Harmonized System

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Section II > Chapter 9

Explanatory notes

… products of headings 09.04 to 09.10 are to be classified as follows :      (a) Mixtures of two or more of the products … and their distribution in the food preparation (cereal flour, ground rusk, dextrose, etc.). (b) Food colourings (e.g., xanthophyll). (c) Products added to …

Legal note

… products of headings 09.04 to 09.10 are to be classified as follows :      (a) Mixtures of two or more of the products …

Section XIII > Chapter 70

Explanatory notes

… improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or … (except fused quartz and other fused silica referred to below) is a fused homogeneous mixture, in varying proportions, …

Legal note

… improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or …

Section XV > Chapter 82

Explanatory notes

… metal; parts thereof of base metal Notes. 1.‑  Apart from blow lamps, portable forges, grinding wheels with … XV, and are not machinery or appliances of Section XVI (see below), nor instruments or apparatus proper to Chapter 90, … stands, supporting frames, etc., for standing on the floor, bench, etc. Thus a breast drill which the worker uses …

Legal note

… Notes. 1.‑  Apart from blow lamps, portable forges, grinding wheels with …

Section III > Chapter 15

Explanatory notes

… of subheadings 1514.11 and 1514.19, the expression “low erucic acid rape or colza oil” means the fixed oil which … substances or of animal or vegetable waxes.          The following are, however, excluded  : (a)   Pig fat, free of … solid or fluid, but are all lighter than water. On fairly long exposure to air they become rancid due to hydrolysis …

Legal note

… of subheadings 1514.11 and 1514.19, the expression “low erucic acid rape or colza oil” means the fixed oil which …

Section IV > Chapter 18

Explanatory notes

… more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other … White chocolate ( heading 17.04 ). (c) Food preparations of flour, groats, meal, starch or malt extract, containing less … 30.03 or 30.04 ). The Chapter also excludes theobromine, an alkaloid extracted from cocoa ( heading 29.39 ). …

Legal note

… more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other …

Section XII > Chapter 64

Explanatory notes

… no account should be taken of any resulting change of colour; and        (b)    the term “leather” refers to the … with reference to the constituent material of its lower surface. (D)  For the purposes of the classification … eye, no account being taken of any resulting change of colour. (F)  Subject to the provisions of (E) above, for the …

Legal note

… no account should be taken of any resulting change of colour; and        (b)    the term “leather” refers to the …

Section I > Chapter 5

Explanatory notes

… stomachs of animals , whole and pieces thereof, and animal blood, liquid or dried);        (b)    Hides or skins … which are not normally used as food ( except certain blood, guts, bladders and stomachs of animals) and which are … not dealt with in other Chapters of the Nomenclature. The following are excluded from this Chapter : (a) Animal fats ( …

Legal note

… stomachs of animals , whole and pieces thereof, and animal blood, liquid or dried);        (b)    Hides or skins …

Section XVIII > Chapter 92

Explanatory notes

… of plastics (Chapter 39); (b) Microphones, amplifiers, loud‑speakers, head‑phones, switches, stroboscopes or other … electronic or similar guitars, organs, pianos, accordions, carillons. The instruments and apparatus of this Chapter may …

Legal note

… (Chapter 39);        (b)   Microphones, amplifiers, loud‑speakers, head‑phones, switches, stroboscopes or other …

Section VI > Chapter 33

Explanatory notes

… preparations” in heading 33.07 applies, inter alia , to the following products : scented sachets; odoriferous … the steam distillation or an organic solvent process is employed, certain plants (e.g., cinnamon) can give either an …

Legal note

… preparations” in heading 33.07 applies, inter alia , to the following products : scented sachets; odoriferous …

Section XVII > Chapter 87

Explanatory notes

… for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for … of headings 87.01 to 87.05. GENERAL This Chapter covers the following vehicles, with the exception of certain mobile …

Legal note

… for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for …