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Harmonized Tariff Codes: E-liquids containing nicotine typically fall under HS code 2404.12, while devices are classified under 8543.40

Baumgardner (2006) argues that English terms can be used as attention getters, either on their own, or mixed with the vernacular language

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The amount of nicotine delivered during vaping depends on: Nicotine strength in mg/ml Nicotine salt or freebase formulation Device power Coil resistance Airflow Amount of vapour produced Puff length and depth Frequency of use Individual nicotine absorption This means two people using the same e-liquid could receive different amounts of nicotine if they use different devices or inhale differently