Harmonized System

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Section XX > Chapter 95

Explanatory notes

… above, parts and accessories which are suitable for use solely or principally with articles of this Chapter are to … of articles of this Chapter which are suitable for use solely or principally therewith, and provided they are not …

Legal note

… above, parts and accessories which are suitable for use solely or principally with articles of this Chapter are to …

Section I > Chapter 4

Explanatory notes

… origin, not elsewhere specified or included Notes. 1.-  The expression “milk ” means full cream milk or partially or completely skimmed milk. 2.-  For the purposes of heading … from whey, containing by weight more than 95 % lactose, expressed as anhydrous lactose, calculated on the dry matter …

Legal note

… Notes. 1.-  The expression “milk ” means full cream milk or partially or completely skimmed milk. 2.-  For the purposes of heading … from whey, containing by weight more than 95 % lactose, expressed as anhydrous lactose, calculated on the dry matter …

Section IV > Chapter 20

Explanatory notes

… heading 20.02. 5.-  For the purposes of heading 20.07, the expression “obtained by cooking” means obtained by heat … or other means. 6.-  For the purposes of heading 20.09, the expression “juices, unfermented and not containing added … “homogenised vegetables” means preparations of vegetables, finely homogenised, put up for retail sale as food suitable …

Legal note

… heading 20.02. 5.-  For the purposes of heading 20.07, the expression “obtained by cooking” means obtained by heat … or other means. 6.-  For the purposes of heading 20.09, the expression “juices, unfermented and not containing added … “homogenised vegetables” means preparations of vegetables, finely homogenised, put up for retail sale as food suitable …

Section XVI

Explanatory notes

… headings;       (b)   Other parts, if suitable for use solely or principally with a particular kind of machine, or … in heading 85.17, and parts which are suitable for use solely or principally with the goods of heading 85.24 are to … , 85.04 or 85.26 , respectively) which are suitable for use solely or principally with toys, games or sports requisites …

Legal note

… headings;       (b)   Other parts, if suitable for use solely or principally with a particular kind of machine, or … in heading 85.17, and parts which are suitable for use solely or principally with the goods of heading 85.24 are to …

Classification opinions

… bearing control cables:  Identifiable as suitable for use solely or principally with a particular machine, or … frame, etc.), whether or not fitted with a shank, presented separately : Identifiable as suitable for use solely or principally with an agitator or mixer of Sect. …

Section XV > Chapter 72

Explanatory notes

… (d), (e) and (f) throughout the Nomenclature, the following expressions have the meanings hereby assigned to them : … (except sulphur, phosphorus, carbon and nitrogen), taken separately.       (g)   Remelting scrap ingots of iron or … Subheading Notes. 1.‑  In this Chapter the following expressions have the meanings hereby assigned to them : …

Legal note

… (d), (e) and (f) throughout the Nomenclature, the following expressions have the meanings hereby assigned to them : … (except sulphur, phosphorus, carbon and nitrogen), taken separately.       (g)   Remelting scrap ingots of iron or … Subheading Notes. 1.‑  In this Chapter the following expressions have the meanings hereby assigned to them : …

Section XVIII > Chapter 90

Explanatory notes

… effect on the organ to be supported or held derives solely from their elasticity (for example, maternity belts, … weight‑operated counting or checking machinery, or separately presented weights for balances (heading 84.23); … (b)    Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, …

Legal note

… effect on the organ to be supported or held derives solely from their elasticity (for example, maternity belts, … weight‑operated counting or checking machinery, or separately presented weights for balances (heading 84.23); … (b)    Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, …

Section XX > Chapter 94

Explanatory notes

…        (B)   Goods described in heading 94.04, presented separately, are not to be classified in heading 94.01, 94.02 … parts of goods. 4.‑  For the purposes of heading 94.06, the expression “prefabricated buildings” means buildings which … of a standard shipping container, but substantially or completely prefitted internally. Such modular building units …

Legal note

…        (B)   Goods described in heading 94.04, presented separately, are not to be classified in heading 94.01, 94.02 … parts of goods. 4.‑  For the purposes of heading 94.06, the expression “prefabricated buildings” means buildings which … of a standard shipping container, but substantially or completely prefitted internally. Such modular building units …

Section VI > Chapter 29

Explanatory notes

… and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the … when the ring-position hetero-atoms are those resulting solely from the cyclising function or functions here listed. … whose presence in the single chemical compound results solely and directly from the manufacturing process …

Legal note

… and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the … when the ring-position hetero-atoms are those resulting solely from the cyclising function or functions here listed. …

Section III > Chapter 15

Explanatory notes

… 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading … of subheading 1509.30, virgin olive oil has a free acidity expressed as oleic acid not exceeding 2.0 g/ 100 g and can … For the purposes of subheadings 1514.11 and 1514.19, the expression “low erucic acid rape or colza oil” means the …

Legal note

… 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading … of subheading 1509.30, virgin olive oil has a free acidity expressed as oleic acid not exceeding 2.0 g/ 100 g and can … For the purposes of subheadings 1514.11 and 1514.19, the expression “low erucic acid rape or colza oil” means the …

Section VI > Chapter 38 > Heading 3824 > 3824.9 > 3824.99

Classification opinions

… on a supply reel and a take-up reel designed to take up expended ribbon. The correction ribbon is composed of a …