1. -
This Chapter does not cover medicinal cigarettes (Chapter 30).
2. -
Any products classifiable in heading 24.04 and any other heading of the Chapter are to be classified in heading 24.04.
3. -
For the purposes of heading 24.04, the expression “inhalation without combustion” means inhalation through heated delivery or other means, witho
ut combustion.
Subheading Note.
1. -
For the purposes of subheading 2403.11, the expression “water pipe
tobacco” means tobacco intended for smoking in a water pipe and which
consists of a mixture of tobacco and glycerol, whether or not containing
aromatic oils and extracts, molasses or sugar, and whether or not
flavoured with fruit. However, tobacco-free products intended for
smoking in a water pipe are excluded from this subheading