SHISHA SMOKING TOBACCO. INGREDIENTS : TOBACCO 25%, NATURAL FOOD FLAVOURS 7%, GLYCERIN 33%, HONEY 37%, NICOTINE 0.05%, TAR 0%. SUPPLIED IN RETAIL PACKS OF 5OZ, 25OZ, 50OZ AND 1KG.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIRS) GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 2403 OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES. GIR 5(B) HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 240311 SMOKING TOBACCO, WHETHER OR NOT CONTAINING TOBACCO SUBSTITUTES IN ANY PROPORTION, WATER PIPE TOBACCO SPECIFIED IN SUBHEADING NOTE 1 TO THIS CHAPTER. ALSO CLASSIFIED IN ACCORDANCE WITH: HARMONISED SYSTEM EXPLANATORY NOTES (HSENS) HSENS TO CHAPTER 24 SUBHEADING NOTE 1. HSENS TO HEADING 2403 NOTE (1). COMBINED NOMCLAMENTURE EXPLANATORY NOTES (CNENS) CNENS TO 2403. WCO OPINION TO 2403.10 RE WATER PIPE TOBACCO.