SUN CURED TOBACCO IN 225 GRAMME PLASTIC BAGS. IT HAS NOT HAD ANY INDUSTRIAL OR MANUFACTURING PROCESS, AND REQUIRES FURTHER PROCESSING BEFORE IT CAN BE USED. IT IS IN THE FORM OF SMALL FLAKES, MAINLY LIGHT BROWN IN COLOUR

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 2401 - UNMANUFACTURED TOBACCO; TOBACCO REFUSE GIR 5 B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 240120 - TOBACCO, PARTLY OR WHOLLY STEMMED/STRIPPED CN CODE 24012060 - SUN-CURED ORIENTAL TYPE TOBACCO ALSO CLASSIFIED IN ACCORDANCE WITH: HSEN GENERAL NOTE TO CHAPTER 24 HSEN NOTE (1) TO HEADING 2401 CNEN TO HEADING 2401 - PENULTIMATE SENTENCE