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Section VIII > Chapter 41

Explanatory notes

… (A)  Headings 41.04 to 41.06 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 41.01 to 41.03, as the case … form crosslinks with the collagen.  This is an irreversible chemical reaction, which gives the resultant product …

Legal note

… (A)  Headings 41.04 to 41.06 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 41.01 to 41.03, as the case …

Section IV > Chapter 19

Explanatory notes

… blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates , or any combination thereof (Chapter 16);         (b)   Biscuits or other articles made from flour or from starch, specially prepared … ). (d)   Powders for the manufacture of custards, desserts, ice cream or similar preparations but not being preparations …

Legal note

… blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates , or any combination thereof (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 or other products of Chapter 30. 2.- For the …

Section II > Chapter 8

Explanatory notes

… by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate),        (b)  To improve or … or dried nuts. 4.-  Heading 08.12 applies to fruit and nuts which have been treated solely to ensure their provisional … throughout. Fruit and nuts of this Chapter may be whole, sliced, chopped, shredded, stoned, pulped, grated, peeled or …

Legal note

… by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate),        (b)  To improve or … or dried nuts. 4.-  Heading 08.12 applies to fruit and nuts which have been treated solely to ensure their provisional …

Section II > Chapter 6

Explanatory notes

… it does not include potatoes, onions, shallots, garlic or other products of Chapter 7. 2.‑  Any reference in … reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, … nursery gardeners (including horticulturists) or florists, which are in a condition suitable for planting or ornamental …

Legal note

… it does not include potatoes, onions, shallots, garlic or other products of Chapter 7. 2.‑  Any reference in … reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, …

Section I > Chapter 1

Explanatory notes

…        (a)  Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06, 03.07 or 03.08;        (b)  Cultures of micro‑organisms and other products of heading 30.02; and … animal shows ( heading 95.08 ). Animals, including insects, which die during transport are classified in headings 02.01 …

Legal note

…        (a)  Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06, 03.07 or 03.08;        (b)  Cultures of micro‑organisms and other products of heading 30.02; and …

Section IV > Chapter 23

Explanatory notes

… For the purposes of subheading 2306.41, the expression “low erucic acid rape or colza seeds” means seeds as defined in … uses. References in this Chapter to “pellets” mean products which have been agglomerated either directly by compression …

Legal note

… For the purposes of subheading 2306.41, the expression “low erucic acid rape or colza seeds” means seeds as defined in …

Section XVII > Chapter 89

Explanatory notes

… it does not have the essential character of a vessel of a particular kind. GENERAL This Chapter covers ships, boats … landing stages and buoys. It also includes air‑cushion vehicles (hovercraft) designed to travel over water (sea, … on beaches or landing‑stages or also able to travel over ice (see Note 5 to Section XVII). The Chapter also includes …

Legal note

… it does not have the essential character of a vessel of a particular kind. …

Section XII > Chapter 65

Explanatory notes

… or        (c) Dolls' hats, other toy hats or carnival articles of Chapter 95. 2.-  Heading 65.02 does not cover … headgear of all kinds, irrespective of the materials of which they are made and of their intended use (daily wear, … used as hat trimmings (buckles, clasps, badges, feathers, artificial flowers, etc.) when not incorporated in headgear …

Legal note

… or        (c) Dolls' hats, other toy hats or carnival articles of Chapter 95. 2.-  Heading 65.02 does not cover …

Section IV > Chapter 18

Explanatory notes

… blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter … bakers’ wares, containing cocoa ( heading 19.05 ). (f) Ice cream and other edible ice, containing cocoa in any …

Legal note

… blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter …

Section I

Explanatory notes

… PRODUCTS Notes. 1.- Any reference in this Section to a particular genus or species of an animal, except where the … any reference to “dried” products also covers products which have been dehydrated, evaporated or freeze‑dried.  …

Legal note

… Notes. 1.- Any reference in this Section to a particular genus or species of an animal, except where the … any reference to “dried” products also covers products which have been dehydrated, evaporated or freeze‑dried.  …