CIGARETTES MADE OF TOBACCO. GOODS COMPRISE ROLLS OF TOBACCO MADE OF THREE BASIC COMPONENTS, WITHOUT A FILTER ATTACHED AND WHICH MAY OR MAY NOT BE SMOKED AS IT IS. (1) THE CUT TOBACCO COMPRISES DIFFERENT TYPES OF TOBACCO LEAVES BLENDED TOGETHER AND WHICH MAY OR MAY NOT HAVE OTHER TOBACCO PRODUCTS ADDED, SUCH AS BUT NOT LIMITED TO, RECONSTITUTED TOBACCO AND EXPANDED TOBACCO PRODUCTS. IN ADDITION, THE BLEND MAY OR MAY NOT HAVE ADDITIVES SUCH AS CASINGS, FLAVOURS ETC. (2) THE OUTER WRAPPING IS A WHITE COLOURED POROUS PAPER. THE POROSITY OF THE PAPER CAN VARY AND IS USED TO ALTER THE SMOKING CHARACTERISTICS OF THE PRODUCT. (3) THE ADHESIVE IS USED TO BIND ONE SIDE OF THE OUTER WRAPPING MATERIAL TO ITS OTHER SIDE ALONG THE LENGTH OF THE PRODUCT.

GIR1 TERMS OF HEADING 2402 INCLUDES CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES. GIR6 TERMS OF ONE DASH SUBHEADING 240220, CIGARETTES CONTAINING TOBACCO. CN CODE 24022090, OTHER THAN CONTAINING CLOVES.