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