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. 24 04 92 Nicotine patch Commodity Code Description 24 04 92 10 Nicotine patch 24 04 92 90 Other