Tariff number 2401300000 80 - Tobacco refuse

As regards tobacco in the natural or unmanufactured state, see the HS Explanatory Note to heading 2401, first paragraph, (1). It is to be noted that: (a) ‘flue-cured’ Virginia type tobacco means tobacco which has been cured under artificial atmospheric conditions by a process of regulating the heat and ventilation, without allowing smoke and fumes to come into contact with the tobacco leaves; the colour of the cured tobacco normally ranges from lemon to very dark orange or red. Other colours and combinations of colours frequently result from variations in maturity or cultural and curing techniques; (b) ‘light air-cured’ Burley type tobacco (including Burley hybrids) means tobacco which has been cured under natural atmospheric conditions and does not carry the odour of smoke or fumes if supplemental heat or air circulation has been applied; the leaves normally range from light tan to reddish colour. Other colours and combinations of colours frequently result from variations in maturity or cultural and curing techniques; (c) ‘light air-cured’ Maryland type tobacco means tobacco which has been cured under natural atmospheric conditions and does not carry the odour of smoke or fumes if supplemental heat or air circulation has been applied; the leaves normally range from a light-yellow to deep cherry red colour. Other colours and combinations of colours frequently result from variations in maturity or cultural and curing techniques; (d) ‘fire-cured’ tobacco means tobacco, which has been cured under artificial atmospheric conditions by the use of open fires from which wood smoke has been partly absorbed by the tobacco. ‘Fire-cured’ tobacco leaves are normally thicker than leaves of Burley, ‘flue-cured’ or Maryland from the corresponding stalk position. Colours normally range from yellowish-brown to very dark brown. Other colours and combinations of colours frequently result from variations in maturity or cultural and curing techniques. ‘Sun-cured’ tobacco has been cured directly by the heat of the sun in the open air and in full daylight. This heading does not include live tobacco plants (heading 0602).

In addition to the products listed in the HS Explanatory Note to heading 2401, first paragraph, (2), this subheading also includes: 1. waste resulting from the manipulation of tobacco leaves; it is known generally in the trade as ‘offal’ but also referred to variously in Member States as ‘smalls’, ‘winnowings’, ‘sweepings’, ‘kirinti’ or ‘broquelins’, etc. It generally contains impurities or foreign bodies such as dust, vegetable waste, textile fibres. Sometimes, dust has been removed from this waste by sieving; 2. waste from tobacco leaves, known in the trade as ‘siftings’, and obtained by sieving the refuse mentioned above; 3. waste obtained from the manufacture of cigars, described as ‘cuttings’, and consisting of pieces of cuttings from leaves; 4. tobacco dust (a waste by-product obtained by sieving the refuse mentioned above). This subheading does not include tobacco waste prepared for sale as smoking tobacco or chewing tobacco, snuff or tobacco powder, or which purports to have been treated for the purpose of being used as smoking tobacco, chewing tobacco, snuff or tobacco powder (heading 2403).

Notes 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 1. For the purposes of subheading 2403 11, the expression ‘water-pipe tobacco’ means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading.

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY Note 1. In this section, the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.

Pipe smoking test evaluation | RYO cigarette smoking test evaluation | CTF cigarette smoking test evaluation | Final evaluation | Remark It is not possible to fill the sample into the pipe (whole tobacco leaves, large pieces of tobacco leaves, stems, etc.) | It is not possible to roll the cigarette (whole tobacco leaves, large pieces of tobacco leaves, stems, etc.) | It is not possible to prepare the cigarette (whole tobacco leaves, large pieces of tobacco leaves, stems, etc.) | It is not possible to smoke the sample without further (industrial) processing | Typical for subheadings 2401 10, 2401 20, 2401 30 It is not possible to smoke the sample in the pipe (the stuffing shows no or very low permeability and pipe goes out almost immediately after ignition) | It is not possible to roll the sample into the cigarette, sample does not contain tobacco fibres which maintains the roll (keep together), filling is falling out from the cigarette paper | The sample was filled into the cigarette tube and the prepared cigarette was smoked | The sample is suitable (capable) for smoking | Typical for tobacco refuse (small lamina particles) – subheadings 2403 19 It is possible to smoke the sample in the pipe | The sample was rolled into the cigarette paper and the prepared cigarette was smoked | The sample was filled into the cigarette tube and the prepared cigarette was smoked | The sample is suitable (capable) for smoking | Typical for cut tobacco – subheading 2403 19 It is not possible to smoke the sample in the pipe (the stuffing is burned very quickly and great amount of heat is released - the pipe could be damaged) | Sample was rolled into the cigarette paper and the prepared cigarette was smoked | The sample was filled into the cigarette tube and the prepared cigarette was smoked | The sample is suitable (capable) for smoking | Typical for fine cut tobacco - subheading 2403 19 It is not possible to fill the sample into the pipe (the sample particles are very hard) | It is not possible to roll the cigarette (hard particles rip the cigarette paper) | It is not possible to fill the cigarette tube (hard particles rip the cigarette paper) | It is not possible to smoke the sample without further (industrial) processing | Typical for cut stems – subheading 2401 30