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Information for ruling 600002070

This section is Advance Tariff Ruling

Start date
15 Oct 2021
Expiry date
14 Oct 2024
Description
Raw unmanufactured tobacco. This is whole leaf, it has not been stemmed or stripped. It is flue- cured tobacco of the Virginia type. The leaves will be shredded into smoking tobacco, for personal use.
Keywords
TOBACCO UNMANUFACTURED TOBACCO FLUE CURED VIRGINIA TOBACCO FOR PERSONAL USE
Justification
Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 Has been used to classify this product by the terms of heading 2401: Unmanufactured tobacco; tobacco refuse GIR 6 Has been used to classify this product by the terms of heading 240110: Tobacco, not stemmed/stripped CN code 24011085: Flue-cured tobacco Taric code 2401108510; Flue-cured Virginia type Also classified in accordance with: Harmonised System Explanatory Notes to heading 2401 Combined Nomenclature Explanatory Notes to heading 2401