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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="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 kind="m" symbol="A24D0001000000" ipcLevel="C" entryType="K" lang="EN" priorityOrder="0" nocore="yes">
					<textBody>
						<title>
							<titlePart>
								<text>Cigars</text>
							</titlePart>
							<titlePart>
								<text>Cigarettes</text>
							</titlePart>
						</title>
					</textBody>
					<ipcEntry kind="1" symbol="A24D0001020000" ipcLevel="A" entryType="K" lang="EN" nocore="yes">
						<textBody>
							<title>
								<titlePart>
									<text>with special covers</text>
								</titlePart>
							</title>
						</textBody>
					</ipcEntry>
					<ipcEntry kind="1" symbol="A24D0001040000" ipcLevel="A" entryType="K" lang="EN" nocore="yes">
						<textBody>
							<title>
								<titlePart>
									<text>with mouthpieces or filter-tips</text>
									<entryReference>mouthpieces, filter-tips <u>per se</u><sref ref="A24D0003000000"/></entryReference>
								</titlePart>
							</title>
						</textBody>
					</ipcEntry>
					<ipcEntry kind="1" symbol="A24D0001080000" ipcLevel="A" entryType="K" lang="EN" nocore="yes">
						<textBody>
							<title>
								<titlePart>
									<text>with lighting means</text>
									<entryReference>pyrophoric compositions <sref ref="C06C0015000000"/></entryReference>
									<entryReference>lighters <u>per se</u><sref ref="F23Q"/></entryReference>
								</titlePart>
							</title>
						</textBody>
					</ipcEntry>
					<ipcEntry kind="1" symbol="A24D0001100000" ipcLevel="A" entryType="K" lang="EN" nocore="yes">
						<textBody>
							<title>
								<titlePart>
									<text>with extinguishers</text>
								</titlePart>
							</title>
						</textBody>
					</ipcEntry>
					<ipcEntry kind="1" symbol="A24D0001120000" ipcLevel="A" entryType="K" lang="EN" nocore="yes">
						<textBody>
							<title>
								<titlePart>
									<text>with ash-retaining attachments, holders, or other equipment</text>
								</titlePart>
							</title>
						</textBody>
					</ipcEntry>
					<ipcEntry kind="1" symbol="A24D0001140000" ipcLevel="A" entryType="K" lang="EN" nocore="yes">
						<textBody>
							<title>
								<titlePart>
									<text>Tobacco cartridges for pipes</text>
								</titlePart>
							</title>
						</textBody>
					</ipcEntry>
					<ipcEntry kind="1" symbol="A24D0001160000" ipcLevel="A" entryType="K" lang="EN" nocore="yes">
						<textBody>
							<title>
								<titlePart>
									<text>Bands for cigars or cigarettes</text>
									<entryReference>machines for applying bands <sref ref="B65C"/></entryReference>
								</titlePart>
							</title>
						</textBody>
					</ipcEntry>
					<ipcEntry kind="1" symbol="A24D0001180000" ipcLevel="A" entryType="K" lang="EN" nocore="yes">
						<textBody>
							<title>
								<titlePart>
									<text>Selection of materials, other than tobacco, suitable for smoking</text>
								</titlePart>
							</title>
						</textBody>
					</ipcEntry>
				</ipcEntry>
				<ipcEntry kind="m" symbol="A24D0003000000" ipcLevel="C" edition="19800101" entryType="K" lang="EN" priorityOrder="10" nocore="yes">
					<textBody>
						<title>
							<titlePart>
								<text>Tobacco smoke filters, e.g. filter-tips, filtering inserts</text>
								<entryReference>filters in general <sref ref="B01D"/></entryReference>
							</titlePart>
							<titlePart>
								<text>Mouthpieces for cigars or cigarettes</text>
								<entryReference>for pipes, for cigar or cigarette holders <sref ref="A24F0007000000"/></entryReference>
							</titlePart>
						</title>
					</textBody>
					<ipcEntry kind="1" symbol="A24D0003020000" ipcLevel="A" edition="19800101" entryType="K" lang="EN" nocore="yes">
						<textBody>
							<title>
								<titlePart>
									<text>Manufacture of tobacco smoke filters</text>
									<entryReference>manufacture of paper or cellulosic materials for filters <sref ref="D21"/></entryReference>
								</titlePart>
							</title>
						</textBody>
					</ipcEntry>
					<ipcEntry kind="1" symbol="A24D0003040000" ipcLevel="A" edition="19800101" entryType="K" lang="EN" nocore="yes">
						<textBody>
							<title>
								<titlePart>
									<text>Tobacco smoke filters characterised by their shape or structure</text>
								</titlePart>
							</title>
						</textBody>
					</ipcEntry>
					<ipcEntry kind="1" symbol="A24D0003060000" ipcLevel="A" edition="19800101" entryType="K" lang="EN" nocore="yes">
						<textBody>
							<title>
								<titlePart>
									<text>Use of materials for tobacco smoke filters</text>
								</titlePart>
							</title>
						</textBody>
						<ipcEntry kind="2" symbol="A24D0003080000" ipcLevel="A" edition="19800101" entryType="K" lang="EN" nocore="yes">
							<textBody>
								<title>
									<titlePart>
										<text>of organic materials as carrier or major constituent</text>
										<entryReference>of ion exchange materials <sref ref="A24D0003120000"/></entryReference>
									</titlePart>
								</title>
							</textBody>
							<ipcEntry kind="3" symbol="A24D0003100000" ipcLevel="A" edition="19800101" entryType="K" lang="EN" nocore="yes">
								<textBody>
									<title>
										<titlePart>
											<text>of cellulose or cellulose derivatives</text>
										</titlePart>
									</title>
								</textBody>
							</ipcEntry>
						</ipcEntry>
						<ipcEntry kind="2" symbol="A24D0003120000" ipcLevel="A" edition="19800101" entryType="K" lang="EN" nocore="yes">
							<textBody>
								<title>
									<titlePart>
										<text>of ion exchange materials</text>
									</titlePart>
								</title>
							</textBody>
						</ipcEntry>
						<ipcEntry kind="2" symbol="A24D0003140000" ipcLevel="A" edition="19800101" entryType="K" lang="EN" nocore="yes">
							<textBody>
								<title>
									<titlePart>
										<text>of organic materials as additive</text>
										<entryReference>of ion exchange materials <sref ref="A24D0003120000"/></entryReference>
									</titlePart>
								</title>
							</textBody>
						</ipcEntry>
						<ipcEntry kind="2" symbol="A24D0003160000" ipcLevel="A" edition="19800101" entryType="K" lang="EN" nocore="yes">
							<textBody>
								<title>
									<titlePart>
										<text>of inorganic materials</text>
									</titlePart>
								</title>
							</textBody>
						</ipcEntry>
					</ipcEntry>
					<ipcEntry kind="1" symbol="A24D0003180000" ipcLevel="A" edition="19800101" entryType="K" lang="EN" nocore="yes">
						<textBody>
							<title>
								<titlePart>
									<text>Mouthpieces for cigars or cigarettes</text>
								</titlePart>
								<titlePart>
									<text>Manufacture thereof</text>
									<entryReference><sref ref="A24D0003020000"/> takes precedence</entryReference>
									<entryReference>making tipping materials for, or attaching them to mouthpieces of, cigars or cigarettes <sref ref="A24C0005560000"/></entryReference>
									<entryReference>producing cigar or cigarette holders from plastics or from substances in a plastic state <sref ref="B29D0023140000"/></entryReference>
									<entryReference>manufacture from metal, <u>see</u> the relevant subclasses of Section B</entryReference>
								</titlePart>
							</title>
						</textBody>
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				</ipcEntry>
			</ipcEntry>
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