Harmonized System

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Section XVII > Chapter 89

Explanatory notes

… in heading 89.06 if it does not have the essential character of a vessel of a particular kind. GENERAL This … (sea, estuaries, lakes), whether or not able to land on beaches or landing‑stages or also able to travel over ice … all separately presented parts ( other than hulls) and accessories of vessels or floating structures, even if they …

Legal note

… in heading 89.06 if it does not have the essential character of a vessel of a particular kind. …

Section X > Chapter 47

Explanatory notes

… means chemical wood pulp having by weight an insoluble fraction of 92 % or more for soda or sulphate wood pulp or … "semi‑chemical wood pulp" or "chemi-mechanical pulp", according to its method of preparation. The woods mostly … and reeds. Wood pulp may be brown or white. It may be semi‑bleached or bleached by chemicals or may be unbleached. A …

Legal note

… means chemical wood pulp having by weight an insoluble fraction of 92 % or more for soda or sulphate wood pulp or …

Section XV > Chapter 80

Explanatory notes

… substances in which tin predominates by weight over each of the other elements, provided that :              … alloys, and certain articles thereof. Commercially, tin is extracted from the oxide ore cassiterite (or tin‑stone) … of the oxide by roasting, magnetic separation, or with acids or other solvents, to remove impurities such as …

Legal note

… substances in which tin predominates by weight over each of the other elements, provided that :              …

Section VI > Chapter 35

Explanatory notes

…        (a)   Yeasts (heading 21.02);        (b)   Blood fractions (other than blood albumin not prepared for …

Legal note

…        (a)   Yeasts (heading 21.02);        (b)   Blood fractions (other than blood albumin not prepared for …

Section IV > Chapter 23

Explanatory notes

… purposes of subheading 2306.41, the expression “low erucic acid rape or colza seeds” means seeds as defined in …

Legal note

… purposes of subheading 2306.41, the expression “low erucic acid rape or colza seeds” means seeds as defined in …

Section VIII > Chapter 41

Explanatory notes

… animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, … known as the “grain split”, is levelled by passing the hide across an endless band-knife to an accuracy of a few millimetres; the bottom layer, known as …

Legal note

… animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, …

Section II > Chapter 9

Explanatory notes

… provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such … oils and aromatic principles, and which, because of their characteristic taste, are mainly used as condiments. These … containing added : (a) Diluents (“spreader” bases) added to facilitate measuring out of the spices and their …

Legal note

… provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such …

Section XII > Chapter 67

Explanatory notes

… human hair (heading 59.11);        (b)   Floral motifs of lace, of embroidery or other textile fabric (Section XI); … 94.04);        (b)   Articles of apparel or clothing accessories in which feathers or down constitute no more …

Legal note

… human hair (heading 59.11);        (b)   Floral motifs of lace, of embroidery or other textile fabric (Section XI); … 94.04);        (b)   Articles of apparel or clothing accessories in which feathers or down constitute no more …

Section XV > Chapter 82 > Heading 8205 > 8205.20

Classification opinions

… 1. Hammer of base metal, with a detachable striking piece at each end of the head, one of rubber and one of plastics. …

Section XI > Chapter 56 > Heading 5601 > 5601.2 > 5601.22

Classification opinions

… for making cigarette filter tips consisting of cellulose acetate fibres treated with triacetin and wrapped in cigarette paper. Application of GIR …