UNMANUFACTURED TOBACCO, WHICH HAS BEEN STEMMED/STRIPPED, BROKEN, CUT AND SAUCED/MARINATED WITH A LIQUID OF APPROPRIATE COMPOSITION MAINLY IN ORDER TO PREVENT MOULD AND DRYING AND ALSO TO PRESERVE THE SUGARS.

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 2403 - OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 240319 - OTHER THAN WATER PIPE TOBACCO