is tobacco a teratogen 2.7: Teratogens Frontiers Publishing Partnerships | Prenatal
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In these cases, either a weight-based ad quantum tax or an ad valorem tax may be more effective (despite inherent limitations), or a hybrid model can be used until harm measurement can be more easily quantified

Lancet 392 , 19231994 (2018)

The second sentence to GRI 3 (a) further provides that when two or more headings each refer to only one of the materials or substances in mixed or composite goods, or to only some of the articles included in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods

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