Information for ruling 600013281
This section is Advance Tariff Ruling
- Start date
- 24 Jun 2025
- Expiry date
- 23 Jun 2028
- Commodity code
- 2404110010 (opens in new tab)
- Description
- Product is a box of tobacco sticks in the original flavour. They are made from reconstituted tobacco. This product is the sticks only and is not the heating device. To use, the are inserted into a compatible heating device and the user inhales from the other end. This heating device heats them to around 350°C, but there is no combustion. They do produce a nicotine-containing aerosol (commonly referred to as vapour) but no smoke. This vapour is lighter than a e-cigarette and cleaner than cigarette smoke. They are packaged in a box of 20 in a cardboard box wrapped in plastic. These boxes of 20 are sold in retail. Outer packaging is 10 x 20 sticks packs to have boxes of 200 sticks total.
- Keywords
-
- RECONSTITUTED
- FLAVOURED
- WITHOUT HEATING DEVICE
- FOR HEATING
- SMOKING ARTICLES
- TOBACCO
- 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 of chapter of the Goods Classification Table (reg 3(1)(b)). General Interpretative rules (GIR)s: GIR 1 - has been used to classify this product by the terms of heading 2404 - Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. GIR 5b - has been used to identify the type of packaging as multiple in a cardboard box of 20 sticks and wrapped in plastic. GIR 6 - has been used to classify the goods to subheading level 240411 Products intended for inhalation without combustion; Containing tobacco or reconstituted tobacco 10 Digit Code 2404110010 Containing reconstituted tobacco Also classified in accordance with: Chapter note 3 to chapter 24 The Harmonized System Explanatory Notes (HSENs) to heading 2404 including paragraph 2