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.

Chapter 30, Main Provision 1(b) of the Customs Tariff Schedule: Preparations intended to assist 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, which includes prepared foodstuffs not elsewhere specified

 - Nicotine-containing patches: Considered as chemicals not elsewhere specified 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 individuals who wish to reduce or quit smoking.