Palm leaves rolled into the shape of a cone intended to be filled with smokable substances, chosen by the user. These are made from Palm leaf from tobacco, and corn husk filter. The product does not contain tobacco. These are presented in display boxes, there are two cones to a pack
Keywords
PUT UP FOR RETAIL SALETOBACCO SUBSTITUTESPARTS OF PLANTSSMOKING ARTICLESMANUFACTURED TO SHAPE
Justification
Classification has been determined in accordance with the following:
For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect –
a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and
b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b))
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 2403: Other manu-factured tobacco and manufactured tobacco substitutes; 'homoge-nised' or 'reconstituted' tobacco; tobacco extracts and essences
GIR 6 has been used to classify this product by the terms of heading 240399: Other than smoking tobacco, whether or not containing tobacco substitutes in any proportion, other than 'homogenised' or 'reconstituted' tobacco
8 Digit code 24039990: Other chewing tobacco and snuff
Also classified in accordance with:
Harmonised System Explanatory Notes to heading 2403