Tobacco, Nicotine Products & Inhalation Devices

Heading 2404 covers products intended for inhalation without combustion — such as heated tobacco sticks, nicotine pouches, and similar devices or consumables — that do not fit the definitions of cigarettes or other manufactured tobacco in 2402 or 2403. The key distinction is the absence of combustion in the intended use. E-cigarette liquids and devices may also fall here depending on their composition and function.

FDA's Center for Tobacco Products requires a Premarket Tobacco Product Application (PMTA) or other marketing authorization for new tobacco products, including most heated tobacco and nicotine inhalation products. Importers of products without marketing authorization risk detention and refusal of admission. Established cigarette and smokeless tobacco products face separate substantial-equivalence or exemption pathways.