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Section IV > Chapter 19 > Heading 1904

… roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or …

Explanatory notes

… roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or …

Section II > Chapter 11 > Heading 1104

… Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of …

Explanatory notes

… 11.04 ‑ Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced … partly the pericarp (the skin beneath the husk). The floury kernel may then be visible. Grains of the bracteiferous … or slightly flattened (rolled). In order to improve its keeping qualities, the germ may be partly defatted or heat …

Section XV > Chapter 75 > Heading 7504

… Nickel powders and flakes. …

Explanatory notes

… 75.04 ‑ Nickel powders and flakes. This heading covers nickel powders and flakes of all types, regardless of their …

Section XI > Chapter 59 > Heading 5907 > 5907.00

… canvas being theatrical scenery, studio back-cloths or the like …

Classification opinions

… on one side with a thin layer of aluminium visible to the naked eye. The aluminium coating is obtained by vaporising …

Section XVI > Chapter 84 > Heading 8471 > 8471.30

… 10 kg, consisting of at least a central processing unit, a keyboard and a display …

Classification opinions

… a touch screen with a writing area and various function keys. The device is supplied with a data transfer/recharging … book, to-do list, memo pad, calculator and expense record keeper. Application of GIR 3 (b). Adoption : 2004 … 2. …

Section I > Chapter 5 > Heading 0508

… Coral and similar materials, unworked or simply prepared but not otherwise worked; shells … of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and …

Explanatory notes

… 05.08 ‑ Coral and similar materials, unworked or simply prepared but not otherwise worked; shells … to shape, powder and waste thereof. Coral is the calcareous skeleton of a marine polyp and is generally used for …

Section II > Chapter 6

… Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage …

Explanatory notes

… Chapter 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage Notes. 1.‑  Subject … be construed as including a reference 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 …

Legal note

… be construed as including a reference 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 …

Section IV > Chapter 23 > Heading 2304 > 2304.00

… Oil-cake and other solid residues, whether or not ground or in …

Classification opinions

… See also Opinion 2106.10/1. Adoption : 1991 … 2.  Soya‑bean flakes , defatted, untoasted and non-textured. Application …

Section II > Chapter 7 > Heading 0710

… Vegetables (uncooked or cooked by steaming or boiling in water), frozen. …

Explanatory notes

… 07.10 ‑ Vegetables (uncooked or cooked by steaming or boiling in water), frozen. 0710.10 ‑ … in this heading, as do vegetables which have been cooked by steaming or boiling in water before freezing. …

Section II > Chapter 12 > Heading 1202

… Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken. …

Explanatory notes

… 12.02 ‑ Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken (+). 1202.30 ‑ Seed               - Other : 1202.41 ‑ … not shelled or broken, which are not roasted or otherwise cooked. The ground‑nuts of this heading may be heat‑treated …

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