# Commission Regulation (EEC) no 3425/91 of 25 November 1991 concerning the classification of certain goods in the combined nomenclature, Annex

Extent: E+W+S+N.I.

Description of the goods
Classification NC Code
Reasons
(1)
(2)
(3)
Rolls of tobacco wrapped in a porous cellulose film, which in length, thickness, colour, type of tobacco and firmness, have the appearance of cigarettes. These rolls of tobacco must be inserted into a tube of cigarette paper before being smoked.
2402 20 00
Classification is determined by the provisions of General Rules 1,2 a) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 2402 and 2402 20 00.

---
Source: https://www.legislation.gov.uk/eur/1991/3425/annex (the official version)
Page: https://openlegislation.uk/eu-regulation-1991-3425/annex
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.