Harmonized System

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Section II > Chapter 7

Explanatory notes

… used as flavouring materials but nevertheless remain classified in heading 07.12. The term “chilled” means that … by itself, does not qualify a product of this Chapter for classification as a preparation of Chapter 20. It should … Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar …

Legal note

… 07.10, 07.11 and 07.12 the word “vegetables” includes edible mushrooms, truffles, olives, capers, … fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (heading 09.04). 5.‑  Heading …

Section XII > Chapter 66

Explanatory notes

… 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 part of those articles. …

Legal note

… 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 part of those articles. …

Section V > Chapter 25

Explanatory notes

… or tailors’ chalks (heading  96.09 ). 3.‑  Any products classifiable in heading  25.17 and any other heading of the Chapter are to be classified in heading 25 .17 . 4.‑  Heading  25. 30 applies, … mineral products only in the crude state or washed (including washing with chemical substances to eliminate …

Legal note

… or tailors’ chalks (heading  96.09 ). 3.‑  Any products classifiable in heading  25.17 and any other heading of the Chapter are to be classified in heading 25 .17 . 4.‑  Heading  25. 30 applies, …

Section XVII > Chapter 88

Explanatory notes

… means the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment … weight of the machine in normal flying order, at take-off, including the weight of payload, equipment and fuel. GENERAL … not equipped with engines or internal equipment) are classified as the corresponding complete or finished …

Legal note

… means the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment … weight of the machine in normal flying order, at take-off, including the weight of payload, equipment and fuel. …

Section IV > Chapter 22

Explanatory notes

… by volume not exceeding 0.5 % vol. Alcoholic beverages are classified in headings 22.03 to 22.06 or heading 22.08 as … means wine which, when kept at a temperature of 20 °C in closed containers, has an excess pressure of not less than 3 … the foodstuffs covered by the preceding Chapters of the Nomenclature. They fall into four main groups : (A) Water …

Legal note

… by volume not exceeding 0.5 % vol. Alcoholic beverages are classified in headings 22.03 to 22.06 or heading 22.08 as … means wine which, when kept at a temperature of 20 °C in closed containers, has an excess pressure of not less than 3 …

Section I

Explanatory notes

… of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species. … Except where the context otherwise requires, throughout the Nomenclature any reference to “dried” products also covers …

Legal note

… of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species. … Except where the context otherwise requires, throughout the Nomenclature any reference to “dried” products also covers …

Section IV > Chapter 23

Explanatory notes

… industries; prepared animal fodder Note. 1.-  Heading 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal …

Legal note

… Note. 1.-  Heading 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal …

Section XVII > Chapter 89

Explanatory notes

… or a complete vessel unassembled or disassembled, is to be classified in heading 89.06 if it does not have the … such as coffer‑dams, landing stages and buoys. It also includes air‑cushion vehicles (hovercraft) designed to … of vessels or floating structures, even if they are clearly identifiable as such. Such parts and accessories are …

Legal note

… or a complete vessel unassembled or disassembled, is to be classified in heading 89.06 if it does not have the …

Section VI > Chapter 37

Explanatory notes

… of light or other forms of radiation on photosensitive, including thermosensitive, surfaces. GENERAL The … ultra-violet and near-infrared radiation), as well as particle (or nuclear) radiation, whether for reproduction in … used principally for the recovery of precious metal, is classified in heading 71.12 . Other photographic or …

Legal note

… of light or other forms of radiation on photosensitive, including thermosensitive, surfaces. …

Section I > Chapter 3

Explanatory notes

… of heading 01.06 (heading 02.08 or 02.10);        (c) Fish (including livers, roes and milt thereof) or crustaceans, … immediate consumption as caviar or caviar substitutes are classified in heading 16.04 . Distinction between goods of … in the headings. Subject to this proviso, they remain classified in the Chapter whether or not they have been cut, …

Legal note

… of heading 01.06 (heading 02.08 or 02.10);        (c) Fish (including livers, roes and milt thereof) or crustaceans, …