PALM LEAVES ROLLED INTO THE SHAPE OF A CONE INTENDED TO BE FILLED WITH SMOKEABLE, DRIED PLANT MATERIAL. THEY ARE HOLLOW EMPTY CONES, GREEN IN COLOUR WITH A CORN HUSK FILTER AT ONE END. DOES NOT CONTAIN ANY NICOTINE, OR TOBACCO, OR ANY OTHER FLAVOURINGS. THE PRODUCT IS PUT UP FOR RETAIL SALE IN SINGLE PLASTIC TUBES WITH A CLOSURE CAP AT ONE END, WHICH ARE DISPLAYED IN A PRINTED CARDBOARD DISPENSER OR MULTI PACKS OF UP TO TWENTY FIVE PIECES IN A ZIPPER SEALED PLASTIC POUCH, WHICH ARE DISPLAYED IN A PRINTED CARDBOARD BOX HOLDER.

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 THE HEADING 2403 - OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; 'HOMOGENISED' OR 'RECONSTITUTED' TOBACCO; TOBACCO EXTRACTS AND ESSENCES GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING - PLASTIC TUBES AND CARDBOARD DISPLAY BOXES GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 240399 - OTHER THAN ELSEWHERE SPECIFIED WITHIN THE HEADING CN CODE 24039990 - OTHER THAN CHEWING TOBACCO AND SNUFF ALSO CLASSIFIED IN ACCORDANCE WITH CHAPTER 24 GENERAL NOTE (PARAGRAPH 7)