Harmonized System

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Section II > Chapter 12

Explanatory notes

… with their original oils. It does not, however, apply to residues of headings 23.04 to 23.06. 3.-  For the purposes … (c) Insecticides, fungicides, herbicides, disinfectants or similar products of heading 38.08. 5.-  For the purposes of … and other algae” does not include :        (a) Dead single‑cell micro‑organisms of heading 21.02;        (b) …

Legal note

… with their original oils. It does not, however, apply to residues of headings 23.04 to 23.06. 3.-  For the purposes … (c)  Insecticides, fungicides, herbicides, disinfectants or similar products of heading 38.08. 5.-  For the purposes of … and other algae” does not include :        (a) Dead single‑cell micro‑organisms of heading 21.02;        (b) …

Section III > Chapter 15

Explanatory notes

… Chapter 21 );        (d) Greaves (heading 23.01 ) or residues of headings 23.04 to 23.06 ;        (e) Fatty … oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding … (B)  Headings 15.07 to 15.15 of this Chapter cover the single (i.e., not mixed with fats or oils of another …

Legal note

… Chapter 21 );        (d) Greaves (heading 23.01 ) or residues of headings 23.04 to 23.06 ;        (e) Fatty … oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding … For the purposes of subheadings 1514.11 and 1514.19, the expression “low erucic acid rape or colza oil” means the …

Section II > Chapter 10

Explanatory notes

… specified in the headings of this Chapter are to be classified in those headings only if grains are present, … parboiled or broken remains classified in heading 10.06. Similarly, quinoa from which the pericarp has been wholly or … species and the hybrids derived from the inter‑specific crossing of Triticum durum which have the same number (28) …

Legal note

… specified in the headings of this Chapter are to be classified in those headings only if grains are present, … parboiled or broken remains classified in heading 10.06. Similarly, quinoa from which the pericarp has been wholly or … species and the hybrids derived from the inter‑specific crossing of Triticum durum which have the same number (28) …

Section VI > Chapter 32

Explanatory notes

… 32.06), glass obtained from fused quartz or other fused silica in the forms provided for in heading 32.07, and also … Heading 32.08 includes solutions (other than collodions) consisting of any of the products specified in headings … exceeds 50 % of the weight of the solution. 5.-  The expression “colouring matter” in this Chapter does not …

Legal note

… 32.06), glass obtained from fused quartz or other fused silica in the forms provided for in heading 32.07, and also … Heading 32.08 includes solutions (other than collodions) consisting of any of the products specified in headings … exceeds 50 % of the weight of the solution. 5.-  The expression “colouring matter” in this Chapter does not …

Section II > Chapter 7

Explanatory notes

… corn ( Zea mays var. saccharata ), fruits of the genus Capsicum or of the genus Pimenta , fennel, parsley, chervil, … of this Chapter, and are therefore excluded ( Chapter 20 ). Similarly, products of this Chapter remain classified here …

Legal note

… corn ( Zea mays var. saccharata ), fruits of the genus Capsicum or of the genus Pimenta , fennel, parsley, chervil, tarragon, cress and sweet marjoram ( Majorana hortensis or Origanum majorana ). 3.‑  Heading 07.12 covers … vegetables which have been treated solely to ensure their provisional preservation during transport or storage prior …

Section VI > Chapter 37

Explanatory notes

… the word “photographic” relates to the process by which visible images are formed, directly or indirectly, by the … of Chapter 37 are those with one or more layers of any emulsion sensitive to light or other forms of radiation … sensitive plates. The most common emulsions are based on silver halides (silver bromide, silver bromide-iodide, etc.) …

Legal note

… the word “photographic” relates to the process by which visible images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive, including thermosensitive, surfaces. …

Section XI > Chapter 58

Explanatory notes

… wholly or in part of standing or ground threads and crossing or doup threads which cross the standing or ground … heading 56.08. 5.‑  For the purposes of heading 58.06, the expression “narrow woven fabrics” means :        (a)   Woven … and of a kind used in apparel, as furnishing fabrics or for similar purposes. GENERAL Except for heading 58.09 , this …

Legal note

… wholly or in part of standing or ground threads and crossing or doup threads which cross the standing or ground … heading 56.08. 5.‑  For the purposes of heading 58.06, the expression “narrow woven fabrics” means :        (a)   Woven … and of a kind used in apparel, as furnishing fabrics or for similar purposes. …

Section IV > Chapter 24

Explanatory notes

… cover medicinal cigarettes (Chapter 30). 2.-  Any products classifiable in heading 24.04 and any other heading of the … of the genus Nicotiana of the Solanaceae family. The size and shape of the leaves differ from one variety to … tied together with a band or with another tobacco leaf), or simply left as loose leaves. They are always tightly …

Legal note

… cover medicinal cigarettes (Chapter 30). 2.-  Any products classifiable in heading 24.04 and any other heading of the Chapter are to be classified in heading 24.04. 3.-  For the purposes of heading 24.04, the expression “inhalation without combustion” means inhalation …

Section IV > Chapter 16

Explanatory notes

… contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the … component or components which predominate by weight. These provisions do not apply to the stuffed products of … products which have been : (1) Prepared as sausages or similar products. (2) Boiled, steamed, grilled, fried, …

Legal note

… contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the … component or components which predominate by weight. These provisions do not apply to the stuffed products of … Notes. 1.- For the purposes of subheading 1602.10, the expression “homogenised preparations” means preparations of …

Section IV > Chapter 21

Explanatory notes

… the substitutes referred to in Note 1 (b) above are to be classified in heading  21.01 . 3.-  For the purposes of heading  21.04 , the expression “homogenised composite food preparations” means preparations consisting …

Legal note

… the substitutes referred to in Note 1 (b) above are to be classified in heading  21.01 . 3.-  For the purposes of heading  21.04 , the expression “homogenised composite food preparations” means preparations consisting …