UNMANUFACTURED TOBACCO LEAF PARTLY OR WHOLLY STEMMED/STRIPPED. SAMPLE CONTAINS TOBACCO LEAF IN THE FORM OF SMALL FLAKES WITH SOME STEM TISSUE ALSO BEING PRESENT INDICATING THAT THE TOBACCO WAS PARTLY OR WHOLLY STEMMED/STRIPPED AND HAD NOT BEEN MADE BY THE MANIPULATION OF TOBACCO WASTE. THE GOLDEN COLOUR OF THE TOBACCO IS CONSISTENT WITH THE SAMPLE BEING SUN CURED.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIR)S: GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 2401 - UNMANUFACTURED TOBACCO; TOBACCO REFUSE. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 240120 - TOBACCO, PARTLY OR WHOLLY STEMMED/STRIPPED. CN CODE 24012060 - SUN-CURED ORIENTAL TYPE TOBACCO ALSO CLASSIFIED IN ACCORDANCE WITH: HSENS NOTE (1) TO 2401