2404 - 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:

This HTS category, 2404, encompasses a specific range of products designed for the intake of nicotine or other substances into the human body, with a key distinction being their method of use. It covers items intended for inhalation without combustion, such as e-liquids for electronic cigarettes, heated tobacco products, and nicotine pouches. Additionally, it extends to other products where the primary purpose is the delivery of nicotine to the body, excluding traditional tobacco products that require burning.

To understand the scope of 2404, it's crucial to differentiate it from its sibling categories within the HTS. Unlike categories under Chapter 01 (Live Animals) or other chapters dealing with raw materials, foodstuffs, or manufactured goods not directly related to substance intake for physiological effects, 2404 focuses on specific delivery mechanisms for nicotine and related compounds. It is distinct from Chapter 24's earlier headings, which primarily deal with unmanufactured tobacco and traditionally manufactured tobacco products like cigarettes and cigars.

Within HTS 2404, two primary subcategories exist to further refine classification. The first addresses products specifically designed for inhalation without combustion, targeting the delivery of active ingredients through aerosolization or vapor. The second subcategory captures "other" nicotine-containing products intended for bodily intake, which would encompass items not falling under the inhalation criteria but still designed for purposes like transdermal absorption or oral consumption where nicotine delivery is the primary function. This subdivision allows for precise classification based on the mode of use and product formulation.