Harmonized System

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Section IV > Chapter 22

Explanatory notes

… in headings 22.03 to 22.06 or heading 22.08 as appropriate. Subheading Note. 1.-  For the purposes of subheading … spirits, etc.) and ethyl alcohol. (D) Vinegar and substitutes for vinegar. This Chapter does not cover : (a) …

Legal note

… 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading … in headings 22.03 to 22.06 or heading 22.08 as appropriate. Subheading Note. 1.-  For the purposes of subheading …

Section IV > Chapter 23

Explanatory notes

… obtained by processing vegetable or animal materials to such an extent that they have lost the essential … vegetable residues and by‑products of such processing. Subheading Note. 1.-  For the purposes of subheading …

Legal note

… obtained by processing vegetable or animal materials to such an extent that they have lost the essential … vegetable residues and by‑products of such processing. Subheading Note. 1.-  For the purposes of subheading …

Section XIII > Chapter 70

Explanatory notes

… or which prevents light from being reflected on the surface of the glass. 3.-  The products referred to in … “glass” includes fused quartz and other fused silica. Subheading Note. 1.-  For the purposes of subheadings 7013.22, 7013.33, 7013.41 and 7013.91, the …

Legal note

… or which prevents light from being reflected on the surface of the glass. 3.-  The products referred to in … “glass” includes fused quartz and other fused silica. Subheading Note. 1.-  For the purposes of subheadings 7013.22, 7013.33, 7013.41 and 7013.91, the …

Section XV > Chapter 82

Explanatory notes

… covers only articles with a blade, working edge, working surface or other working part of :       (a)    Base metal; … stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or … which they are parts, except parts separately specified as such and tool‑holders for hand tools (heading 84.66). …

Legal note

… covers only articles with a blade, working edge, working surface or other working part of :       (a)    Base metal; … stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or … which they are parts, except parts separately specified as such and tool‑holders for hand tools (heading 84.66). …

Section XV > Chapter 76

Explanatory notes

… Chapter 76 Aluminium and articles thereof Subheading Notes. 1.‑  In this Chapter the following … 0.05 %.        (b)   Aluminium alloys        Metallic substances in which aluminium predominates by weight over … or              (ii)   the total content by weight of such other elements exceeds 1 %. 2.-  Notwithstanding the …

Legal note

… Subheading Notes. 1.‑  In this Chapter the following … 0.05 %.        (b)   Aluminium alloys        Metallic substances in which aluminium predominates by weight over … or              (ii)   the total content by weight of such other elements exceeds 1 %. 2.-  Notwithstanding the …

Section XI > Chapter 63

Explanatory notes

… worn clothing and worn textile articles; rags Notes. 1.‑  Sub‑Chapter I applies only to made up articles, of any … presented in bulk or in bales, sacks or similar packings. Subheading Note. 1.‑  Subheading 6304.20 covers articles …

Legal note

… Notes. 1.‑  Sub‑Chapter I applies only to made up articles, of any textile fabric. 2.‑  Sub‑Chapter I does not cover :        (a) Goods of … presented in bulk or in bales, sacks or similar packings. Subheading Note. 1.‑  Subheading 6304.20 covers articles …

Section XVII > Chapter 87

Explanatory notes

… vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with … bicycles. Other children’s cycles fall in heading 95.03. Subheading Note. 1.‑  Subheading 8708.22 covers : (a)- front … devices or other electrical or electronic devices, when suitable for use solely or principally with the motor …

Legal note

… vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with … bicycles. Other children’s cycles fall in heading 95.03. Subheading Note. 1.‑  Subheading 8708.22 covers : (a)- front … devices or other electrical or electronic devices, when suitable for use solely or principally with the motor …

Section IV > Chapter 21

Explanatory notes

… vegetables of heading  07.12 ;        (b) Roasted coffee substitutes containing coffee in any proportion (heading  … finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as food suitable for infants or young children or for dietetic …

Legal note

… vegetables of heading  07.12 ;        (b) Roasted coffee substitutes containing coffee in any proportion (heading  … finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as food suitable for infants or young children or for dietetic …

Section XV > Chapter 79

Explanatory notes

… Chapter 79 Zinc and articles thereof Subheading Note. 1.‑  In this Chapter the following … 97.5 % of zinc.        (b) Zinc alloys        Metallic substances in which zinc predominates by weight over each of … elements, provided that the total content by weight of such other elements exceeds 2.5 %.        (c)   Zinc dust …

Legal note

… Subheading Note. 1.‑  In this Chapter the following … 97.5 % of zinc.        (b) Zinc alloys        Metallic substances in which zinc predominates by weight over each of … elements, provided that the total content by weight of such other elements exceeds 2.5 %.        (c)   Zinc dust …

Section II > Chapter 9

Explanatory notes

… be classified in heading 09.10.     The addition of other substances to the products of headings 09.04 to 09.10 (or to … character of the goods of those headings. Otherwise such mixtures are not classified in this Chapter; those … the spices ( synergetics ), such as sodium glutamate. (d) Substances such as salt or chemical antioxidants added, …

Legal note

… be classified in heading 09.10.     The addition of other substances to the products of headings 09.04 to 09.10 (or to … above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified in this Chapter; those …

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