Harmonized System

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Section I > Chapter 4

Explanatory notes

… milk. 2.-  For the purposes of heading 04.03, yogurt may be concentrated or flavoured and may contain added sugar or … 85 %; and        (c)     they are moulded or capable of being moulded. 5.-  This Chapter does not cover :        … which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have …

Legal note

… milk. 2.-  For the purposes of heading 04.03, yogurt may be concentrated or flavoured and may contain added sugar or … 85 %; and        (c)     they are moulded or capable of being moulded. 5.-  This Chapter does not cover :        … which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have …

Section XXI > Chapter 97

Explanatory notes

… like, of painted canvas (heading 59.07) except if they may be classified in heading 97.06; or        (c)    Pearls, … to Notes 1 to 4 above, articles of this Chapter are to be classified in this Chapter and not in any other Chapter … plaques, engravings, prints or lithographs are to be classified with those articles, provided they are of a …

Legal note

… like, of painted canvas (heading 59.07) except if they may be classified in heading 97.06; or        (c)    Pearls, … to Notes 1 to 4 above, articles of this Chapter are to be classified in this Chapter and not in any other Chapter … plaques, engravings, prints or lithographs are to be classified with those articles, provided they are of a …

Section XVIII > Chapter 92

Explanatory notes

… 92.02 or 92.06 presented with such instruments in numbers normal thereto and clearly intended for use therewith, … exclusions specifically mentioned in the Explanatory Notes below, this Chapter also excludes  : (a)   Electronic … Musical instruments which can be clearly recognised as toys because of the character of the material used, their rougher …

Legal note

… heading 92.02 or 92.06 presented with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified in the same heading as the relative …

Section IV > Chapter 21

Explanatory notes

… ;        (e)  Food preparations, other than the products described in heading  21.03 or 21.04 , containing more than 20 % … of the substitutes referred to in Note 1 (b) above are to be classified in heading  21.01 . 3.-  For the purposes of …

Legal note

… ;        (e)  Food preparations, other than the products described in heading  21.03 or 21.04 , containing more than 20 % … of the substitutes referred to in Note 1 (b) above are to be classified in heading  21.01 . 3.-  For the purposes of …

Section XIII > Chapter 69

Explanatory notes

… This Chapter applies only to ceramic products which have been fired after shaping :        (a)    Headings 69.04 to … etc. Firing, after shaping, is the essential distinction between the goods of this Chapter and the mineral or stone …

Legal note

… This Chapter applies only to ceramic products which have been fired after shaping :        (a)    Headings 69.04 to … by firing inorganic, non-metallic materials which have been prepared and shaped previously at, in general, room …

Section II > Chapter 12

Explanatory notes

… flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially … 23.04 to 23.06. 3.-  For the purposes of heading 12.09, beet seeds, grass and other herbage seeds, seeds of …

Legal note

… flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially … 23.04 to 23.06. 3.-  For the purposes of heading 12.09, beet seeds, grass and other herbage seeds, seeds of …

Section VIII > Chapter 43

Explanatory notes

… apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on. 2.‑   This … which are now threatened with extinction or which may become so unless trade in specimens of such species is …

Legal note

… apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on. 2.‑   This … is attached on the outside except as mere trimming are to be classified in heading 43.03 or 43.04 as the case may be. …

Section XIII > Chapter 70

Explanatory notes

… as “worked” by reason of any process it has undergone before annealing;        (b)   cutting to shape does not … transparency or translucency; or which prevents light from being reflected on the surface of the glass. 3.-  The … (except fused quartz and other fused silica referred to below) is a fused homogeneous mixture, in varying …

Legal note

… as “worked” by reason of any process it has undergone before annealing;        (b)   cutting to shape does not … transparency or translucency; or which prevents light from being reflected on the surface of the glass. 3.-  The …

Section XVI > Chapter 85 > Heading 8528 > 8528.7 > 8528.71

Classification opinions

… with an infrared remote control. It is designed to be connected to the Internet via wired or wireless …

Section III > Chapter 15

Explanatory notes

… or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the … all lighter than water. On fairly long exposure to air they become rancid due to hydrolysis and oxidation. When heated … in diethyl ether, carbon disulphide, carbon tetrachloride, benzene, etc. Castor oil is soluble in alcohol but the other …

Legal note

… or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the … expressed as oleic acid not exceeding 2.0 g/ 100 g and can be distinguished from the other virgin olive oil categories …