Harmonized System

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Section XI > Chapter 63

Explanatory notes

… articles, other than carpets of headings 57.01 to 57.05 and tapestries of heading 58.05;        (b) Footwear and headgear of any material other than asbestos.        In order to be classified in this heading, the articles mentioned above must comply with both of the following requirements : …

Legal note

… articles, other than carpets of headings 57.01 to 57.05 and tapestries of heading 58.05;        (b) Footwear and headgear of any material other than asbestos.        In order to be classified in this heading, the articles mentioned above must comply with both of the following requirements : …

Section XV > Chapter 82

Explanatory notes

… carbides or cermets;       (c)    Precious or semi‑precious stones (natural, synthetic or reconstructed) on a support of … or mechanical appliances (heading 82.08) and plates, sticks, tips and the like, for tools (heading 82.09). (D)  … required for their use, they are fitted with base plates, stands, supporting frames, etc., for standing on the floor, …

Legal note

… carbides or cermets;       (c)    Precious or semi‑precious stones (natural, synthetic or reconstructed) on a support of … clippers are to be classified in heading 85.10. 3.‑  Sets consisting of one or more knives of heading 82.11 and at …

Section IV > Chapter 21

Explanatory notes

…        (a) Mixed vegetables of heading  07.12 ;        (b) Roasted coffee substitutes containing coffee in any proportion (heading  … of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates , or …

Legal note

…        (a) Mixed vegetables of heading  07.12 ;        (b) Roasted coffee substitutes containing coffee in any proportion (heading  … of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates , or …

Section I > Chapter 5

Explanatory notes

… (a)    Edible products (other than guts, bladders and stomachs of animals , whole and pieces thereof, and animal … other than goods of heading 05.05 and parings and similar waste of raw hides or skins of heading 05.11 (Chapter 41 or … are not arranged together) shall be deemed not to constitute working. 3.‑  Throughout the Nomenclature, …

Legal note

… (a)    Edible products (other than guts, bladders and stomachs of animals , whole and pieces thereof, and animal … other than goods of heading 05.05 and parings and similar waste of raw hides or skins of heading 05.11 (Chapter 41 or … are not arranged together) shall be deemed not to constitute working. 3.‑  Throughout the Nomenclature, …

Section XI > Chapter 60

Explanatory notes

… any reference to “knitted” goods includes a reference to stitch‑bonded goods in which the chain stitches are formed of textile yarn. Subheading Note. 1.-  … between the stitches of these fabrics which allows them to stretch easily in all directions; when a thread is broken …

Legal note

… any reference to “knitted” goods includes a reference to stitch‑bonded goods in which the chain stitches are formed of textile yarn. Subheading Note. 1.-  …

Section II > Chapter 8

Explanatory notes

… purposes :        (a)  For additional preservation or stabilisation (for example, by moderate heat treatment, … ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, … they remain unsuitable for immediate consumption in that state. GENERAL This Chapter covers fruit, nuts and peel of …

Legal note

… purposes :        (a)  For additional preservation or stabilisation (for example, by moderate heat treatment, … ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, … they remain unsuitable for immediate consumption in that state. …

Section IV > Chapter 17

Explanatory notes

… means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than … eye, which are surrounded by residues of molasses and other constituents of sugar cane. GENERAL This Chapter covers not … or vanilla) or artificial sweeteners (e.g., aspartame or stevia), as long as they retain their original character as …

Legal note

… means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than … whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69° or more … eye, which are surrounded by residues of molasses and other constituents of sugar cane. …

Section XIII > Chapter 70

Explanatory notes

… heading 94.05;        (h)   Toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 … or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or … glass, crown glass, lead crystal glass, flint glass, strass paste). These various types are non-crystalline …

Legal note

… heading 94.05;        (h)   Toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 … or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or …

Section IV > Chapter 22

Explanatory notes

… 21.03);        (b)  Sea water (heading 25.01);        (c)  Distilled or conductivity water or water of similar purity … of this Chapter and of Chapters 20 and 21, the “alcoholic strength by volume” shall be determined at a temperature of … not less than 3 bars. GENERAL The products of this Chapter constitute a group quite distinct from the foodstuffs …

Legal note

… 21.03);        (b)  Sea water (heading 25.01);        (c)  Distilled or conductivity water or water of similar purity … of this Chapter and of Chapters 20 and 21, the “alcoholic strength by volume” shall be determined at a temperature of … “non‑alcoholic beverages” means beverages of an alcoholic strength by volume not exceeding 0.5 % vol. Alcoholic …

Section II > Chapter 13

Explanatory notes

… (heading 21.01);        (d)  Vegetable saps or extracts constituting alcoholic beverages (Chapter 22);        (e)  … heading 29.14 or 29.38;        (f)  Concentrates of poppy straw containing not less than 50 % by weight of alkaloids … absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or …

Legal note

… (heading 21.01);        (d)  Vegetable saps or extracts constituting alcoholic beverages (Chapter 22);        (e)  … heading 29.14 or 29.38;        (f)  Concentrates of poppy straw containing not less than 50 % by weight of alkaloids … absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or …