Harmonized System

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Section III > Chapter 15

Explanatory notes

… expression “low erucic acid rape or colza oil” means the fixed oil which has an erucic acid content of less than 2 % … which includes pressing, decantation, winterisation and filtration;        (b)  solvent fractionation; and        … or oils or their fractions to which a denaturant, such as fish oil, phenols, petroleum oils, oil of turpentine, …

Legal note

… oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding … expression “low erucic acid rape or colza oil” means the fixed oil which has an erucic acid content of less than 2 % …

Section XVII > Chapter 89

Explanatory notes

… Ships, boats and floating structures Note. 1.‑  A hull, an unfinished or incomplete vessel, assembled, unassembled or … or a complete vessel unassembled or disassembled, is to be classified in heading 89.06 if it does not have the …

Legal note

… Note. 1.‑  A hull, an unfinished or incomplete vessel, assembled, unassembled or … or a complete vessel unassembled or disassembled, is to be classified in heading 89.06 if it does not have the …

Section XV > Chapter 76

Explanatory notes

… alumina (see the Explanatory Note to heading 26.06). The first stage of the extraction is designed to convert the … to produce a solution of sodium aluminate; this is then filtered to eliminate insoluble impurities (iron oxide, … electricity and is a very good reflector. Since the oxide film which forms naturally on its surface protects the …

Legal note

… by weight of any other element does not exceed the limit specified in the following table : TABLE ‑ Other elements … iron plus silicon taken together is greater than the limit specified in the foregoing table; or              (ii)   the …

Section XV > Chapter 80

Explanatory notes

… by weight of any bismuth or copper is less than the limit specified in the following table : TABLE ‑ Other elements … is extracted from the oxide ore cassiterite (or tin‑stone) classified in heading 26.09; this ore may occur either in … powders and flakes (heading 80.07). (C)  Tubes, pipes and fittings and the other articles of the residual heading …

Legal note

… by weight of any bismuth or copper is less than the limit specified in the following table : TABLE ‑ Other elements … equal to or greater than the limit              (iii)     specified in the foregoing table. …

Section XVIII > Chapter 90 > Heading 9018 > 9018.90

Classification opinions

… and heat sealed along the edges, open at one end and fitted with a nozzle to allow the injection of warm air by …

Section XV > Chapter 78

Explanatory notes

… Subheading Note. 1.‑  In this Chapter the expression “refined lead” means :    Metal containing by weight at least … by weight of any other element does not exceed the limit specified in the following table : TABLE ‑ Other elements … powders and flakes (heading 78.04). (C)  Tubes, pipes and fittings and the other articles of the residual heading …

Legal note

… Subheading Note. 1.‑  In this Chapter the expression “refined lead” means :    Metal containing by weight at least … by weight of any other element does not exceed the limit specified in the following table : TABLE ‑ Other elements …

Section XV > Chapter 75

Explanatory notes

… by weight of any other element does not exceed the limit specified in the following table : TABLE ‑ Other elements … alloys known as “super alloys” which have been developed specifically for high strength at the elevated temperatures … 75.02 (headings 75.05 and 75.06). (D)  Tubes, pipes and fittings (heading 75.07), and electroplating anodes and …

Legal note

… by weight of any other element does not exceed the limit specified in the following table : TABLE ‑ Other elements … least one of the other elements is greater than the limit specified in the foregoing table, or          (iii)   the …

Section XII > Chapter 66

Explanatory notes

… walking-sticks or the like (heading 90.17);        (b) Firearm-sticks, sword-sticks, loaded walking-sticks or the … like, of any material. Such goods presented with, but not fitted to, articles of heading 66.01 or 66.02 are to be classified separately and are not to be treated as forming …

Legal note

… walking-sticks or the like (heading 90.17);        (b) Firearm-sticks, sword-sticks, loaded walking-sticks or the … like, of any material. Such goods presented with, but not fitted to, articles of heading 66.01 or 66.02 are to be classified separately and are not to be treated as forming …

Section II > Chapter 11

Explanatory notes

…                 (a)     a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated … germ of cereals, whole, rolled, flaked or ground is always classified in heading 11.04.     (B)   Products falling in … same time, all cereal groats and meal of heading 11.03 must fulfil the relevant criterion as to passage through a sieve …

Legal note

…                 (a)     a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated … germ of cereals, whole, rolled, flaked or ground is always classified in heading 11.04.     (B)   Products falling in this Chapter under the above provisions shall be classified in heading 11.01 or 11.02 if the percentage …

Section XV > Chapter 83

Explanatory notes

… the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However, articles of … 75 mm provided that the width of the wheel or tyre fitted thereto is less than 30 mm. GENERAL Whereas in … to 76 and 78 to 81 articles are classified according to a specific metal, this Chapter, like Chapter 82, covers …

Legal note

… the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However, articles of … 75 mm provided that the width of the wheel or tyre fitted thereto is less than 30 mm. …