Harmonized System

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Section IV > Chapter 16 > Heading 1604

Explanatory notes

… been boiled, steamed, grilled, fried, roasted or otherwise cooked; it should be noted, however, that smoked fish which has been cooked before or during smoking remains classified in heading 03.05 provided it has …

Section VII > Chapter 40 > Heading 4001

Explanatory notes

…               ‑ Natural rubber in other forms : 4001.21 ‑ ‑ Smoked sheets 4001.22 ‑ ‑ Technically specified natural …        Subsequent treatment differs according to whether smoked sheets or pale or brown crepes, re‑agglomerated … organisations.       The most common types are smoked sheets and cuttings thereof, pale crepes and cuttings …

Section II > Chapter 11 > Heading 1104

Explanatory notes

… rollers. Breakfast foods of the “corn flakes” type are cooked preparations ready for consumption and therefore fall, like similar cooked cereals, in heading 19.04 . (2)   Oats, buckwheat and … grain , i.e., grain (whether or not dehulled) cut or broken into fragments and differing from groats in that the …

Section XI > Chapter 51 > Heading 5105

Explanatory notes

… tops and rovings referred to above, and also cut or broken tops and cut or broken carded slivers which have been deliberately cut or broken into short uniform lengths. This heading also covers …

Section XVI > Chapter 84 > Heading 8441

Explanatory notes

… covers all machinery used for cutting, and ( apart from the book‑binding machinery) all machinery for making up paper … used with the paper‑making machines, trimming machines for books or brochures, machines for rounding the corners of …

Section XVI > Chapter 84 > Heading 8431

Explanatory notes

… i.e., simple lifting buckets fitted with attaching rings, hooks, etc.; hinge‑bottomed buckets; grabs consisting of two … equipped with their fittings (e.g., cable clips, rings, hooks and spring hooks) are classified with the machinery for which they are …

Section XI > Chapter 53 > Heading 5301

Explanatory notes

…  (+). 5301.10 ‑ Flax, raw or retted               ‑ Flax, broken, scutched, hackled or otherwise processed, but not spun : 5301.21 ‑ ‑ Broken or scutched 5301.29 ‑ ‑ Other 5301.30 ‑ Flax tow and …

Section XVI > Chapter 84 > Heading 8448

Section V > Chapter 25 > Heading 2530

Section X > Chapter 48