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 2403, FOR OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; "HOMOGENISED" OR "RECONSTITUTED" TOBACCO; TOBACCO EXTRACTS AND ESSENCES:
GIR 3B HAS BEEN USED AS THE CHEWING TOBACCO IS CONSIDEED TO BE THE ESSENTIAL CHARACTER
GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 240399, FOR OTHER THAN SMOKING TOBACCO, WHETHER OR NOT CONTAINING TOBACCO SUBSTITUTES IN ANY PROPORTION: OTHER THAN "HOMOGENISED" OR "RECONSTITUTED" TOBACCO
TARIC CODE 2403991000, FOR CHEWING TOBACCO AND SNUFF
ALSO CLASSIFIED IN ACCORDANCE WITH:-
HSEN TO HEADING 2403
CNEN TO HEADING 24039910