Classification of Nicotine-Containing Smoking Cessation Aids Such as Chewing Gum or Patches [Excerpt from Korea Customs Service Consultation Case] Released

There is an exclusion provision for smoking cessation aids in the main provisions of Chapter 30 of the Customs Tariff Schedule.

Main Provision 1(b) of Chapter 30 of the Customs Tariff Schedule: Preparations for assisting smokers in quitting smoking [e.g., tablets, chewing gum, patches (transdermal delivery method)] (Heading 2106 or 3824)

- Nicotine-containing chewing gum: Classified under Heading 2106.90-9099, where prepared foodstuffs not elsewhere specified are classified

- Nicotine-containing patches: Considered as unspecified chemicals and classified under Heading 3824.99-9090

* WCO Case Decision

Product Name: Nicotine Chewing Gum

HS Code: Classified under Heading 2106.90

Product Description: Tablet form containing 2mg or 4mg of nicotine combined with ion exchange resin, glycerol, synthetic polymer, sodium carbonate, sodium bicarbonate, sorbitol, tobacco flavor, etc., used by people trying to reduce or quit smoking.