Section 04 Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes 24 Tobacco and manufactured tobacco substitutes 24 04 Products containing tobacco,reconstitued tobacco,nicotine,or tobacco or nicotine..... 24 04 12 E-liquid 24 04 12 10 E-liquid Commodity Code Description 24 04 12 10 000 Other, containing nicotine