Harmonized System

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Section XX > Chapter 95

Explanatory notes

… Chapter 95 Toys, games and sports requisites; parts and … linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their … are put up together for retail sale and the combinations have the essential character of toys. 5.-  Heading 95.03 …

Legal note

… Notes. 1.‑  This Chapter does not cover :        (a)    Candles … linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their … are put up together for retail sale and the combinations have the essential character of toys. 5.-  Heading 95.03 …

Section VI > Chapter 31

Explanatory notes

… Chapter 31 Fertilisers Notes. 1.- This Chapter does not …        (b)  Separate chemically defined compounds (other than those answering to the descriptions in Note 2 (a), 3 … use as natural or artificial fertilisers. On the other hand, the Chapter does not cover products which improve …

Legal note

… Notes. 1.- This Chapter does not cover :        (a)  Animal blood of heading …        (b)  Separate chemically defined compounds (other than those answering to the descriptions in Note 2 (a), 3 … Heading 31.02 applies only to the following goods, provided that they are not put up in the forms or packages described …

Section XII > Chapter 65

Explanatory notes

… (b) Asbestos headgear (heading 68.12); or        (c) Dolls' hats, other toy hats or carnival articles of Chapter 95. … wear, theatre, disguise, protection, etc.). It also covers hair-nets of any material and certain specified fittings for …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a) Worn headgear of heading … (b) Asbestos headgear (heading 68.12); or        (c) Dolls' hats, other toy hats or carnival articles of Chapter 95. …

Section XV > Chapter 74

Explanatory notes

… Note. 1.‑  In this Chapter the following expressions have the meanings hereby assigned to them :         (a)   … sulphur and produce “blister copper” (so‑called because it has a rough and blistery surface). The blister copper is … special properties. The bronzes include coinage bronze; hard‑bronze for gearing, bearings or other machinery parts; …

Legal note

… Note. 1.‑  In this Chapter the following expressions have the meanings hereby … containing at least 97.5 % by weight of copper, provided that the content by weight of any other element does not …

Section XX > Chapter 96

Explanatory notes

…      (e)    Cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding materials; … “vegetable or mineral carving material” means :      (a)    Hard seeds, pips, hulls and nuts and similar vegetable … making” applies only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for …

Legal note

…      (e)    Cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding materials; … “vegetable or mineral carving material” means :      (a)    Hard seeds, pips, hulls and nuts and similar vegetable … making” applies only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for …

Section IV > Chapter 19

Explanatory notes

… Chapter 19 Preparations of cereals, flour, starch or milk; … of heading 19.02, food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, … prepared” means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 …

Legal note

… Notes. 1.- This Chapter does not cover :         (a)   Except in the case of … of heading 19.02, food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, … prepared” means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 …

Section II > Chapter 9

Explanatory notes

… Chapter 9 Coffee, tea, maté and spices Notes. 1.-  Mixtures … of the products of the same heading are to be classified in that heading;     (b) Mixtures of two or more of the … added substances of other Chapters, but themselves having flavouring or seasoning properties, remain in this …

Legal note

… of the products of the same heading are to be classified in that heading;     (b) Mixtures of two or more of the … to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting … Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed …

Section IV > Chapter 20

Explanatory notes

… Chapter 20 Preparations of vegetables, fruit, nuts or other … (Chapter 15);        (c) Food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, … flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a) Vegetables, fruit or … (Chapter 15);        (c) Food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, … flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than …

Section VI

Explanatory notes

… that product, provided that the constituents are :      (a) having regard to the manner in which they are put up, … and of the General Rules for the interpretation of the Harmonized System. Thus gadolinite, a compound of rare‑earth … the classification of goods put up without a necessary hardener, ‑ see, in particular, General Explanatory Note to …

Legal note

… Notes. 1.-  (A) Goods (other than radioactive ores) answering to a description in heading … or VII, are to be classified in the heading appropriate to that product, provided that the constituents are :      (a) having regard to the manner in which they are put up, …

Section I > Chapter 4

Explanatory notes

… chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria.        (b)     The … be classified as cheese in heading 04.06 provided that they have the three following characteristics :        (a)     a … particular vegetable fats (e.g., olive oil). On the other hand, the Chapter excludes products obtained from whey, …

Legal note

… chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria.        (b)     The … be classified as cheese in heading 04.06 provided that they have the three following characteristics :        (a)     a … they are moulded or capable of being moulded. 5.-  This Chapter does not cover :        (a)     Non-living insects, …