Harmonized System

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Section V > Chapter 27

Explanatory notes

… 33.02 or 38.05. 2.‑  References in heading 27.10 to “petroleum oils and oils obtained from bituminous minerals” include not only petroleum oils and oils obtained from bituminous minerals … used lubricating oils, used hydraulic oils and used transformer oils);        (b) Sludge oils from the storage …

Legal note

… 33.02 or 38.05. 2.‑  References in heading 27.10 to “petroleum oils and oils obtained from bituminous minerals” include not only petroleum oils and oils obtained from bituminous minerals … used lubricating oils, used hydraulic oils and used transformer oils);        (b) Sludge oils from the storage …

Section I > Chapter 4

Explanatory notes

… fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares, … to maintain the natural consistency of the product during transport in liquid state (disodium phosphate, trisodium citrate and calcium chloride, for instance) as …

Legal note

… fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares, … emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless …

Section XX > Chapter 96

Explanatory notes

… (heading 90.17), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes … 91 (for example, clock or watch cases);      (h)    Musical instruments or parts or accessories thereof (Chapter 92); … or which require only such further minor processes as trimming to shape at the top, to render them ready for such …

Legal note

… (heading 90.17), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes … 91 (for example, clock or watch cases);      (h)    Musical instruments or parts or accessories thereof (Chapter 92); … or which require only such further minor processes as trimming to shape at the top, to render them ready for such …

Section V > Chapter 25

Explanatory notes

… or impurities or for other purposes, provided that the heat treatment does not modify their chemical or crystalline structures. However, other heat treatments (e.g., roasting, fusion or calcination) are not … , 25.14 , 25.15 , 25.16 , 25.18 and 25.26  may be roughly trimmed or merely cut, by sawing or otherwise, into blocks …

Legal note

… substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, … sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete. …

Section VI > Chapter 34

Explanatory notes

… for one hour at the same temperature :        (a)  give a transparent or translucent liquid or stable emulsion without separation of … Chapter covers products mainly obtained by the industrial treatment of fats, oils or waxes (e.g., soap, certain …

Legal note

… for one hour at the same temperature :        (a)  give a transparent or translucent liquid or stable emulsion without separation of … (45 dyne/cm) or less. 4.- In heading 34.03 the expression “petroleum oils and oils obtained from bituminous minerals” …

Section XVIII > Chapter 91

Explanatory notes

… (including precious metals) and they may be decorated or trimmed with natural or cultured pearls, or natural, … 92.08 ).        (c)   Toy clocks and watches and Christmas tree accessories in the form of clocks or watches, such as … changes in temperature or atmospheric pressure. (3)   The train , i.e., the succession of toothed wheels which …

Legal note

… as the case may be);        (e)   Articles of heading 84.12 constructed to work without an escapement;        (f)   Ball … precious or semi‑precious stones (natural, synthetic or reconstructed) of headings  71.01 to 71.04. Watches with case … or watches and in other articles (for example, precision instruments) are to be classified in this Chapter. …

Section XV > Chapter 82

Explanatory notes

… this Chapter.        Heads, blades and cutting plates for electric shavers and electric hair clippers are to be … and the like (including grinding, sharpening, polishing, trueing and cutting wheels, heads, discs and points), of … in headings 82.08 to 82.15 may be fitted with minor trimmings of precious metal or metal clad with precious …

Legal note

… this Chapter.        Heads, blades and cutting plates for electric shavers and electric hair clippers are to be classified in heading …

Section II > Chapter 7

Explanatory notes

… and 07.12 the word “vegetables” includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, … 5.‑  Heading 07.11 applies to vegetables which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur …

Legal note

… and 07.12 the word “vegetables” includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, … 5.‑  Heading 07.11 applies to vegetables which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur …

Section VI > Chapter 35

Explanatory notes

… 39.13); or        (f)   Gelatin products of the printing industry (Chapter 49). 2.-  For the purposes of heading 35.05, the term “dextrins” means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10 %.        …

Legal note

… 39.13); or        (f)   Gelatin products of the printing industry (Chapter 49). 2.-  For the purposes of heading 35.05, the term “dextrins” means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10 %.        …

Section IV > Chapter 22

Explanatory notes

… of this Chapter and of Chapters 20 and 21, the “alcoholic strength by volume” shall be determined at a temperature of … “non‑alcoholic beverages” means beverages of an alcoholic strength by volume not exceeding 0.5 % vol. Alcoholic …

Legal note

… of this Chapter and of Chapters 20 and 21, the “alcoholic strength by volume” shall be determined at a temperature of … “non‑alcoholic beverages” means beverages of an alcoholic strength by volume not exceeding 0.5 % vol. Alcoholic …