Harmonized System

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Section XXI > Chapter 97

Explanatory notes

… of painted canvas (heading 59.07) except if they may be classified in heading 97.06; or        (c)    Pearls, … and lithographs” means impressions produced directly, in black and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective …

Legal note

… of painted canvas (heading 59.07) except if they may be classified in heading 97.06; or        (c)    Pearls, … and lithographs” means impressions produced directly, in black and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective …

Section VI > Chapter 28

Explanatory notes

… only the following compounds of carbon are to be classified in this Chapter :        (a) Oxides of carbon, … by a definitive structural diagram. In a crystal lattice, the molecular species corresponds to the repeating … can occur because of gaps or insertions in the crystal lattice. These compounds are described as …

Legal note

… only the following compounds of carbon are to be classified in this Chapter :        (a) Oxides of carbon, … sub‑Chapter II and a metal acid of sub‑Chapter IV are to be classified in heading 28.11. 5.‑  Headings  28.26 to 28.42 … otherwise requires, double or complex salts are to be classified in heading 28.42. 6.‑  Heading  28.44 applies …

Section IX > Chapter 44

Explanatory notes

… to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed … of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such …

Legal note

… to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed … of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such …

Section XV > Chapter 82

Explanatory notes

… parts thereof of base metal Notes. 1.‑  Apart from blow lamps, portable forges, grinding wheels with frameworks, … of heading 82.09, this Chapter covers only articles with a blade, working edge, working surface or other working part … office stapling machines ( heading 84.72 ) ‑ some of the latter being very small appliances which can hardly be …

Legal note

… Notes. 1.‑  Apart from blow lamps, portable forges, grinding wheels with frameworks, … of heading 82.09, this Chapter covers only articles with a blade, working edge, working surface or other working part … of base metal of the articles of this Chapter are to be classified with the articles of which they are parts, except …

Section VIII > Chapter 41

Explanatory notes

… animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or … This Chapter covers : (I) Raw hides (the skins of the larger quadrupeds) and skins (other than birdskins with …

Legal note

… This Chapter does not cover :         (a)   Parings or similar waste, of raw hides or skins (heading  05.11); … animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or …

Section XVIII > Chapter 92

Explanatory notes

… in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); (b) Microphones, … heading 92.07 (see the corresponding Explanatory Note). The latter heading therefore covers, for example, electrostatic, … character of the material used, their rougher finish, the lack of musical qualities or by any other characteristics ( …

Legal note

… in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);        (b)   Microphones, amplifiers, … or 97.06). 2.‑  Bows and sticks and similar devices used in playing the musical instruments of heading 92.02 or 92.06 …

Section II > Chapter 9

Explanatory notes

… of the products of headings 09.04 to 09.10 are to be classified as follows :      (a) Mixtures of two or more of … to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the … of the goods falling in those headings. This applies, in particular, to spices and mixed spices containing added : …

Legal note

… of the products of headings 09.04 to 09.10 are to be classified as follows :      (a) Mixtures of two or more of the products of the same heading are to be classified in that heading;     (b) Mixtures of two or more … to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the …

Section XIII > Chapter 69

Explanatory notes

… 69.04 to 69.14 apply only to such products other than those classifiable in headings 69.01 to 69.03;        (b)    … hydration reactions, or for the removal of water or other volatile components, are not considered to be fired. Such … room temperature. Raw materials comprise, inter alia, clays, siliceous materials including fused silica, materials …

Legal note

… 69.04 to 69.14 apply only to such products other than those classifiable in headings 69.01 to 69.03;        (b)    … hydration reactions, or for the removal of water or other volatile components, are not considered to be fired. Such … room temperature. Raw materials comprise, inter alia, clays, siliceous materials including fused silica, materials …

Section VI > Chapter 32 > Heading 3208 > 3208.10

Classification opinions

… a mixture of :       - resins (saturated polyester resin, melamine resin and epoxy resin), 41 - 57 % by weight;       …

Section IV > Chapter 17

Explanatory notes

…        (b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of … of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5°. 2.- Subheading … product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are …

Legal note

…        (b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of … of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5°. 2.- Subheading … product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are …

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