Harmonized System

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Section XI > Chapter 57

Explanatory notes

… purposes. 2.‑  This Chapter does not cover floor covering underlays. GENERAL This Chapter covers carpets and other … or for other furnishing purposes). The above products are classified in this Chapter whether made up (i.e., made … and making up. They may also be impregnated (e.g., with latex) or backed with woven or nonwoven fabrics or with …

Legal note

… purposes. 2.‑  This Chapter does not cover floor covering underlays. …

Section II > Chapter 8

Explanatory notes

… nuts or fruits. 2.-  Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh … by itself, does not qualify a product of this Chapter for classification as a preparation of Chapter 20. The addition … natural sugar thus giving the fruit an appearance somewhat similar to that of the crystallised fruit of heading 20.06. …

Legal note

… nuts or fruits. 2.-  Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh …

Section II > Chapter 7

Explanatory notes

… in headings 11.02 to 11.04; (c)  flour, meal, powder, flakes, granules and pellets of potatoes (heading 11.05); … products when dried and powdered are sometimes used as flavouring materials but nevertheless remain classified in … rosemary, rue, sage and dried roots of burdock ( Arctium lappa ) ( heading 12.11 ). (e)   Edible seaweeds and other …

Legal note

… in headings 11.02 to 11.04; (c)  flour, meal, powder, flakes, granules and pellets of potatoes (heading 11.05); …

Section XVII > Chapter 87

Explanatory notes

… of heading 87.01 as interchangeable equipment remain classified in their respective headings even if presented … also covers air‑cushion vehicles designed to travel over land or over both land and certain tracts of water (swamps, … vehicle provided it has the essential character of the latter (see General Interpretative Rule 2 (a)), as for …

Legal note

… of heading 87.01 as interchangeable equipment remain classified in their respective headings even if presented …

Section III > Chapter 15

Explanatory notes

… oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding … or microbial fats and oils and their fractions are classified in this Chapter whether used as foodstuffs or for … of solvents.      The vegetable or microbial fats and oils classified in these headings are fixed fats and oils ‑ i.e., …

Legal note

… oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding …

Section XVII > Chapter 88

Explanatory notes

… or 88.06), spacecraft (including satellites) and spacecraft launch vehicles (heading 88.02), certain allied equipment such as parachutes (heading 88.04), aircraft launching gear, deck-arrestor gear and ground flying … aircraft, provided they have the essential character of the latter. …

Legal note

… purposes of subheadings 8802.11 to 8802.40, the expression “unladen weight” means the weight of the machine in normal …

Section XV > Chapter 74

Explanatory notes

… alloys or as de‑oxidants, de‑sulphurising agents or for similar uses in the metallurgy of non‑ferrous metals. … thereof. Copper is extracted from various ores (see Explanatory Note to heading 26.03) and is also worked up … cases the concentrated ore is smelted in an air or oxygen flash smelting furnace (“flash smelting”) without prior …

Legal note

… alloys or as de‑oxidants, de‑sulphurising agents or for similar uses in the metallurgy of non‑ferrous metals. …

Section IV > Chapter 16

Explanatory notes

… contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the … products which have been : (1) Prepared as sausages or similar products. (2) Boiled, steamed, grilled, fried, … products mentioned above (e.g., both meat and fish), it is classified in the heading of Chapter 16 corresponding to the …

Legal note

… contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the …

Section XVIII > Chapter 90 > Heading 9018

Explanatory notes

… certain conditions, instruments and appliances for dental laboratories (see Part (II) below). The instruments of the … and other sterile material for surgical sutures, sterile laminaria and sterile laminaria tents ( heading 30.06 ). (b) Diagnostic or laboratory reagents of heading 38.22 . (c) Hygienic or …

Section I > Chapter 3 > Heading 0304

Explanatory notes

… or frozen.               - Fresh or chilled fillets of tilapias ( Oreochromis spp .), catfish ( Pangasius spp ., … ., Cirrhinus spp ., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, … Megalobrama spp. ), eels ( Anguilla spp .), Nile perch ( Lates niloticus ) and snakeheads ( Channa spp. )  : 0304.31 …