CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:
GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 2403 - OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES.
GIR5B HAS BEEN USED AS THE GOODS ARE PACKED IN PACKAGING WHICH IS SPECIFICALLY MADE FOR THE PRODUCT (I.E. IN A SMALL PLASTIC TUB
GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 240310 - SMOKING TOBACCO, WHETHER OR NOT CONTAINING TOBACCO SUBSTITUTES IN ANY PROPORTION.
CN CODE 24031010 - IN IMMEDIATE PACKINGS OF A NET CONTENT NOT EXCEEDING 500g.
HARMONISED SYSTEM EXPLANATORY NOTES:
HSEN TO HEADING 2403 NOTE 1 AND SUB HEADING EXPLANATORY NOTE 240311;
CNEN TO CODES ; SMOKING TOBACCO, WHETHER OR NOT CONTAINING TOBACCO SUBSTITUTES IN ANY PROPORTION.
EXCLUSIONS/INCLUSIONS:
EXCLUDED FROM CODE 240319 AS ITEM IS A WATERPIPE SMOKING TOBACCO.