Harmonized System

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Section II > Chapter 12

Explanatory notes

… meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings 23.04 to 23.06. 3.-  …

Legal note

… meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings 23.04 to 23.06. 3.-  …

Section XX > Chapter 96

Explanatory notes

… or moulding materials; heading 96.01 or 96.02 applies, however, to separately presented handles or other parts of … fibre or other material, which are ready for incorporation without division in brooms or brushes, or which require only …

Legal note

… or moulding materials; heading 96.01 or 96.02 applies, however, to separately presented handles or other parts of … fibre or other material, which are ready for incorporation without division in brooms or brushes, or which require only …

Section XVII > Chapter 87 > Heading 8704 > 8704.3 > 8704.31

Classification opinions

… by a gasoline engine with a top speed of 21 kilometres per hour and has a load capacity of 545 kilograms (including …

Section XVII > Chapter 86

Explanatory notes

… wood or of concrete, or concrete guide‑track sections for hovertrains (heading 44.06 or 68.10);        (b)   Railway … Axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels;        (b)   … boxes; brake gear;        (d)   Buffers for rolling‑stock; hooks and other coupling gear and corridor connections; …

Legal note

… wood or of concrete, or concrete guide‑track sections for hovertrains (heading 44.06 or 68.10);        (b)   Railway … Axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels;        (b)   … boxes; brake gear;        (d)   Buffers for rolling‑stock; hooks and other coupling gear and corridor connections; …

Section II > Chapter 11

Explanatory notes

… content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2); and … in Column (3).      Otherwise, they fall in heading 23.02. However, germ of cereals, whole, rolled, flaked or ground is always classified in …

Legal note

… content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2); and … in Column (3).      Otherwise, they fall in heading 23.02. However, germ of cereals, whole, rolled, flaked or ground is always classified in …

Section XVIII > Chapter 91

Explanatory notes

… (generally heading 71.15); clock or watch springs are, however, to be classified as clock or watch parts (heading … Chapter excludes , inter alia  :        (a)   Sundials and hour‑glasses (classified according to their constituent … for example, dial plate, lower plate cover) intended to hold in place certain parts of the movement (motion work, …

Legal note

… (generally heading 71.15); clock or watch springs are, however, to be classified as clock or watch parts (heading …        (e)   Articles of heading 84.12 constructed to work without an escapement;        (f)   Ball bearings (heading … 85). 2.‑  Heading 91.01 covers only watches with case wholly of precious metal or of metal clad with precious …

Section IV > Chapter 16

Explanatory notes

… 1.- For the purposes of subheading 1602.10, the expression “homogenised preparations” means preparations of meat, meat … added for seasoning, preservation or other purposes. However, homogenisation, by itself, does not qualify a product for …

Legal note

… 1.- For the purposes of subheading 1602.10, the expression “homogenised preparations” means preparations of meat, meat offal, blood or insects, finely homogenised, put up for retail sale as food suitable for … under their common names only, are of the same species as those mentioned in Chapter 3 under the same name. …

Section XVIII > Chapter 92

Explanatory notes

… Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of this Chapter; … or housed in the same cabinet as the instrument, is however in all cases excluded ( heading 85.18 ). Electrical …

Legal note

… or similar goods of plastics (Chapter 39);        (b)   Microphones, amplifiers, loud‑speakers, head‑phones, switches, … Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of this Chapter; …

Section IV > Chapter 17

Explanatory notes

… 1701.12, 1701.13 and 1701.14, “raw sugar” means sugar whose content of sucrose by weight, in the dry state, … 2.- Subheading 1701.13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, … glucose and fructose), but also sugar syrups, artificial honey, caramel, molasses resulting from the extraction or …

Legal note

… 1701.12, 1701.13 and 1701.14, “raw sugar” means sugar whose content of sucrose by weight, in the dry state, … 2.- Subheading 1701.13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, …

Section VI > Chapter 32

Explanatory notes

… Separate chemically defined elements or compounds (except those of heading 32.03 or 32.04, inorganic products of a … of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in …

Legal note

… Separate chemically defined elements or compounds (except those of heading 32.03 or 32.04, inorganic products of a … of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in …