Harmonized System

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Section II > Chapter 13

Explanatory notes

… or put up as confectionery (heading 17.04);        (b)  Malt extract (heading 19.01);        (c)  Extracts of coffee, tea or maté (heading 21.01);        (d)  Vegetable saps or extracts … based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or        (k)  …

Legal note

… or put up as confectionery (heading 17.04);        (b)  Malt extract (heading 19.01);        (c)  Extracts of coffee, tea or maté (heading 21.01);        (d)  Vegetable saps or extracts … based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or        (k)  …

Section XV > Chapter 82

Explanatory notes

… lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading 82.09, this … metal, metal carbide or cermet; or       (d)    Abrasive materials on a support of base metal, provided that the … from the preceding Chapters of Section XV, and are not machinery or appliances of Section XVI (see below), nor …

Legal note

… lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading 82.09, this … metal, metal carbide or cermet; or       (d)    Abrasive materials on a support of base metal, provided that the …

Section IV > Chapter 19

Explanatory notes

… (Chapter 16);         (b)   Biscuits or other articles made from flour or from starch, specially prepared for use … (b)   Food preparations of flour, groats, meal, starch or malt extract containing 40 % or more by weight of cocoa … roasted barley) ( heading 21.01 ). (d)   Powders for the manufacture of custards, desserts, ice cream or similar …

Legal note

… (Chapter 16);         (b)   Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 23.09); or         (c)   Medicaments …

Section VI > Chapter 33

Explanatory notes

… constituents isolated from those substances or to synthetic aromatics. 3.-  Headings 33.03 to 33.07 apply, inter alia , … impregnated, coated or covered with perfume or cosmetics; animal toilet preparations. GENERAL The essential oils and … oleoresins of heading 33.01 are all extracted from plant materials. The method of extraction used determines the type …

Legal note

… constituents isolated from those substances or to synthetic aromatics. 3.-  Headings 33.03 to 33.07 apply, inter alia , … impregnated, coated or covered with perfume or cosmetics; animal toilet preparations. …

Section II > Chapter 10

Explanatory notes

… rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 10.06. Similarly, quinoa from … or in the ear. Grain obtained from cereals cut before maturity and still complete with husks is classified with …

Legal note

… rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 10.06. Similarly, quinoa from … saponin, but which has not undergone any other processes, remains classified in heading 10.08. 2.-  Heading 10.05 does …

Section XVII > Chapter 86

Explanatory notes

… 68.10);        (b)   Railway or tramway track construction material of iron or steel of heading 73.02; or        (c)   … but also to similar guided systems such as those using magnetic levitation or concrete tracks. These various goods … of power are classified in the heading corresponding to the main type of power used. (B)  Railway or tramway maintenance …

Legal note

… 68.10);        (b)   Railway or tramway track construction material of iron or steel of heading 73.02; or        (c)   … turntables, platform buffers, loading gauges;        (b)   Semaphores, mechanical signal discs, level crossing control …

Section VII

Explanatory notes

… the constituents are :       (a)   having regard to the manner in which they are put up, clearly identifiable as … representations, which are not merely subsidiary to the primary use of the goods, fall in Chapter 49. GENERAL … the primary use of the goods, do not fall in Chapter 49 but remain classified in the above‑mentioned headings. However, …

Legal note

… the constituents are :       (a)   having regard to the manner in which they are put up, clearly identifiable as … representations, which are not merely subsidiary to the primary use of the goods, fall in Chapter 49. …

Section II > Chapter 6

Explanatory notes

… to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages … shallots and garlic) for which it is not possible to make a distinction between the kinds used as food and those …

Legal note

… to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages …

Section XII > Chapter 66

Explanatory notes

… does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs, umbrella cases or the like, of any material. Such goods presented with, but not fitted to, …

Legal note

… does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs, umbrella cases or the like, of any material. Such goods presented with, but not fitted to, …

Section VI > Chapter 35

Explanatory notes

… medicaments or other products of Chapter 30;        (c)   Enzymatic preparations for pre-tanning (heading 32.02);        (d)   Enzymatic soaking or washing preparations or other products …

Legal note

… medicaments or other products of Chapter 30;        (c)   Enzymatic preparations for pre-tanning (heading 32.02);        (d)   Enzymatic soaking or washing preparations or other products …