2403.11.00.00 - Water pipe tobacco, specified in subheading note 1 to this chapter

This HTS classification, 2403.11.00.00, specifically designates water pipe tobacco, also commonly known as shisha or hookah tobacco. This product is characterized by its moist consistency, often infused with flavorings, molasses, or fruit essences, and is intended for consumption through a water pipe. The defining feature for classification under this subheading is that it meets the criteria outlined in subheading note 1 to chapter 24, which clarifies what constitutes "water pipe tobacco."

Distinguishing this category from its sibling, 2403.19 ("Other"), is crucial. While both fall under the broader umbrella of smoking tobacco, 2403.11.00.00 is reserved exclusively for the water pipe variety. Subheading 2403.19 would encompass all other forms of smoking tobacco not specifically categorized elsewhere, such as pipe tobacco for traditional pipes, cigarette tobacco, or loose leaf tobacco intended for rolling cigarettes, provided they are not otherwise classified. The primary differentiator is the intended method of consumption and the specific characteristics associated with water pipe tobacco.

As this is a leaf node, there are no subcategories. Therefore, classification relies solely on accurately identifying the product as water pipe tobacco according to the established criteria and ensuring it is not intended for other forms of smoking. The key is to confirm the physical attributes and intended use align with the definition of water pipe tobacco as per the HTS notes.