Harmonized System

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Section VI > Chapter 33

Explanatory notes

… products of heading 34.01; or        (c)   Gum, wood or sulphate turpentine or other products of heading 38.05. 2.-  The expression “odoriferous substances” in heading 33.02 refers only to the substances … distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in …

Legal note

… products of heading 34.01; or        (c)   Gum, wood or sulphate turpentine or other products of heading 38.05. 2.-  The expression “odoriferous substances” in heading 33.02 refers only to the substances … distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in …

Section I > Chapter 4

Explanatory notes

… may be concentrated or flavoured and may contain added sugar or other sweetening matter, fruit, nuts, cocoa, … plants, cereals or bakers’ wares, provided that any added substance is not used for the purpose of replacing, in whole … otherwise prepared or preserved (generally Section IV). Subheading Notes. 1.-  For the purposes of …

Legal note

… may be concentrated or flavoured and may contain added sugar or other sweetening matter, fruit, nuts, cocoa, … plants, cereals or bakers’ wares, provided that any added substance is not used for the purpose of replacing, in whole … otherwise prepared or preserved (generally Section IV). Subheading Notes. 1.-  For the purposes of …

Section I > Chapter 3

Explanatory notes

… or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their … consumption (heading 23.01); or        (d) Caviar or caviar substitutes prepared from fish eggs (heading 16.04). 2.-  In … invertebrates in the states described in the headings. Subject to this proviso, they remain classified in the …

Legal note

… molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their … consumption (heading 23.01); or        (d) Caviar or caviar substitutes prepared from fish eggs (heading 16.04). 2.-  In …

Section IV > Chapter 16

Explanatory notes

… or to the preparations of heading 21.03 or 21.04. Subheading Notes. 1.- For the purposes of … insects, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic …

Legal note

… or to the preparations of heading 21.03 or 21.04. Subheading Notes. 1.- For the purposes of … insects, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic …

Section V > Chapter 26

Explanatory notes

… the storage tanks of petroleum oils consisting mainly of such oils (heading 27.10);        (d)      Basic slag of … to 26.17 do not, however, include minerals which have been submitted to processes not normal to the metallurgical … metals or for the manufacture of their chemical compounds. Subheading Notes. 1.-  For the purposes of subheading …

Legal note

… the storage tanks of petroleum oils consisting mainly of such oils (heading 27.10);        (d)      Basic slag of … to 26.17 do not, however, include minerals which have been submitted to processes not normal to the metallurgical … metals or for the manufacture of their chemical compounds. Subheading Notes. 1.-  For the purposes of subheading …

Section X > Chapter 49

Explanatory notes

… with a relative text, put up with numbered pages in a form suitable for binding into one or more volumes;        (b)   A pictorial supplement accompanying, and subsidiary to, a bound volume; and        (c)   Printed …

Legal note

… with a relative text, put up with numbered pages in a form suitable for binding into one or more volumes;        (b)   A pictorial supplement accompanying, and subsidiary to, a bound volume; and        (c)   Printed …

Section XI > Chapter 56

Explanatory notes

… felt or nonwovens, impregnated, coated or covered with substances or preparations (for example, perfumes or … or rubber, or entirely coated or covered on both sides with such materials, provided that such coating or covering can …

Legal note

… felt or nonwovens, impregnated, coated or covered with substances or preparations (for example, perfumes or … or rubber, or entirely coated or covered on both sides with such materials, provided that such coating or covering can …

Section XVIII > Chapter 91

Explanatory notes

… components into watch or clock movements or into articles suitable for use solely or principally as parts of such movements (Chapter 85). 2.‑  Heading 91.01 covers only …

Legal note

… components into watch or clock movements or into articles suitable for use solely or principally as parts of such movements (Chapter 85). 2.‑  Heading 91.01 covers only …

Section II > Chapter 7

Explanatory notes

… during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other … without the product being frozen. However, some products, such as potatoes, may be considered to be chilled when their … classified here (e.g., fresh or chilled vegetables) when subjected to packaging by means of a Modified Atmospheric …

Legal note

… applies to vegetables which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state. …

Section III > Chapter 15

Explanatory notes

… soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or        (f) … pitch and wool grease residues fall in heading  15. 22. Subheading Note. 1.-  For the purposes of subheading …

Legal note

… soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or        (f) … pitch and wool grease residues fall in heading  15. 22. Subheading Note. 1.-  For the purposes of subheading …

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