Chapter 24: 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

Notes 1. This Chapter does not cover medicinal cigarettes (Chapter 30). 2. Any products classifiable in 2404 and any other heading of this Chapter are to be classified in 2404. 3. For the purposes of 2404, “inhalation without combustion” means inhalation through heated delivery or other means, without combustion. Subheading Notes 1. For the purposes of 2403.11.00, "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. Additional Notes 1. "Bidis", "beedees", "beedies", or the like, which are made of roughly cut tobacco or from tobacco tailings, stalk or refuse and packaged in stick form, are to be classified in 2402.20. 2. For the purposes of 2404.11.00, any products containing tobacco and nicotine, or tobacco and other substances, are to be classified in 2404.11.00. 3. Only goods included in the Australian Register of Therapeutic Goods under the Therapeutic Goods Act 1989 are to be classified in 2404.12.10, 2404.91.10, 2404.92.10 or 2404.99.10.