Harmonized System

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Section IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Note.

1.-  In this Section the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.

 

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Chapter 24

Tobacco and manufactured tobacco substitutes

Note.

1.-  This Chapter does not cover medicinal cigarettes (Chapter 30).

Subheading Note.

1.-  For the purposes of subheading 2403.11, the expression “water pipe tobacco” means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit.  However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading.

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Heading 2403

Other manufactured tobacco and manufactured tobacco substitutes; «homogenised» or «reconstituted» tobacco; tobacco extracts and essences.

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2403.1

- Smoking tobacco, whether or not containing tobacco substitutes in any proportion 

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2403.11

-- Water pipe tobacco specified in Subheading Note 1 to this Chapter

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2403.19

-- Other

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2403.9

- Other 

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2403.91

-- «Homogenised» or «reconstituted» tobacco

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2403.99

-- Other

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