WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
24.02 - Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. 2402. '10 - Cigars, cheroots and cigarillos, containing tobacco 2402.20 2402.90 - Cigarettes containing tobacco - Other This heading is restricted to cigars (wrapped or not), cheroots, cigarillos and cigarettes, made of tobacco or of tobacco substitutes. Other smoking tobacco, whether or not containing tobacco substitutes in any proportion, is excluded (heading 24.03). This heading covers : (I) Cigars, cheroots and cigarillos, containing tobacco. r Such products ma be made wholly of tobacco or of mixtures of tobacco and tobacco substitutes, regard ess of the proportions of tobacco and tobacco substitutes present in the mixture. (2) Cigarettes containing tobacco. Apart from ci arettes containing on1 tobacco, this headin also includes those made fiom mixtures of to acco and tobacco su stitutes, regardless o the proportions of tobacco and tobacco substitutes in the mixture. % g f (3) Cigars, cheroots, cigarillos and cigarettes of tobacco substitutes, for example, " cigarettes " (" smokes ") made from specially processed leaves of a variety of lettuce, containing neither tobacco nor nicotine. The heading does not cover medicinal cigarettes (Chapter 30). However, cigarettes containin certain types of products specifically formulated to discourage the habit of smoking but wkc do not possess medicinal properties remain classified in this heading. f
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.