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Section IV : Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes

Tobacco and manufactured tobacco substitutes

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Chapter notes

  • 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.

Section notes

  • 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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