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Sistema armonizado
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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