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  • 2401-Tobacco, unmanufactured: tobacco refuse
    1. 240110-Tobacco, (not stemmed or stripped)
    2. 240120-Tobacco: partly or wholly stemmed or stripped
    3. 240130-Tobacco refuse
  • 2402-Cigars, cheroots, cigarillos and cigarettes: of tobacco or of tobacco substitutes
    1. 240210-Cigars, cheroots and cigarillos: containing tobacco including the weight of every band, wrapper or attachment thereto
    2. 240220-Cigarettes: containing tobacco
    3. 240290-Cigars, cigarillos and cheroots: containing tobacco substitutes including the weight of every band, wrapper or attachment thereto
  • 2403-Manufactured tobacco and manufactured tobacco substitutes n.e.c: homogenised or reconstituted tobacco: tobacco extracts and essences
    1. 240311-Tobacco: smoking, water pipe tobacco as specified in Subheading Note 1 to this Chapter, whether or not containing tobacco substitutes in any proportion
    2. 240319-Tobacco: smoking, other than water pipe tobacco, whether or not containing tobacco substitutes in any proportion
    3. 240391-Tobacco: homogenised or reconstituted
    4. 240399-Tobacco: other than homogenised or reconstituted or smoking