WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
24.01 - Unmanufactured tobacco; tobacco refuse. - Tobacco, not stemmed/stripped 240 1.20 - Tobacco, partly or wholly stemmedstripped 2401.30 - Tobacco refuse 2401.10 his heading covers : (1) Unmanufactured tobacco in the form of whole plants or leaves in the natural state or as cured or fermented leaves, whole or stemmedlstnpped, trimmed or untrimmed, broken or cut (including pieces cut to shape, but not tobacco ready for smoking). Tobacco leaves, blended, stemmedstripped and " cased " (" sauced " or " liquored ") with a liquid of a propriate com osition mainly in order to prevent mould and drying and also to preserve t e flavour are so covered in this heading. g (2) Tobacco refuse, e.g., waste resulting from the manipulation of tobacco leaves, or fkom the manufacture of tobacco products (stalks, stems, midnbs, trimmings,dust, etc.).
Notes. 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.