Harmonized System

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Section XIII > Chapter 70

Explanatory notes

… name-plates or the like, having a permanently fixed light source, or parts thereof of heading 94.05;        (h)   … sprays or other articles of Chapter 96. 2.-  For the purposes of headings 70.03, 70.04 and 70.05 :        (a) … or which prevents light from being reflected on the surface of the glass. 3.-  The products referred to in …

Legal note

… name-plates or the like, having a permanently fixed light source, or parts thereof of heading 94.05;        (h)   … sprays or other articles of Chapter 96. 2.-  For the purposes of headings 70.03, 70.04 and 70.05 :        (a) … or which prevents light from being reflected on the surface of the glass. 3.-  The products referred to in …

Section II > Chapter 12

Explanatory notes

… 20). 2.-  Heading 12.08 applies not only to non‑defatted flours and meals but also to flours and meals which have … apply to residues of headings 23.04 to 23.06. 3.-  For the purposes of heading 12.09, beet seeds, grass and other … single‑cell micro‑organisms of heading 21.02;        (b) Cultures of micro‑organisms of heading 30.02; or        (c)  …

Legal note

… 20). 2.-  Heading 12.08 applies not only to non‑defatted flours and meals but also to flours and meals which have … apply to residues of headings 23.04 to 23.06. 3.-  For the purposes of heading 12.09, beet seeds, grass and other … single‑cell micro‑organisms of heading 21.02;        (b) Cultures of micro‑organisms of heading 30.02; or        (c)  …

Section XVI > Chapter 85 > Heading 8528 > 8528.7 > 8528.71

Classification opinions

… wired or wireless connection, and to a television set. The purpose  of the device is to process data, execute …

Section XV > Chapter 74

Explanatory notes

… Pb                    Lead        S                       Sulphur        Sn                    Tin        Te                    Tellurium        Zn                    Zinc        … in the manufacture of other alloys or as de‑oxidants, de‑sulphurising agents or for similar uses in the metallurgy of …

Legal note

… Pb                    Lead        S                       Sulphur        Sn                    Tin        Te                    Tellurium        Zn                    Zinc        … in the manufacture of other alloys or as de‑oxidants, de‑sulphurising agents or for similar uses in the metallurgy of …

Section III > Chapter 15

Explanatory notes

… does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions. 4.- … fall in heading  15. 22. Subheading Note. 1.-  For the purposes of subheading 1509.30, virgin olive oil has a free …

Legal note

… does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions. 4.- … fall in heading  15. 22. Subheading Note. 1.-  For the purposes of subheading 1509.30, virgin olive oil has a free …

Section XVIII > Chapter 91

Explanatory notes

… with precious metal, or of the same materials combined with natural or cultured pearls, or precious or semi‑precious stones … with precious metal fall in heading 91.02. 3.‑  For the purposes of this Chapter, the expression “watch movements” …

Legal note

… with precious metal, or of the same materials combined with natural or cultured pearls, or precious or semi‑precious stones … with precious metal fall in heading 91.02. 3.‑  For the purposes of this Chapter, the expression “watch movements” …

Section II > Chapter 11

Explanatory notes

… (heading 09.01 or 21.01);        (b)    Prepared flours, groats, meals or starches of heading 19.01;        … passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less, by … 45 % 1,6 % 80 % - Buckwheat 45 % 4    % 80 % - 3.-  For the purposes of heading 11.03, the terms “groats” and “meal” …

Legal note

… (heading 09.01 or 21.01);        (b)    Prepared flours, groats, meals or starches of heading 19.01;        … passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less, by … 45 % 1,6 % 80 % - Buckwheat 45 % 4    % 80 % - 3.-  For the purposes of heading 11.03, the terms “groats” and “meal” …

Section XV > Chapter 82

Explanatory notes

… lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading 82.09, this Chapter … covers only articles with a blade, working edge, working surface or other working part of :       (a)    Base metal; …

Legal note

… lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading 82.09, this Chapter … covers only articles with a blade, working edge, working surface or other working part of :       (a)    Base metal; …

Section IV > Chapter 21

Explanatory notes

… coffee in any proportion (heading  09.01 );        (c)  Flavoured tea (heading  09.02 );        (d) Spices or other … above are to be classified in heading  21.01 . 3.-  For the purposes of heading  21.04 , the expression “homogenised … means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, …

Legal note

… coffee in any proportion (heading  09.01 );        (c)  Flavoured tea (heading  09.02 );        (d) Spices or other … above are to be classified in heading  21.01 . 3.-  For the purposes of heading  21.04 , the expression “homogenised … means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, …

Section XXI > Chapter 97

Explanatory notes

… be classified in heading 97.06; or        (c)    Pearls, natural or cultured, or precious or semi‑precious stones (headings … articles are designed or created by artists. 3.‑  For the purposes of heading 97.02, the expression “original …

Legal note

… be classified in heading 97.06; or        (c)    Pearls, natural or cultured, or precious or semi‑precious stones (headings … articles are designed or created by artists. 3.‑  For the purposes of heading 97.02, the expression “original …