9902.01.13 - Gum containing nicotine and containing synthetic sweetening agents (e.g., saccharin) instead of sugar (provided for in subheading 2106.90.98)

This HTS classification, 9902.01.13, specifically addresses nicotine-containing gums that utilize synthetic sweetening agents, such as saccharin, as a substitute for traditional sugar. These products are intended for consumption and fall under temporary import restrictions or modifications, as indicated by their placement within Chapter 99 of the Harmonized Tariff Schedule. The core defining characteristic is the combination of nicotine, a gum base, and artificial sweeteners, differentiating it from standard confectionery or other forms of nicotine replacement therapy not meeting these exact specifications.

Given the extensive list of sibling categories under the HTS Root, the key distinction for 9902.01.13 lies in its unique combination of pharmaceutical (nicotine) and food-like (gum base, sweetener) attributes, coupled with its special classification status. Most other HTS codes at the root level cover broad categories of goods like live animals, agricultural products, or manufactured goods without these specific characteristics and temporary legislative provisions. This code's specificity is crucial for accurate tariff application and compliance with any relevant trade or regulatory requirements.

As this is a leaf node within the HTS database, there are no further subcategories for this particular entry. The classification is complete at this level, meaning all goods meeting the precise description of nicotine gum with synthetic sweeteners will be classified under 9902.01.13. Therefore, any importer or exporter should focus on verifying that the merchandise precisely matches the description provided, including the presence of nicotine and the exclusive use of synthetic sweeteners in place of sugar, to ensure correct duty assessment and regulatory adherence.