Harmonized System

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Section XVI > Chapter 84 > Heading 8432

… horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers. …

Explanatory notes

… horticultural or forestry machinery for soil preparation or cultivation; lawn or sports‑ground rollers. 8432.10 ‑ Ploughs               ‑ Harrows, scarifiers, cultivators, weeders and hoes : 8432.21 ‑ ‑ Disc harrows … or forestry work, viz. : (I)    Preparing the soil for cultivation (clearing, breaking, tilling, ploughing, …

Section II > Chapter 11

… Products of the milling industry; malt; starches; inulin; wheat gluten …

Explanatory notes

… Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten Notes. 1.-  This Chapter does not cover :        (a)    Roasted malt put up as coffee substitutes (heading 09.01 or 21.01); … for in the various headings of the Chapter, such as malting or the extraction of starch or wheat gluten. (3)   …

Legal note

… 1.-  This Chapter does not cover :        (a)    Roasted malt put up as coffee substitutes (heading 09.01 or 21.01); …

Section V > Chapter 27 > Heading 2714

… Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks. …

Explanatory notes

… 27.14 ‑ B itumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks (+). 2714.10 ‑ Bituminous or oil shale and …

Section XV > Chapter 81 > Heading 8105

Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including …

Explanatory notes

… 81.05 ‑ Cobalt mattes and other intermediate products of cobalt … of cobalt), linnaeite (sulphide of cobalt and nickel) and smaltite (cobalt arsenide). When smelted, the sulphide and arsenide ores produce mattes and …

Section XIV > Chapter 71

… Natural or cultured pearls, precious or semi-precious stones, precious …

Explanatory notes

… Chapter 71 Natural or cultured pearls, precious or semi-precious stones, precious … consisting wholly or partly :        (a)   Of natural or cultured pearls or of precious or semi-precious stones … one hundred years (heading 97.06), other than natural or cultured pearls or precious or semi-precious stones. 4.-  …

Legal note

… consisting wholly or partly :        (a)   Of natural or cultured pearls or of precious or semi-precious stones … one hundred years (heading 97.06), other than natural or cultured pearls or precious or semi-precious stones. 4.-  … may be combined or set, for example, with natural or cultured pearls, precious or semi-precious stones, synthetic …

Section V > Chapter 25

Salt; sulphur; earths and stone; plastering materials, lime …

Explanatory notes

… C hapter 25 S alt; sulphur; earths and stone; plastering materials, lime … stones (heading  71.02 or 71.03 );        (h)  Cultured crystals (other than optical elements) weighing not …

Legal note

… stones (heading  71.02 or 71.03 );        (h)  Cultured crystals (other than optical elements) weighing not …

Section V > Chapter 25 > Heading 2501

Salt (including table salt and denatured salt) and pure sodium chloride, whether …

Explanatory notes

… 25.01 ‑ S alt (including table salt and denatured salt) and pure sodium chloride, whether … of certain ores. This heading does not include : (a) Salted condiments such as celery salt ( heading 21.03 ). (b) …

Section XI > Chapter 59 > Heading 5911 > 5911.10

… Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with …

Classification opinions

… 1. Belting consisting of one or more sheet-woven strips of …

Section I > Chapter 3 > Heading 0303 > 0303.9 > 0303.91

… Livers, roes and milt

Classification opinions

… 1. Capelin roe , frozen at -18 °C, with a salt content not exceeding 1 % by weight, presented in …