Harmonized System

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Section XII > Chapter 64 > Heading 6402 > 6402.9 > 6402.99

Classification opinions

… being visible to the naked eye and embossed to simulate the grain and appearance of leather) laminated to cellular plastics with …

Section XVII > Chapter 87 > Heading 8704 > 8704.2 > 8704.23

Classification opinions

… the front axle has shock absorbers; - The front and rear brake systems are full air dual circuit; - The maximum speed … The curb weight is 11.17 tonnes and the tare weight/payload ratio is calculated as 1:2 (11.17 tonnes : 22.33 tonnes). The vehicle is intended for the transport and dumping of excavated or other materials. …

Section XVIII > Chapter 91

Explanatory notes

… 71.13 or 71.17, as the case may be);        (c)   Parts of general use defined in Note 2 to Section XV, of base metal … 39) or of precious metal or metal clad with precious metal (generally heading 71.15); clock or watch springs are, … with precious metal, or of the same materials combined with natural or cultured pearls, or precious or semi‑precious …

Legal note

… 71.13 or 71.17, as the case may be);        (c)   Parts of general use defined in Note 2 to Section XV, of base metal … 39) or of precious metal or metal clad with precious metal (generally heading 71.15); clock or watch springs are, … with precious metal, or of the same materials combined with natural or cultured pearls, or precious or semi‑precious …

Section XV > Chapter 83 > Heading 8306 > 8306.2 > 8306.29

Classification opinions

… and incense pots (Koro and Senkosashi), resembling small decorative vases made of base metal and yellow in colour. The incense stand has the shape of a cylinder that gradually widens at the bottom. It is 9 cm high, 3 cm in … of a container with a flat base that resembles a small decorative vase. The container is made of base metal that is …

Section XII > Chapter 64 > Heading 6404 > 6404.1 > 6404.19

Classification opinions

… a portion of which is covered with flocking (fibres of rayon not exceeding 5 millimetres in length) in a manner which creates a design and includes the trade mark. The surface area of the outer sole in contact with the ground (excluding the separately attached heel) is approximately 67.5 percent …

Section XI > Chapter 56

Explanatory notes

… impregnated, coated or covered with substances or preparations (for example, perfumes or cosmetics of … (b)    Textile products of heading 58.11;        (c)    Natural or artificial abrasive powder or grain, on a backing of felt or nonwovens …

Legal note

… impregnated, coated or covered with substances or preparations (for example, perfumes or cosmetics of … (b)    Textile products of heading 58.11;        (c)    Natural or artificial abrasive powder or grain, on a backing of felt or nonwovens …

Section XVIII > Chapter 92

Explanatory notes

… Notes. 1.‑ This Chapter does not cover : (a) Parts of general use, as defined in Note 2 to Section XV, of base … switches, stroboscopes or other accessory instruments, apparatus or equipment of Chapter 85 or 90, for use with but … 92.09 presented with an instrument are to be treated as separate articles and not as forming a part of such …

Legal note

… 1.‑  This Chapter does not cover :        (a)   Parts of general use, as defined in Note 2 to Section XV, of base … switches, stroboscopes or other accessory instruments, apparatus or equipment of Chapter 85 or 90, for use with but … presented with an instrument are to be treated as separate articles and not as forming a part of such …

Section IX > Chapter 44 > Heading 4418 > 4418.7 > 4418.75

Classification opinions

… The bottom layer is placed perpendicular to the grain of the top layer. The panel is tongued and grooved on … core layer (8-9 mm thick) is placed perpendicular to the grain of the top and bottom layers. The panel is tongued and … of wood strips that are placed perpendicular to the grain of the top and bottom layers; the bottom layer …

Section VI

Explanatory notes

… OR ALLIED INDUSTRIES Notes. 1.-  (A) Goods (other than radioactive ores) answering to a description in heading … no other heading of the Nomenclature.      (B) Subject to paragraph (A) above, goods answering to a description in … of the Harmonized System. Thus gadolinite, a compound of rare‑earth metals and therefore covered by heading 28.46 is …

Legal note

… Notes. 1.-  (A) Goods (other than radioactive ores) answering to a description in heading … no other heading of the Nomenclature.      (B) Subject to paragraph (A) above, goods answering to a description in … 3.- Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this …

Section XIII > Chapter 68

Explanatory notes

… (for example, slate pencils), heading 96.10 (for example, drawing slates) or of heading 96.20 (monopods, bipods, … operations (e.g., shaping, moulding), which alter the form rather than the nature of the constituent material. Some are … certain goods obtained by processes involving a more radical transformation of the original raw material (e.g., …

Legal note

… example, paper and paperboard coated with mica powder or graphite, bituminised or asphalted paper and paperboard); … (for example, slate pencils), heading 96.10 (for example, drawing slates) or of heading 96.20 (monopods, bipods, …