Information for ruling 600011175
This section is Advance Tariff Ruling
- Start date
- 07 Oct 2024
- Expiry date
- 06 Oct 2027
- Commodity code
- 2403910000 (opens in new tab)
- Description
- A tobacco blend consisting of tobacco leaves, homogenised tobacco leaves and tobacco dust. The materials are blended with a food-grade adhesive, used to bind the components which are then formed into cylindrical type shapes or bunches. These bunches form the inner parts of cigarillos.
- 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 240391: Other than smoking tobacco, whether or not containing tobacco substitutes in any proportion; 'homogenised' or 'reconstituted' tobacco Also classified in accordance with: Harmonised System Explanatory Note (6) to heading 2403