Harmonized System

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Section IV > Chapter 17 > Heading 1704

Explanatory notes

… for immediate consumption and collectively referred to as sweetmeats , confectionery or candies . It includes, inter alia : (1)  Gums containing sugar (including sweetened chewing gum and the like). (2)  Boiled sweets (including those containing malt extract). (3)  …

Section XVIII > Chapter 90 > Heading 9032

Explanatory notes

… desired value. They are directly activated by means of a switch, e.g., when the predetermined value is reached. … or a magnetic or other device which operates an electric switch; this in turn switches on or off a pump, a valve, etc.        In the …

Section IV > Chapter 21 > Heading 2106

Explanatory notes

… jellies, ice creams or similar preparations, whether or not sweetened.      Powders based on flour, meal, starch, malt … have the character of flavoured or coloured sugars used as sweetener fall in heading 17.01 or 17.02 as the case may be. … of natural or artificial perfumes (e.g., vanillin). (9)  Sweets, gums and the like (for diabetics, in particular) …

Section IV > Chapter 19 > Heading 1905

Explanatory notes

… 1905.20 - Gingerbread and the like               - Sweet biscuits; waffles and wafers : 1905.31 - - Sweet biscuits 1905.32 - - Waffles and wafers 1905.40 - … often elastic consistency, made from rye or wheat flour, sweetening (for example, honey, glucose, invert sugar, …

Section IV > Chapter 23 > Heading 2309

Explanatory notes

… put up for retail sale 2309.90 ‑ Other This heading covers sweetened forage and prepared animal feeding stuffs …

Section IV > Chapter 17

Explanatory notes

… matter (e.g., citric acid or vanilla) or artificial sweeteners (e.g., aspartame or stevia), as long as they … ( other than white chocolate) in any proportion, and sweetened cocoa powders ( heading 18.06 ). (b) Sweetened …

Section IV > Chapter 17 > Heading 1702

Explanatory notes

… Commercial lactose, when refined, is a white, slightly sweet, crystalline powder. Chemically pure lactose, whether … powder or as a viscous syrup (see Part (B)); it is sweeter than ordinary sugar (sucrose) and is especially … or molasses are used for flavouring, particularly in making sweetened desserts, ice cream or pastry ‑ cooks’ products. …

Section XVIII > Chapter 90 > Heading 9027

Section II > Chapter 8 > Heading 0805

Explanatory notes

… “citrus fruit” applies inter alia to : (1)   Oranges, sweet or bitter (Seville oranges). (2)   Mandarins … by a more distinct division of their segments and by their sweeter and more perfumed taste. Mandarins have an open core …

Section I > Chapter 3 > Heading 0304

Explanatory notes

… Merlucciidae, Moridae and Muraenolepididae 0304.45 - - Swordfish ( Xiphias gladius ) 0304.46 - - Toothfish ( … , Merlucciidae , Moridae and Muraenolepididae 0304.54 - - Swordfish ( Xiphias gladius ) 0304.55 - - Toothfish ( … , Soleidae , Scophthalmidae and Citharidae ) 0304.84 - - Swordfish ( Xiphias gladius ) 0304.85 - - Toothfish ( …