Harmonized System

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Section II > Chapter 9

Explanatory notes

… Mixtures of the products of headings 09.04 to 09.10 are to be classified as follows :      (a) Mixtures of two or more … rich in essential oils and aromatic principles, and which, because of their characteristic taste, are mainly used as … 9, 11, 12), of a kind used either directly for flavouring beverages or for preparing extracts for the manufacture of …

Legal note

… Mixtures of the products of headings 09.04 to 09.10 are to be classified as follows :      (a) Mixtures of two or more … in heading 21.03. 2.-  This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 12.11. …

Section XX > Chapter 95

Explanatory notes

… or similar goods of plastics (Chapter 39);        (l)    Bells, gongs or the like of heading 83.06;        (m)    … carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and …

Legal note

… or similar goods of plastics (Chapter 39);        (l)    Bells, gongs or the like of heading 83.06;        (m)    … carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and …

Section XI > Chapter 55

Explanatory notes

…        (d)   Synthetic filament tow only : the tow must be drawn, that is to say, be incapable of being stretched by more than 100 % of its length;        … form. The length into which the fibres are cut is usually between 25 mm and 180 mm and varies according to the …

Legal note

…        (d)   Synthetic filament tow only : the tow must be drawn, that is to say, be incapable of being stretched by more than 100 % of its length;        …

Section XV > Chapter 82

Explanatory notes

… Parts of base metal of the articles of this Chapter are to be classified with the articles of which they are parts, … XV, and are not machinery or appliances of Section XVI (see below), nor instruments or apparatus proper to Chapter 90, … in Chapter 84 if they are designed for fixing to a bench, a wall, etc., or if, by reason of their weight or …

Legal note

… Parts of base metal of the articles of this Chapter are to be classified with the articles of which they are parts, … for electric shavers and electric hair clippers are to be classified in heading 85.10. 3.‑  Sets consisting of one or more knives of heading 82.11 and at least an equal number of articles of heading 82.15 are to be classified in …

Section X > Chapter 48

Explanatory notes

… and paperboard coated with mica powder are, however, to be classified in this Chapter);        (n)    Metal foil … to 48.05 include paper and paperboard which have been subjected to calendering, super‑calendering, glazing or … on the face side with plastics, the layer of plastics being grained, embossed, coloured, design‑printed or …

Legal note

… and paperboard coated with mica powder are, however, to be classified in this Chapter);        (n)    Metal foil … to 48.05 include paper and paperboard which have been subjected to calendering, super‑calendering, glazing or … on the face side with plastics, the layer of plastics being grained, embossed, coloured, design‑printed or …

Section V > Chapter 27

Explanatory notes

… compounds, other than pure methane and propane which are to be classified in heading 27.11;        (b) Medicaments of … 2707.20, 2707.30 and 2707.40 the terms “benzol (benzene)”, “toluol (toluene)”, “xylol (xylenes)” and …

Legal note

… compounds, other than pure methane and propane which are to be classified in heading 27.11;        (b) Medicaments of … 2707.20, 2707.30 and 2707.40 the terms “benzol (benzene)”, “toluol (toluene)”, “xylol (xylenes)” and …

Section II > Chapter 10

Explanatory notes

… products specified in the headings of this Chapter are to be classified in those headings only if grains are present, …      (B)     The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, … in sheaves or in the ear. Grain obtained from cereals cut before maturity and still complete with husks is classified …

Legal note

… products specified in the headings of this Chapter are to be classified in those headings only if grains are present, …      (B)     The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, … crossing of Triticum durum which have the same number (28) of chromosomes as that species. …

Section IX > Chapter 44

Explanatory notes

… the expression “densified wood” means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in …

Legal note

… the expression “densified wood” means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in …

Section II > Chapter 8

Explanatory notes

… nuts or fruits. 2.-  Chilled fruits and nuts are to be classified in the same headings as the corresponding … 4.-  Heading 08.12 applies to fruit and nuts which have been treated solely to ensure their provisional preservation … been reduced, generally to around 0 °C, without the product being frozen. However, some products, such as melons and …

Legal note

… nuts or fruits. 2.-  Chilled fruits and nuts are to be classified in the same headings as the corresponding … nuts. 3.-  Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following … 4.-  Heading 08.12 applies to fruit and nuts which have been treated solely to ensure their provisional preservation …

Section XI > Chapter 63

Explanatory notes

… Blankets and travelling rugs;         (iii)   Bed linen, table linen, toilet linen and kitchen linen; …

Legal note

… Blankets and travelling rugs;         (iii)   Bed linen, table linen, toilet linen and kitchen linen; …