Chapter 24

Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body

4 類の号

類注 (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.

2401

Unmanufactured tobacco; tobacco refuse.

3 subheadings · 7 tariff items

2402

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.

3 subheadings · 4 tariff items

2403

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences.

4 subheadings · 16 tariff items

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 · 9 tariff items

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