Section IV

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

Section notes are part of the tariff legislation: they govern above the headings and decide classification.

Section notes

The notes
are the law.

SECTION NOTE: 1. In this Section "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. ADDITIONAL NOTE: 1. Goods that are excluded from headings 3003 and 3004 by Additional Note 2 or 3 to Chapter 30 must be classified under heading 2106 unless classifiable under another heading.
Chapters in this section

Chapter
by chapter.

Chapter 16Preparations of meat, of fish, crustaceans, molluscs or other aquatic invertebrates, or of insectsChapter 17Sugars and sugar confectioneryChapter 18Cocoa and cocoa preparationsChapter 19Preparations of cereals, flour, starch or milk; pastrycooks' productsChapter 20Preparations of vegetables, fruit, nuts, or other parts of plantsChapter 21Miscellaneous edible preparationsChapter 22Beverages, spirits and vinegarChapter 23Residues and waste from the food industries; prepared animal fodderChapter 24Tobacco 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