Harmonized System

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Section XIII > Chapter 68

Explanatory notes

… stones of heading 84.42;        (g)   Electrical insulators (heading 85.46) or fittings of insulating … contain fillers, be reinforced, or in the case of products such as abrasives or mica be put up on a backing or support of textile material, paper, paperboard or other …

Legal note

… stones of heading 84.42;        (g)   Electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;        (h)   Dental …

Section II > Chapter 6

Explanatory notes

… the like; cut flowers and ornamental foliage Notes. 1.‑  Subject to the second part of heading 06.01, this Chapter … goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or … horticulturists) or florists, which are in a condition suitable for planting or ornamental purposes and also …

Legal note

… Notes. 1.‑  Subject to the second part of heading 06.01, this Chapter … goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or …

Section II > Chapter 12

Explanatory notes

…        (c)  Fertilisers of heading 31.01 or 31.05. ° °   ° Subheading Note. 1.-  For the purposes of subheading … factors or to facilitate their use. However, such treatment is permitted only if it does not alter the …

Legal note

… or        (c)  Fertilisers of heading 31.01 or 31.05. Subheading Note. 1.-  For the purposes of subheading 1205.10, the expression “low erucic acid rape or …

Section VI > Chapter 32

Explanatory notes

… as extenders in oil paints, whether or not they are also suitable for colouring distempers. 6.-  The expression … Metal (including precious metal) or pigment, deposited on a supporting sheet of any material. GENERAL This Chapter … (tanning extracts of vegetable origin, synthetic tanning substances, whether or not mixed with natural tanning …

Legal note

… as extenders in oil paints, whether or not they are also suitable for colouring distempers. 6.-  The expression … Metal (including precious metal) or pigment, deposited on a supporting sheet of any material. …

Section IV > Chapter 18

Explanatory notes

… 22.02, 22.08, 30.03 or 30.04. 2.- Heading 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations … (e.g., “ crème de cacao ”), containing cocoa and ready for consumption ( Chapter 22 ). (h) Medicaments ( heading 30.03 …

Legal note

… 22.02, 22.08, 30.03 or 30.04. 2.- Heading 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations …

Section II > Chapter 13

Explanatory notes

… Liquorice extract containing more than 10 % by weight of sucrose or put up as confectionery (heading 17.04);        … of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages …

Legal note

… Liquorice extract containing more than 10 % by weight of sucrose or put up as confectionery (heading 17.04);        … of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages …

Section VIII > Chapter 41

Explanatory notes

… the expression “composition leather” means only substances of the kind referred to in heading 41.15. GENERAL …      Before undergoing tanning, hides and skins are first subjected to a series of preparatory processes, which … to a reversible tanning (including pre-tanning) process. Such process temporarily stabilises the hide or skin for …

Legal note

… the expression “composition leather” means only substances of the kind referred to in heading 41.15. …

Section XX > Chapter 95 > Heading 9503 > 9503.00

Classification opinions

… driving skills, while having fun. They are used under supervision at locations specially designed for road-traffic …

Section VII

Explanatory notes

… or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in Chapter … be mixed together to obtain a product of Section VI or VII. Such sets are to be classified in the heading appropriate to … or all of which fall in Section VII, intended to be used successively without prior mixing, are not covered by Note 1 …

Legal note

… or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in Chapter …

Section VI > Chapter 37

Explanatory notes

… of radiation on photosensitive, including thermosensitive, surfaces. GENERAL The photographic plates, film, paper, … sensitive to light or other forms of radiation having sufficient energy to cause the necessary reaction in photon … of photosensitive plastics which may be affixed to a support. Infrared laser sensitive plates are often called …

Legal note

… of radiation on photosensitive, including thermosensitive, surfaces. …