FLAKED ASIAN SUN CURED TOBACCO. UNMANUFACTURED TOBACCO IN THE FORM OF DRIED FRAGMENTS OF LEAVES HAVING THE APPEARANCE OF SMALL FLAKES. YELLOW/BROWN IN COLOUR THE TOBACCO HAS BEEN CURED IN THE SUN WITHOUT ANY INDUSTRIAL OR OTHER MANUFACTURING PROCESS. THE PRODUCT REQUIRES FURTHER PROCESSING BEFORE IT IS READY TO BE SMOKED AND IS PRESENTED IN PLASTIC BAGS WITH 225 GRAMS PER PACKET.

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 5 B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING. 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 HSEN GENERAL NOTE TO CHAPTER 24 HSEN NOTE (1) TO HEADING 2401 CNEN TO HEADING 2401 - PENULTIMATE SENTENCE