Pursuant to the second indent of Article 9(1)(a) of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (1), the Explanatory Notes to the Combined Nomenclature of the European Union (2) are hereby amended as follows:

2403 10 10 and 2403 10 90 Smoking tobacco, whether or not containing tobacco substitutes in any proportion

‘Mixtures of smoking tobacco with substances other than tobacco are also classified in these subheadings provided that they correspond to the definition given above, the exception being products intended for medicinal use (Chapter 30).

These subheadings also include water pipe tobacco, i.e. 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, products that do not contain tobacco are excluded from these subheadings.’

‘5.	Product for smoking (for example “water pipe tobacco”) consisting wholly of tobacco substitutes and substances other than tobacco.’