Import duty / Chapter 24 / Heading 2404 / HS 2404.91
Goods classified under HS 2404.91, products n.e.c. in heading 2404, intended for the intake of nicotine into the human body, for oral application, enter the United States at 6.4% and Canada at Free under the published MFN rates (verified October 2026). Made in Canada, the US or Mexico, they clear duty-free at both borders with a USMCA certificate of origin. LoadLoom ships them door to door across the border and shows the landed cost before you book.
Published rates for HS 2404.91 and a worked example on a $10,000 declared value.
| Entering | Published rate | Made in CA, US or MX (USMCA) | Made elsewhere, on $10,000 |
|---|---|---|---|
| United States | 6.4% general (MFN) | Free with certificate of origin | Duty $640.00 + merchandise processing $34.64 |
| Canada | Free MFN | Free with certificate of origin | Duty $0.00 + GST $500.00 (HST or QST where the province charges it) |
Rates from the US Harmonized Tariff Schedule and the Canadian Customs Tariff, verified October 2026. North American origin goods under this line clear duty-free at both borders with the certificate on file. Trade actions (surtaxes, Section 232 and 301 measures) can add to the published rate; the broker confirms at entry.
Duty, taxes, merchandise processing, brokerage and bond on your declared value, with HS 2404.91 prefilled.
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This page is a free reference for shippers, not a customs ruling. Final classification and duty are determined by the licensed customs broker at entry, and government amounts are always billed at actual. Rates change with each tariff edition and trade action.
6.4% general rate on the declared value; on a $10,000 shipment that is $640 plus a $34.64 merchandise processing charge. North American origin goods with a certificate of origin enter free.
Free MFN on the value for duty, then GST of 5% (or HST, or GST plus QST in Quebec) on the duty-paid value. USMCA origin goods enter duty-free with the certificate; GST still applies.
Heading 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. 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. The 6-digit subheading is the international HS level; the US and Canadian tariffs add national digits that your broker assigns at entry.
LoadLoom's licensed customs broker prepares the entry from the commercial invoice and certificate of origin you upload in the booking checklist; the carrier presents the paperwork at the crossing. Government amounts are billed at actual.
All of heading 2404 ยท 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 ยท Every chapter
