Harmonized System

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Section IV > Chapter 24

Explanatory notes

… cigarettes (Chapter 30). 2.-  Any products classifiable in heading 24.04 and any other heading of the Chapter are to be … in order to ensure preservation. In some cases, in addition to (or instead of) fermentation, flavouring or moistening substances are added (casing) in order to improve the aroma or keeping …

Legal note

… cigarettes (Chapter 30). 2.-  Any products classifiable in heading 24.04 and any other heading of the Chapter are to be … through heated delivery or other means, without combustion. Subheading Note. 1.-  For the purposes of subheading …

Section XV > Chapter 74

Explanatory notes

… As                    Arsenic        Cd                    Cadmium        Cr                     Chromium        … Mg                   Magnesium        Pb                    Lead        S                       Sulphur        … of copper, not usefully malleable and commonly used as an additive in the manufacture of other alloys or as …

Legal note

… As                    Arsenic        Cd                    Cadmium        Cr                     Chromium        … Mg                   Magnesium        Pb                    Lead        S                       Sulphur        … of copper, not usefully malleable and commonly used as an additive in the manufacture of other alloys or as …

Section II > Chapter 10

Explanatory notes

… Cereals Notes. 1.-  (A)     The products specified in the headings of this Chapter are to be classified in those …

Legal note

… Notes. 1.-  (A)     The products specified in the headings of this Chapter are to be classified in those …

Section II > Chapter 8

Explanatory notes

… or treated for the following purposes :        (a)  For additional preservation or stabilisation (for example, by … cooked by steaming or boiling in water or containing added sweetening matter) or dried (including dehydrated, …

Legal note

… Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts. 3.-  … or treated for the following purposes :        (a)  For additional preservation or stabilisation (for example, by …

Section I > Chapter 5

Explanatory notes

… not cover :        (a)    Edible products (other than guts, bladders and stomachs of animals , whole and pieces thereof, … Hides or skins (including furskins) other than goods of heading 05.05 and parings and similar waste of raw hides or …

Legal note

… not cover :        (a)    Edible products (other than guts, bladders and stomachs of animals , whole and pieces thereof, … Hides or skins (including furskins) other than goods of heading 05.05 and parings and similar waste of raw hides or …

Section II > Chapter 14

Explanatory notes

… render them suitable for use only as textile materials. 2.- Heading 14.01 applies, inter alia , to bamboos (whether or … for plaiting, broom or brush making, or as stuffing or padding. (2) Seeds, pips, hulls and nuts of a kind used for …

Legal note

… render them suitable for use only as textile materials. 2.- Heading 14.01 applies, inter alia , to bamboos (whether or … like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading 44.04). 3.- …

Section VI > Chapter 35

Explanatory notes

… 1.-  This Chapter does not cover :        (a)   Yeasts (heading 21.02);        (b)   Blood fractions (other than … 30;        (c)   Enzymatic preparations for pre-tanning (heading 32.02);        (d)   Enzymatic soaking or washing … purposes of heading 35.05, the term “dextrins” means starch degradation products with a reducing sugar content, …

Legal note

… 1.-  This Chapter does not cover :        (a)   Yeasts (heading 21.02);        (b)   Blood fractions (other than … 30;        (c)   Enzymatic preparations for pre-tanning (heading 32.02);        (d)   Enzymatic soaking or washing … purposes of heading 35.05, the term “dextrins” means starch degradation products with a reducing sugar content, …

Section II > Chapter 6

Explanatory notes

… foliage Notes. 1.‑  Subject to the second part of heading 06.01, this Chapter covers only live trees and goods … to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not … taken of accessories of other materials. However, these headings do not include collages or similar decorative …

Legal note

… Notes. 1.‑  Subject to the second part of heading 06.01, this Chapter covers only live trees and goods … to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not … taken of accessories of other materials. However, these headings do not include collages or similar decorative …

Section IV > Chapter 23

Explanatory notes

… from the food industries; prepared animal fodder Note. 1.-  Heading 23.09 includes products of a kind used in animal … vegetable residues and by‑products of such processing. Subheading Note. 1.-  For the purposes of subheading … been agglomerated either directly by compression or by the addition of a binder (molasses, starchy substances, etc.) in …

Legal note

… Note. 1.-  Heading 23.09 includes products of a kind used in animal … vegetable residues and by‑products of such processing. Subheading Note. 1.-  For the purposes of subheading …

Section I > Chapter 1

Explanatory notes

… crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06, 03.07 or 03.08;        (b)  Cultures of micro‑organisms and other products of heading 30.02; and        (c)  Animals of heading 95.08. … insects, which die during transport are classified in headings 02.01 to 02.05, 02.07, 02.08 or 04.10 if they are …

Legal note

… crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06, 03.07 or 03.08;        (b)  Cultures of micro‑organisms and other products of heading 30.02; and        (c)  Animals of heading 95.08. …

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