2403 19 900 0 — Smoking tobacco, whether or not containing tobacco substitutes in any proportion, in immediate packings of a net content of > 500 g (excl. water-pipe tobacco containing tobacco)

2403 Other manufactured tobacco and industrial tobacco substitutes; tobacco "homogenized" or "reconstituted"; tobacco extracts and essences: - Smoking tobacco containing or not containing tobacco substitutes in any proportion:

2403 11 - Hookah tobacco referred to in Note 1 to subheading 2403 19 - Other: 2403 91 - "homogenized" or "reconstituted" tobacco 2403 99 - Other

This heading covers: (1) Smoking tobacco, whether or not containing tobacco substitutes in any proportion, e.g., manufactured pipe tobacco or cigarette tobacco. (2) Chewing tobacco, usually highly fermented and moistened. (3) Snuff, more or less flavoured. (4) Tobacco compressed or moistened for making snuff. (5) Manufactured tobacco substitutes, e.g., smoking mixtures not containing tobacco. However, products such as cannabis are excluded (heading 1211). (6) "Homogenised" or "reconstituted" tobacco, made by agglomerating finely cut tobacco from tobacco leaves, tobacco refuse or tobacco dust, whether or not on a backing (e.g., a cellulose sheet from the midribs of tobacco leaves), generally put up in the form of rectangular sheets or strip. It can be used either in the sheet form (as a covering leaf, i.e., a wrapper) or in shredded, chopped form (as a filler). (7) Tobacco extracts and essences. These are liquids extracted from moist leaves by pressure or prepared by boiling tobacco waste in water. They are used mainly for the manufacture of insecticides and parasiticides. The heading excludes: (a) nicotine (the alkaloid extracted from tobacco) (heading 2939); (b) insecticides of heading 3808. Subheading Explanatory Note. Subheading 2403 11 This subheading covers, inter alia, products consisting of a mixture of tobacco, molasses or sugar, flavoured with fruit, glycerol, aromatic oils and extracts (e.g., "Meassel" or "Massel"). In addition, products not containing molasses or sugar (e.g., "Tumbak" or "Ajami") are also covered. However, tobacco-free water pipe products (e.g., "Jurak") are excluded from the subheading (subheading 2403 99). The water pipe is also known by such names as "narghile", "argileh", "bouri", "gouza", "hookah", "shisha" or "hubble-bubble".

Notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

1. This chapter does not cover medicinal cigarettes (Chapter 30).

2. Any products classifiable in heading 2404 and any other heading of the chapter are to be classified in heading 2404.

3. For the purposes of heading 2404, the expression ‘inhalation without combustion’ means inhalation through heated delivery or other means, without combustion.

Subheading note

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. For the purposes of subheading 2403 11, the term hookah tobacco means tobacco intended for smoking by hookah and consisting of a mixture of tobacco and glycerin, containing or not containing aromatic oils and extracts, molasses or sugar, having or not having a fruity aroma. However, tobacco-free products intended for smoking by hookah are excluded from this subheading.