusal of admission. Importers should confirm PMTA status for each specific product and formulation, as authorization is product-specific, not brand-wide. Consult a licensed customs broker or regulatory counsel familiar with FDA tobacco requirements before importing.