WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
24.03 - Other manufactured tobacco and manufactured tobacco substitutes; "homogenisedn or ccreconstituted"tobacco; tobacco extracts and essences (+). - Smoking tobacco, proportion : whether or not containing tobacco substitutes in any 2403.1 1 - - Water pipe tobacco specified in SubheadingNote 1 to this Chapter 2403.19 - - Other - Other : 2403.91 2403.99 - - " Homogenised " or " reconstituted 'tobacco - - Other This heading covers : (1) Smoking tobacco, whether or not containing tobacco substitutes in any proportion, for example, manufactured tobacco for use in pipes or for making cigarettes. (2) Chewing tobacco, usually highly fermented and liquored. (3) Snuff, more or less flavoured. (4) Tobacco compressed or liquored for making snuff. (5) Manufactured tobacco substitutes, for example, smoking mixtures not containing tobacco. However, products such as cannabis are excluded (heading 12.11). (6) " Homo enised " or " reconstituted " tobacco made b agglomerating fine1 'Iivided tobacco om tobacco leaves, tobacco refise or dust, w ether or not on a bac 'ng (e.g., sheet of cellulose from tobacco stems), generally put up in the form of rectangular sheets or strip. It can be either used in the sheet form (as a wrapper) or shreddedlchopped (as a filler). K L (7) Tobacco extracts and essences. These are liquids extracted fiom moist leaves by ressure, or prepared by boiling waste tobacco in water. They are used mainly for the rnanu acture of insecticides and parasiticides. P The heading does not cover : (a) Nicotine (the alkaloid extracted fkom tobacco) (heading 29.39). (b) Insecticides of heading 38.08.
Subheading Explanatory Note. Subheading 2403.11 This subheadin covers, inter alia, products consisting of a mixture of tobacco, molasses or sugar, flavoured with ?hut, glycerol, arornatlc oils and extracts (e.g., "Meassel" or "Massel"). It also covers products not containing molasses or sugar (e.g., "Tumbak" or "Ajami"). However, the subheading excludes tobacco-free products for water pipes (e.g., "Jurak") (subheading 2403.99). A water piye is also known by other names such as "narguile", "argila", "boury", "gouza", "hookah", "shisha" or 'hubble-bubble" Section V MINERAL PRODUCTS
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.