関税スケジュール 裁定 D-メモランダ 貿易救済措置 PGA要件 制裁体制

Heading 2404

Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body.

6 subheadings

細号

2404.11

Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. - Products intended for inhalation without combustion: - Containing tobacco or reconstituted tobacco

3 tariff items

2404.12

Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. - Products intended for inhalation without combustion: - Other, containing nicotine

1 tariff items

2404.19

Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. - Products intended for inhalation without combustion: - Other

1 tariff items

2404.91

Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. - Other: - For oral application

2 tariff items

2404.92

Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. - Other: - For transdermal application

1 tariff items

2404.99

Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. - Other: - Other

1 tariff items

関連事前裁定

解説注記

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 (SH). General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease...

Source: advance_ruling (8000002334)

Chapter 24 Notes (3)
1. 1. This Chapter does not cover medicinal cigarettes (Chapter 30).
2. 2. Any products classifiable in heading 24.04 and any other heading of the Chapter are to be classified in heading 24.04.
3. 3. For the purposes of heading 24.04, the expression “inhalation without combustion” means inhalation through heated delivery or other means, without combustion.

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