Harmonized System

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Section XIII > Chapter 69

Explanatory notes

… comprise, inter alia, clays, siliceous materials including fused silica, materials with a high melting point, such as … in the body or superficially), decorated or glazed by using, as appropriate, specially prepared colours or …

Legal note

… non-metallic materials which have been prepared and shaped previously at, in general, room temperature. Raw materials … comprise, inter alia, clays, siliceous materials including fused silica, materials with a high melting point, such as …

Section XVII > Chapter 87

Explanatory notes

… provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other … not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of …

Legal note

… means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not … provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other … other electrical or electronic devices, when suitable for use solely or principally with the motor vehicles of …

Section II > Chapter 14

Explanatory notes

… materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however … (heading 44.05) and prepared knots or tufts for broom or brush making (heading 96.03). GENERAL This Chapter covers : …

Legal note

… materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however … (heading 44.05) and prepared knots or tufts for broom or brush making (heading 96.03). …

Section XI > Chapter 63

Explanatory notes

… be classified in this heading, the articles mentioned above must comply with both of the following requirements : … minor trimmings or accessories of furskin, metal (including precious metal), leather, plastics, etc.        Where , … and other worn articles as defined in Chapter Note 3, and used or new rags, scrap twine, etc. …

Legal note

… be classified in this heading, the articles mentioned above must comply with both of the following requirements :          (i)   they must show signs of appreciable wear, and          (ii)   they must be presented in bulk or in bales, sacks or similar …

Section XXI > Chapter 97

Explanatory notes

… Notes. 1.‑  This Chapter does not cover :        (a)    Unused postage or revenue stamps, postal stationery (stamped … 97.06; or        (c)    Pearls, natural or cultured, or precious or semi‑precious stones (headings 71.01 to 71.03). …

Legal note

… Notes. 1.‑  This Chapter does not cover :        (a)    Unused postage or revenue stamps, postal stationery (stamped … 97.06; or        (c)    Pearls, natural or cultured, or precious or semi‑precious stones (headings 71.01 to 71.03). …

Section IV > Chapter 20

Explanatory notes

… Food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or  crustaceans , molluscs or other aquatic invertebrates, or any combination …

Legal note

… Food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or  crustaceans , molluscs or other aquatic invertebrates, or any combination …

Section IV > Chapter 18

Explanatory notes

… Food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination …

Legal note

… Food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination …

Section VI > Chapter 34

Explanatory notes

… of animal, vegetable or microbial fats or oils of a kind used as mould release preparations (heading 15.17);        … the expression “petroleum oils and oils obtained from bituminous minerals” applies to the products defined in … Note 2 to Chapter 27. 5.- In heading 34.04, subject to the exclusions provided below, the expression “artificial waxes …

Legal note

… of animal, vegetable or microbial fats or oils of a kind used as mould release preparations (heading 15.17);        … the expression “petroleum oils and oils obtained from bituminous minerals” applies to the products defined in … Note 2 to Chapter 27. 5.- In heading 34.04, subject to the exclusions provided below, the expression “artificial waxes …

Section XI > Chapter 53

Explanatory notes

… vegetable textile materials ( other than cotton) at the various stages from the raw materials to their …

Classification opinions

… surface is decorated by the application of textile flock or dust to produce an embroidery effect. Classification … base, regardless of the textile constituting the flock or dust Adoption : 1964 … 3. Strips of a width not exceeding 30 …

Section I > Chapter 4

Explanatory notes

… or bakers’ wares, provided that any added substance is not used for the purpose of replacing, in whole or in part, any … (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80 % or … containing by weight more than 95 % lactose, expressed as anhydrous lactose, calculated on the dry matter …

Legal note

… or bakers’ wares, provided that any added substance is not used for the purpose of replacing, in whole or in part, any … (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80 % or … containing by weight more than 95 % lactose, expressed as anhydrous lactose, calculated on the dry matter …

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