# HS code 2404.91: Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body, for oral application > HS code 2404.91 covers products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body, for oral application, other than those classified in 2404.92 and 2404.99. It sits in heading 24.04 (products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body) in chapter 24 (tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body). Other goods of heading 24.04 are classified under 2404.11 (products intended for inhalation without combustion, containing tobacco or reconstituted tobacco), 2404.12 (products intended for inhalation without combustion, other, containing nicotine), 2404.19 (products intended for inhalation without combustion, other), 2404.92 (other, for transdermal application) or 1 other. National tariff lines under 2404.91 are live on border.bot for the United States (1 line, also used by 1 other country). Source: https://border.bot/hs-codes/240491 Last updated: 11 October 2026 [HS codes](https://border.bot/hs-codes) / [Chapter 24](https://border.bot/hs-codes/24) / [24.04](https://border.bot/hs-codes/2404) / [2404.91](https://border.bot/hs-codes/240491) ## Key facts - HS code: 2404.91 - Covers: Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body, for oral application - Heading: [24.04: Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body](https://border.bot/hs-codes/2404) - Chapter: [24: Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body](https://border.bot/hs-codes/24) - Edition: HS2022 - Duty in the United States: [See its 1 line](https://border.bot/countries/united-states/hs-codes/240491) ## What this code covers HS code 2404.91 covers products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body, for oral application, other than those classified in 2404.92 and 2404.99. The legal text of the subheading is “Other: For oral application”, read under “Other”, in HS2022. ## What it doesn’t cover Other goods of heading 24.04 are classified under 2404.11 (products intended for inhalation without combustion, containing tobacco or reconstituted tobacco), 2404.12 (products intended for inhalation without combustion, other, containing nicotine), 2404.19 (products intended for inhalation without combustion, other), 2404.92 (other, for transdermal application) or 1 other. - [2404.11](https://border.bot/hs-codes/240411) Products intended for inhalation without combustion: Containing tobacco or reconstituted tobacco - [2404.12](https://border.bot/hs-codes/240412) Products intended for inhalation without combustion: Other, containing nicotine - [2404.19](https://border.bot/hs-codes/240419) Products intended for inhalation without combustion: Other - [2404.92](https://border.bot/hs-codes/240492) Other: For transdermal application - [2404.99](https://border.bot/hs-codes/240499) Other: Other ## How it is structured 2404.91 is a six-digit subheading. Its first two digits, 24, are the chapter; the first four, 2404, are heading 24.04; the last two, 91, identify the subheading within the heading. Countries add their own digits after these six for their national tariff lines. - Chapter 24: Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body - Heading 24.04: Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body - Within the heading: Other - Subheading 2404.91: For oral application ## In other countries National tariff lines under 2404.91 are live on border.bot for the United States (1 line, also used by 1 other country). - [United States](https://border.bot/countries/united-states/hs-codes/240491): 1 line, used by 1 other country - Previous subheading: [2404.19](https://border.bot/hs-codes/240419) Products intended for inhalation without combustion: Other - Next subheading: [2404.92](https://border.bot/hs-codes/240492) Other: For transdermal application ## Frequently asked questions ### What does HS code 2404.91 cover? HS code 2404.91 covers products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body, for oral application, other than those classified in 2404.92 and 2404.99. ### Which heading and chapter is HS code 2404.91 in? HS code 2404.91 is in heading 24.04 (products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body) in chapter 24 (tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body). ### Where are goods of heading 24.04 classified when 2404.91 doesn’t fit? Other goods of heading 24.04 are classified under 2404.11 (products intended for inhalation without combustion, containing tobacco or reconstituted tobacco), 2404.12 (products intended for inhalation without combustion, other, containing nicotine), 2404.19 (products intended for inhalation without combustion, other), 2404.92 (other, for transdermal application) or 1 other. ### Which countries’ tariffs list national lines under HS code 2404.91? National tariff lines under 2404.91 are live on border.bot for the United States (1 line, also used by 1 other country). ## Sources and updates The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026. This page was last updated on 11 October 2026. Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling. Machine-readable: https://border.bot/hs-codes/240491.json