Unmanufactured tobacco; tobacco refuse.

Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS). General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease...

Source: advance_ruling (8000006301)

Unmanufactured tobacco; tobacco refuse As regards tobacco in the natural or unmanufactured state, see the HS Explanatory Note to heading 2401 , first paragraph, (1). It is to be noted that: (a)  ‘flue-cured’ Virginia type tobacco means tobacco which has been cured under artificial atmospheric conditions by a process of regulating the heat and ventilation, without allowing smoke and fumes to...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Tobacco refuse In addition to the products listed in the HS Explanatory Note to heading 2401 , first paragraph, (2), this subheading also includes: 1.  waste resulting from the manipulation of tobacco leaves; it is known generally in the trade as ‘offal’ but also referred to variously in Member States as ‘smalls’, ‘winnowings’, ‘sweepings’, ‘kirinti’ or ‘broquelins’, etc. It generally contains...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)