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	<ipcEntry kind="s" symbol="A" ipcLevel="C" entryType="K" lang="EN" nocore="yes">
		<textBody>
			<title>
				<titlePart>
					<text>SECTION A <emdash/> HUMAN NECESSITIES</text>
				</titlePart>
			</title>
		</textBody>
		<ipcEntry kind="t" symbol="A21" ipcLevel="C" entryType="K" lang="EN" nocore="yes">
			<textBody>
				<title>
					<titlePart>
						<text>FOODSTUFFS</text>
					</titlePart>
					<titlePart>
						<text>TOBACCO</text>
					</titlePart>
				</title>
			</textBody>
		</ipcEntry>
		<ipcEntry kind="c" symbol="A24" ipcLevel="C" entryType="K" lang="EN" nocore="yes">
			<textBody>
				<title>
					<titlePart>
						<text>TOBACCO</text>
					</titlePart>
					<titlePart>
						<text>CIGARS</text>
					</titlePart>
					<titlePart>
						<text>CIGARETTES</text>
					</titlePart>
					<titlePart>
						<text>SMOKERS' REQUISITES</text>
					</titlePart>
				</title>
			</textBody>
			<ipcEntry kind="u" symbol="A24B" ipcLevel="C" entryType="K" lang="EN" nocore="yes">
				<textBody>
					<title>
						<titlePart>
							<text>MANUFACTURE OR PREPARATION OF TOBACCO FOR SMOKING OR CHEWING</text>
						</titlePart>
						<titlePart>
							<text>TOBACCO</text>
						</titlePart>
						<titlePart>
							<text>SNUFF</text>
						</titlePart>
					</title>
				</textBody>
				<ipcEntry kind="i" symbol="A24B" ipcLevel="C" entryType="K" lang="EN" nocore="yes">
					<textBody>
						<index>
							<indexEntry>
								<text>PREPARATION </text>
								<references><sref ref="A24B0001000000"/>, <sref ref="A24B0003000000"/></references>
							</indexEntry>
							<indexEntry>
								<text>STRIPPING; CUTTING; HUMIDIFYING </text>
								<references><sref ref="A24B0005000000"/>; <sref ref="A24B0007000000"/>; <sref ref="A24B0003000000"/>, <sref ref="A24B0009000000"/></references>
							</indexEntry>
							<indexEntry>
								<text>TWISTING MACHINES </text>
								<references><sref ref="A24B0011000000"/></references>
							</indexEntry>
							<indexEntry>
								<text>CHEMICAL TREATMENT </text>
								<references><sref ref="A24B0015000000"/></references>
							</indexEntry>
							<indexEntry>
								<text>TOBACCO </text>
								<references><sref ref="A24B0013000000"/></references>
							</indexEntry>
						</index>
					</textBody>
				</ipcEntry>
			</ipcEntry>
			<ipcEntry kind="u" symbol="A24C" ipcLevel="C" entryType="K" lang="EN" nocore="yes">
				<textBody>
					<title>
						<titlePart>
							<text>MACHINES FOR MAKING CIGARS OR CIGARETTES</text>
						</titlePart>
					</title>
				</textBody>
			</ipcEntry>
			<ipcEntry kind="u" symbol="A24D" ipcLevel="C" entryType="K" lang="EN" nocore="yes">
				<textBody>
					<title>
						<titlePart>
							<text>CIGARS</text>
						</titlePart>
						<titlePart>
							<text>CIGARETTES</text>
						</titlePart>
						<titlePart>
							<text>TOBACCO SMOKE FILTERS</text>
						</titlePart>
						<titlePart>
							<text>MOUTHPIECES FOR CIGARS OR CIGARETTES</text>
						</titlePart>
						<titlePart>
							<text>MANUFACTURE OF TOBACCO SMOKE FILTERS OR MOUTHPIECES</text>
						</titlePart>
					</title>
				</textBody>
			</ipcEntry>
			<ipcEntry kind="u" symbol="A24F" ipcLevel="C" entryType="K" lang="EN" nocore="yes">
				<textBody>
					<title>
						<titlePart>
							<text>SMOKERS' REQUISITES</text>
						</titlePart>
						<titlePart>
							<text>MATCH BOXES</text>
							<entryReference>lighters <sref ref="F23Q"/></entryReference>
						</titlePart>
					</title>
				</textBody>
				<ipcEntry kind="i" symbol="A24F" ipcLevel="C" entryType="K" lang="EN" nocore="yes">
					<textBody>
						<index>
							<indexEntry>
								<text>TOBACCO PIPES; MOUTHPIECES</text>
								<indexEntry>
									<text>General structure </text>
									<references><sref ref="A24F0001000000"/></references>
								</indexEntry>
								<indexEntry>
									<text>Special pipes </text>
									<references><sref ref="A24F0001280000"/>, <sref ref="A24F0001300000"/>, <sref ref="A24F0003000000"/></references>
								</indexEntry>
								<indexEntry>
									<text>Bowls; mouthpieces </text>
									<references><sref ref="A24F0005000000"/>; <sref ref="A24F0007000000"/></references>
								</indexEntry>
								<indexEntry>
									<text>Accessories; seasoning </text>
									<references><sref ref="A24F0009000000"/>; <sref ref="A24F0011000000"/></references>
								</indexEntry>
							</indexEntry>
							<indexEntry>
								<text>APPLIANCES FOR SMOKING CIGARS OR CIGARETTES </text>
								<references><sref ref="A24F0013000000"/>, <sref ref="A24F0015000000"/>, <sref ref="A24F0017000000"/></references>
							</indexEntry>
							<indexEntry>
								<text>MATCH RECEPTACLES OR BOXES </text>
								<references><sref ref="A24F0027000000"/>, <sref ref="A24F0029000000"/></references>
							</indexEntry>
							<indexEntry>
								<text>OTHER SMOKERS' REQUISITES </text>
								<references><mref ref="A24F0019000000" endRef="A24F0025000000"/>, <sref ref="A24F0031000000"/>, <sref ref="A24F0047000000"/></references>
							</indexEntry>
						</index>
					</textBody>
				</ipcEntry>
			</ipcEntry>
		</ipcEntry>
	</ipcEntry>
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