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Chapter 24 |
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TOBACCO
AND MANUFACTURED TOBACCO SUBSTITUTES |
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Note. |
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1.
This Chapter does not cover medicinal cigarettes (Chapter 30). |
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Subheading
Note. |
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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. |
| HS code |
Product
description in English |
| 2401 |
Unmanufactured
tobacco; tobacco refuse. |
| 240110 |
-
Tobacco, not stemmed/stripped: |
| 24011010 |
-
- Virginia type, flue-cured |
| 24011020 |
-
- Virginia type, other than flue-cured |
| 24011040 |
-
- Burley type |
| 24011050 |
-
- Other, flue-cured |
| 24011090 |
-
- Other |
| 240120 |
-
Tobacco, partly or wholly stemmed/stripped: |
| 24012010 |
-
- Virginia type, flue-cured |
| 24012020 |
-
- Virginia type, other than flue-cured |
| 24012030 |
-
- Oriental type |
| 24012040 |
-
- Burley type |
| 24012050 |
-
- Other, flue-cured |
| 24012090 |
-
- Other |
| 240130 |
-
Tobacco refuse: |
| 24013010 |
-
- Tobacco stems |
| 24013090 |
-
- Other |
| 2402 |
Cigars,
cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. |
| 24021000 |
-
Cigars, cheroots and cigarillos, containing tobacco |
| 240220 |
-
Cigarettes containing tobacco: |
| 24022010 |
-
- Beedies |
| 24022020 |
-
- Clove cigarettes |
| 24022090 |
-
- Other |
| 240290 |
-
Other: |
| 24029010 |
-
- Cigars, cheroots and cigarillos of tobacco substitutes |
| 24029020 |
-
- Cigarettes of tobacco substitutes |
| 2403 |
Other
manufactured tobacco and manufactured tobacco substitutes; “homogenised” or
“reconstituted” tobacco; tobacco extracts and essences. |
| |
-
Smoking tobacco, whether or not containing tobacco substitutes in any
proportion: |
| 24031100 |
-
- Water pipe tobacco specified in Subheading Note 1 to this Chapter |
| 240319 |
-
- Other: |
| |
-
- - Packed for retail sale: |
| 24031911 |
-
- - - Ang Hoon |
| 24031919 |
-
- - - Other |
| 24031920 |
-
- - Other manufactured tobacco for the manufacture of cigarettes |
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-
- - Other: |
| 24031991 |
-
- - - Ang Hoon |
| 24031999 |
-
- - - Other |
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-
Other: |
| 240391 |
-
- “Homogenised’’ or “reconstituted” tobacco: |
| 24039110 |
-
- - Packed for retail sale |
| 24039190 |
-
- - Other |
| 240399 |
-
- Other: |
| 24039910 |
-
- - Tobacco extracts and essences |
| 24039930 |
-
- - Manufactured tobacco substitutes |
| 24039940 |
-
- - Snuff, whether or not dry |
| 24039950 |
-
- - Chewing and sucking tobacco |
| 24039990 |
-
- - Other |