Sistema armonizado

Note.

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

2.-  Any products classifiable in heading 24.04 and any other heading of the Chapter are to be classified in heading 24.04.

3.-  For the purposes of heading 24.04, the expression “inhalation without combustion” means inhalation through heated delivery or other means, without combustion.

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.