DETAIL OF CLASSIFICATION ITEM

Classification: Harmonised Commodity Description and Coding System (HS)

Abbreviation: HS_KL Version: 1.5 Validity: 01.01.2005 - 31.12.2005 Family: Products

Language version: EN

Classification level: 2

Item: 24 - Tobacco and manufactured tobacco substitutes

Correspondences:
Harmonised Commodity Description and Coding System (HS) - level 1 - Section	04	Prepared foodstuffs; beverages, spirits and vinegar; 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
Harmonised Commodity Description and Coding System (HS) - level 3 - Heading	2401	Tobacco unmanufactured; tobacco refuse
Harmonised Commodity Description and Coding System (HS) - level 3 - Heading	2402	Cigars, cheroots, cigarillos&cigarette of tobacco/tobacco substitutes
Harmonised Commodity Description and Coding System (HS) - level 3 - Heading	2403	Manufactured tobacco and manufactured tobacco substitutes, "homogenised" or "reconstituted" tobacco, tobacco extracts and tobacco essences (excl. products of 2404 and cigars, incl. cheroots, cigarillos and cigarettes)
Harmonised Commodity Description and Coding System (HS) - level 3 - 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