Harmonized System

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Section XVII > Chapter 87

Explanatory notes

… other goods.        Machines and working tools designed for fitting to tractors of heading 87.01 as interchangeable … and whether or not mounted on it. 3.‑  Motor chassis fitted with cabs fall in headings 87.02 to 87.04, and not in … on railway station platforms (heading 87.09). (4) Armoured fighting vehicles, motorised (heading 87.10). (5) …

Legal note

… other goods.        Machines and working tools designed for fitting to tractors of heading 87.01 as interchangeable equipment remain classified in their respective headings even if presented … and whether or not mounted on it. 3.‑  Motor chassis fitted with cabs fall in headings 87.02 to 87.04, and not in …

Section IV > Chapter 21

Explanatory notes

… by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates … the substitutes referred to in Note 1 (b) above are to be classified in heading  21.01 . 3.-  For the purposes of … food preparations” means preparations consisting of a finely homogenised mixture of two or more basic ingredients …

Legal note

… by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates … the substitutes referred to in Note 1 (b) above are to be classified in heading  21.01 . 3.-  For the purposes of … food preparations” means preparations consisting of a finely homogenised mixture of two or more basic ingredients …

Section VI > Chapter 36 > Heading 3602 > 3602.00

Classification opinions

… 1.6 % and combustible material : 0.2 % max. This product is emulsified in inert mineral oils, and is intended for use as …

Section XII > Chapter 64

Explanatory notes

… material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI);        (c)    … foot and the whole leg, including the thigh (for example, fishermen’s boots), to those which consist simply of straps … this Chapter the expression “textile materials” covers the fibres, yarns, fabrics, felts, nonwovens, twine, cordage, …

Legal note

… of plastics) without applied soles. These products are classified according to their constituent material;        … material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI);        (c)    …

Section XIII > Chapter 68

Explanatory notes

…        (g)   Electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;        … or (D) may be agglomerated by means of binders, contain fillers, be reinforced, or in the case of products such as … paperboard or other materials. Most of these products and finished articles are obtained by operations (e.g., shaping, …

Legal note

…        (g)   Electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;        … Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings);        (l)   Articles of … (m)   Articles of heading 96.02, if made of materials specified in Note 2 (b) to Chapter 96, or of heading 96.06 …

Section XI > Chapter 60

Explanatory notes

… textile yarns which produce fabrics from a web of textile fibres or one or more layers of textile yarns, or from a … sheet of plastics. In some cases, the stitches may form or fix a pile (whether or not cut). Quilted products assembled … also be made on rectilinear or circular knitting machines fitted with small specially shaped, hooked needles (bearded …

Legal note

… fabrics, impregnated, coated, covered or laminated, remain classified in heading 60.01. 2.‑  This Chapter also includes … 1.-  Subheading 6005.35 covers fabrics of polyethylene monofilament or of polyester multifilament, weighing not …

Section XX > Chapter 96

Explanatory notes

… (heading 71.17);      (d)    Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), … Chapter 94 (for example, furniture, luminaires and lighting fittings);      (l)    Articles of Chapter 95 (toys, games, … only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for incorporation …

Legal note

… (heading 71.17);      (d)    Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), … Chapter 94 (for example, furniture, luminaires and lighting fittings);      (l)    Articles of Chapter 95 (toys, games, … only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for incorporation …

Section VI > Chapter 33 > Heading 3305 > 3305.10

Classification opinions

… perfume, imidurea, hydrochloric acid, erythrosin and purified water. The product is packaged in (i) a box with 6 …

Section XVIII > Chapter 92

Explanatory notes

… This Chapter does not cover : (a) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), … or similar goods of plastics (Chapter 39); (b) Microphones, amplifiers, loud‑speakers, head‑phones, switches, … of the character of the material used, their rougher finish, the lack of musical qualities or by any other …

Legal note

… does not cover :        (a)   Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), … goods of plastics (Chapter 39);        (b)   Microphones, amplifiers, loud‑speakers, head‑phones, switches, … thereto and clearly intended for use therewith, are to be classified in the same heading as the relative instruments. …

Section X > Chapter 49

Explanatory notes

… 97.02), postage or revenue stamps, stamp‑postmarks, first‑day covers, postal stationery or the like of heading … more than one number under a single cover are to be classified in heading 49.01, whether or not containing … the printing is executed (e.g., letters of any alphabet, figures, shorthand signs, Morse or other code symbols, …

Legal note

… 97.02), postage or revenue stamps, stamp‑postmarks, first‑day covers, postal stationery or the like of heading … more than one number under a single cover are to be classified in heading 49.01, whether or not containing … tourist propaganda). Such publications are to be classified in heading 49.11. 6.‑   For the purposes of …

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