Chapter 24 Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended to be smoked without combustion; other nicotine-containing products used to administer nicotine to humans - PART IV: PROCESSED FOODS; BEVERAGES
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Chapter 24: Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended to be smoked without combustion; other nicotine-containing products used to administer nicotine to humans |
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Notes |
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1. This Chapter does not cover medicinal tobacco products (Chapter 30). |
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2. Any product classifiable in heading 24.04 and any other heading of this Chapter is to be classified in heading 24.04. |
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3. For the purposes of heading 24.04, the expression “suction without combustion” means suction through heating or other means, without combustion. |
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Subheading Notes |
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1. For the purposes of subheading 2403.11, the term “water pipe tobacco” means tobacco intended for smoking in a water pipe and consisting of a mixture of tobacco and glycerin, whether or not containing aromatic oils and essential oils, molasses or sugar, and whether or not flavoured with fruit. However, non-tobacco products intended for smoking in a water pipe are excluded from this subheading. |
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2401 |
Unmanufactured tobacco leaves; tobacco waste |
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240110 |
– Unstemmed tobacco leaves: |
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24011010 |
– – Virginia type, flue-cured |
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24011020 |
– – Virginia type, other than hot air dried type |
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24011040 |
– – Burley type |
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24011050 |
– – Other, hot air dried |
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24011090 |
– – Other |
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240120 |
– Tobacco leaves, partially or totally stemmed: |
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24012010 |
– – Virginia type, flue-cured |
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24012020 |
– – Virginia type, other than hot air dried type |
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24012030 |
– – Oriental type |
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24012040 |
– – Burley type |
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24012050 |
– – Other, flue-cured |
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24012090 |
– – Other |
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240130 |
– Tobacco leaf waste: |
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24013010 |
– – Tobacco stalk |
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24013090 |
– – Other |
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2402 |
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes |
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24021000 |
– Cigars, cigarillos and cigarillos, containing tobacco leaves |
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240220 |
– Cigarettes containing tobacco leaves: |
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24022010 |
– – Beedies (SEN) |
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24022020 |
– – Cigarettes, containing cloves (SEN) |
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24022090 |
– – Other |
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240290 |
– Other types: |
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24029010 |
– – Cigars, cigarillos and cigarillos made from tobacco substitutes |
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24029020 |
– – Cigarettes made from tobacco leaf substitutes |
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2403 |
Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences |
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– Smoking tobacco, whether or not containing tobacco substitutes in any proportion: |
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240311 |
– – Water pipe tobacco specified in Subheading Note 1 to this Chapter: |
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24031110 |
– – – Put up for retail sale |
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24031190 |
– – – Other |
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240319 |
– – Other types: |
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– – – Put up for retail sale: |
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24031911 |
– – – – Ang Hoon (SEN) |
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24031919 |
– – – – Other |
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24031920 |
– – – Other manufactured tobacco for the manufacture of cigarettes |
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– – – Other types: |
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24031991 |
– – – – Ang Hoon (SEN) |
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24031999 |
– – – – Other |
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– Other types: |
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240391 |
– – “Homogenized” or “reconstituted” tobacco: |
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24039110 |
– – – Put up for retail sale |
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24039190 |
– – – Other |
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240399 |
– – Other types: |
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24039910 |
– – – Tobacco leaf extracts and essences |
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24039930 |
– – – Processed tobacco leaf substitutes |
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24039940 |
– – – Tobacco powder for snuff, sucking, dry or not dry (SEN) |
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24039950 |
– – – Chewing and sucking tobacco |
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24039990 |
– – – Other |
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2404 |
Products containing tobacco, reconstituted tobacco, nicotine, or tobacco substitutes or nicotine substitutes, intended to be smoked without combustion; other nicotine-containing products intended to deliver nicotine into the human body |
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– Products used for smoking without burning: |
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24041100 |
– – Contains tobacco leaves or reconstituted tobacco |
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240412 |
– – Other, containing nicotine: |
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24041210 |
– – – Liquid or gel for electronic cigarettes (SEN) |
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24041290 |
– – – Other |
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240419 |
– – Other types: |
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24041910 |
– – – Contains tobacco leaf substitutes |
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24041920 |
– – – Contains nicotine replacement ingredients |
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– Other types: |
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240491 |
– – Oral use: |
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24049110 |
– – – Nicotine gum (SEN) |
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24049190 |
– – – Other |
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240492 |
– – Transdermal type: |
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24049210 |
– – – Nicotine patch (SEN) |
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24049290 |
– – – Other |
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24049900 |
– – Other |
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(SEN): Refer to the Supplementary Explanatory Notes (SEN) of the ASEAN Harmonized Tariff Nomenclature (AHTN) 2022 |