NICOTINE LOZENGE FOR THE PURPOSE OF NICOTINE REPLACEMENT THERAPY INTENDED TO ASSIST SMOKING CESSATION. THE ACTIVE INGREDIENT IS NICOTINE POLACRILEX, WHICH IS MIXED WITH OTHER EXCIPIENTS AND MADE INTO A LOZENGE. THE LOZENGES ARE IMPORTED FROM USA AND PACKED INTO FINISHED PRODUCTS SUITABLE FOR RETAIL SALE.

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 - PREPARED BINDERS FOR FOUNDRY MOULDS OR CORES; CHEMICAL PRODUCTS AND PREPARATIONS OF THE CHEMICAL OR ALLIED INDUSTRIES (INCLUDING THOSE CONSISTING OF MIXTURES OF NATURAL PRODUCTS), NOT ELSEWHERE SPECIFIED OR INCLUDED GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 382499 - OTHER THAN ELSEWHERE SPECIFIED WITHIN THIS HEADING CN CODE 38249993 - CHEMICAL PRODUCTS OR PREPARATIONS, PREDOMINANTLY COMPOSED OF ORGANIC COMPOUNDS, NOT ELSEWHERE SPECIFIED OR INCLUDED; OTHER THAN IN THE FORM OF A LIQUID AT 20 DEGREES C