A PLASTIC SMOKELESS CIGARETTE, NOT ELECTRONIC, TO HELP PEOPLE GIVE UP SMOKING, CONTAINS A SMOKE/MENTHOL FLAVOUR WHICH IS INHALED BY THE SMOKER.

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 3824 - CHEMICAL PRODUCTS AND PREPARATIONS OF THE CHEMICAL OR ALLIED INDUSTRIES (INCLUDING THOSE CONSISTING OF MIXTURES OF NATURAL PRODUCTS), NOT ELSEWHERE SPECIFIED OR INCLUDED. GIR 3B HAS BEEN USED AS THE CHEMICAL WITHIN THE LABEL IS CONSIDERED TO GIVE THE ESSENTIAL CHARACTER. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 382499 - OTHER THAN ELSEWHERE SPECIFIED. CN CODE 38249993 - CHEMICAL PRODUCTS OR PREPARATIONS PREDOMINANTLY COMPOSED OF ORGANIC COMPOUNDS, NOT ELSEWHERE SPECIFIED OR EXCLUDED; OTHER THAN IN THE FORM OF A LIQUID AT 20 DEGREES C. TARIC CODE 3824999390 - OTHER THAN ELSEWHERE SPECIFIED.