Heading 2404 covers products containing tobacco, reconstituted tobacco, or nicotine for inhalation or intake. A device with no nicotine or tobacco content — such as a plain vaping device or mod — would not fall here and would instead classify under the electrical apparatus or mechanical appliance headings depending on its construction. The presence of nicotine or tobacco is the threshold criterion.

FDA requires premarket tobacco product authorization (PMTA) for heated tobacco products before they may be sold in the US. Products without a marketing granted order are subject to import refusal and enforcement action. Because this heading is relatively new, some importers have faced classification uncertainty at entry; working with a licensed customs broker and confirming FDA authorization status before shipment is strongly advisable.