DETAIL OF CLASSIFICATION ITEM

Classification: Harmonised Commodity Description and Coding System (HS)

Abbreviation: HS_KL Version: 1.3 Validity: 01.01.2002 - 31.03.2004 Family: Products

Language version: EN

Classification level: 3

Item: 2403 - Mfd tobacco & subst nes; homo or reconst tobacco; tobacco extr & ess

Correspondences:
Harmonised Commodity Description and Coding System (HS) - level 2 - 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
Harmonised Commodity Description and Coding System (HS) - level 4 - Article	240311	Water-pipe tobacco (excl. tobacco-free. See subheading note 1.)
Harmonised Commodity Description and Coding System (HS) - level 4 - Article	240319	Smoking tobacco, whether or not containing tobacco substitutes in any proportion (excl. water-pipe tobacco containing tobacco)
Harmonised Commodity Description and Coding System (HS) - level 4 - Article	240391	Tobacco, "homogenised" or "reconstituted" from finely-chopped tobacco leaves, tobacco refuse or tobacco dust (excl. products of 2404)
Harmonised Commodity Description and Coding System (HS) - level 4 - Article	240399	Chewing tobacco, snuff and other manufactured tobacco and manufactured tobacco substitutes, and tobacco powder, tobacco extracts and essences (excl. cigars, cheroots, cigarillos and cigarettes, smoking tobacco whether or not containing tobacco substitutes in any proportion, "homogenised" or "reconstituted" tobacco, nicotine extracted from the tobacco plant, insecticides manufactured from tobacco extracts and essences, and products of 2404)