P.R. Laws tit. 23, § 1040
(a) Cigarettes. — Means any product containing nicotine and designed to be burned or heated under normal conditions of use and which consists of or contains:
(1) Any tobacco roll wrapped in paper or in any substance or material not containing tobacco.
(2) Tobacco in any form or any tobacco roll wrapped in a substance or material containing tobacco, which due to its appearance, the kind of tobacco used as filler, its wrapping or labeling, is likely to be used, offered or bought as a cigarette.
(3) Any kind of tobacco which due to its appearance, intrinsic characteristics, packaging or labeling, is suitable for being used or bought by consumers as tobacco to make “roll your own” cigarettes.
(4) Any kind of artificial or natural flavor or aroma offered or represented to consumers as flavored cigarettes. For the purposes of this definition, 0.09 ounces of this kind of tobacco constitutes an individual cigarette.
(b) Cigars. — A roll of tobacco leaves that is lit up on one end and is sucked or smoked on the opposite end.
(c) Material that may be used to roll shredded tobacco. — Any kind of synthetic or natural material that may be used to wrap or roll any kind of shredded tobacco for manufacturing individual cigarettes, cigars or flavored cigarettes.
(d) Shredded tobacco for manufacturing cigarettes, cigars or flavored cigarettes. — Natural or synthetic tobacco preparation or any natural or synthetic vegetable matter preparation, or any mixture thereof, or a preparation of any other solid or liquid matter or substance used to manufacture cigarettes or to add artificial or natural aromas or flavors to the same.
(e) Tobacco preparation or product. — Any preparation made with the leaves of the tobacco plant that may be introduced into the human body by ingestion or inhalation.
History —Aug. 5, 1993, No. 62, added as § 2 on Sept. 16, 2004, No. 361, § 4.