WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
No WCO Explanatory Note for this subheading (Bangladesh national subdivision — no WCO equivalent).
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.