Harmonized System

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Section III > Chapter 15

Explanatory notes

… For the purposes of subheading 1509.30, virgin olive oil has a free acidity expressed as oleic acid not exceeding 2.0 … odour of fats and do not become rancid. Waxes are generally harder than fats. (B)  Headings 15.07 to 15.15 of this … fats and oils and their fractions, as well as those which have been refined or purified, e.g., by clarifying, washing, …

Legal note

… Notes. 1.- This Chapter does not cover :        (a) Pig fat or poultry fat … );        (c) Edible preparations containing by weight more than 15 % of the products of heading 04.05 (generally … For the purposes of subheading 1509.30, virgin olive oil has a free acidity expressed as oleic acid not exceeding 2.0 …

Section XIX > Chapter 93

Explanatory notes

… Chapter 93 Arms and ammunition; Parts and accessories … Other devices which operate by the firing of an explosive charge (e.g., line‑throwing guns and Very pistols). (4) … (c)   Cross‑bows, bows and arrows for archery, and arms having the character of toys ( Chapter 95 ). (d)   …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)   Goods of Chapter 36 (for example, percussion caps, detonators, … of base metal (Section XV), or similar goods of plastics (Chapter 39);        (c)   Armoured fighting vehicles …

Section XXI > Chapter 97

Explanatory notes

… Chapter 97 Works of art, collectors’ pieces and antiques … to 71.03). 2.‑  Heading 97.01 does not apply to mosaics that are mass-produced reproductions, casts or works of … in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the process or of the …

Legal note

… Notes. 1.‑  This Chapter does not cover :        (a)    Unused postage or … to 71.03). 2.‑  Heading 97.01 does not apply to mosaics that are mass-produced reproductions, casts or works of … in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the process or of the …

Section I > Chapter 3 > Heading 0305

Explanatory notes

… piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp. ), eels ( … Danube salmon ( Hucho hucho ) 0305.42 ‑ ‑ Herrings ( Clupea harengus, Clupea pallasii ) 0305.43 - - Trout ( Salmo … the classification of the fish in this heading. Fish having undergone two or more of these processes, fit for …

Section I > Chapter 3 > Heading 0304

Explanatory notes

… piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp. ), eels ( … morhua , Gadus ogac , Gadus macrocephalus ) 0304.72 - - Haddock ( Melanogrammus aeglefinus ) 0304.73 - - Coalfish ( Pollachius virens ) 0304.74 - - Hake ( Merluccius spp ., Urophycis spp .) 0304.75 - - Alaska …

Section XI > Chapter 63

Explanatory notes

… Chapter 63 Other made up textile articles; sets; worn … 2.‑  Sub‑Chapter I does not cover :        (a) Goods of Chapters 56 to 62; or        (b) Worn clothing or other worn … kitchen linen;         (iv)   Furnishing articles, other than carpets of headings 57.01 to 57.05 and tapestries of …

Legal note

… Notes. 1.‑  Sub‑Chapter I applies only to made up articles, of any textile … 2.‑  Sub‑Chapter I does not cover :        (a) Goods of Chapters 56 to 62; or        (b) Worn clothing or other worn … kitchen linen;         (iv)   Furnishing articles, other than carpets of headings 57.01 to 57.05 and tapestries of …

Section VI > Chapter 38 > Heading 3824

Explanatory notes

… and to facilitate the removal of the sand after the piece has been cast. However, dextrins and other modified … kind are obtained by the hydrogenation of glucose syrups having a high disaccharide and polysaccharide content, … without any separation process having taken place. They have the characteristic of being difficult to crystallise …

Section XV > Chapter 72 > Heading 7208

Explanatory notes

… 1 (k) to this Chapter. The products of this heading may have been subjected to the following surface treatments : … to prevent slipping during transport and to facilitate handling e.g., paints containing an active anti‑rust pigment … . “ Corrugated flat‑rolled products ” means those having a regular wave pattern in the form of a curved (e.g., …

Section XI > Chapter 58

Explanatory notes

… Heading 58.01 also includes woven weft pile fabrics which have not yet had the floats cut, at which stage they have no pile … threads which cross the standing or ground threads making a half turn, a complete turn or more to form loops through …

Legal note

… Heading 58.01 also includes woven weft pile fabrics which have not yet had the floats cut, at which stage they have no pile … threads which cross the standing or ground threads making a half turn, a complete turn or more to form loops through …

Section II > Chapter 10

Explanatory notes

… Chapter 10 Cereals Notes. 1.-  (A)     The products … stalk.      (B)     The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, … in heading 10.06. Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the …

Legal note

… 1.-  (A)     The products specified in the headings of this Chapter are to be classified in those headings only if … stalk.      (B)     The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, … in heading 10.06. Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the …