Section 04 Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes 24 Tobacco and manufactured tobacco substitutes 24 04 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. Commodity Code Description 24 04 11 Other, containing nicotine 24 04 12 E-cigarette liquid or gel 24 04 19 Containing tobacco substitutes 24 04 91 Nicotine chewing gum 24 04 92 Nicotine patch