Harmonized System

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Section I > Chapter 4

Explanatory notes

… spreads” means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, … one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) … the purposes of Note 5 (c) to this Chapter the expression “butyric fats” means milk fats and the expression “oleic …

Legal note

… spreads” means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, … one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) …

Section XVI

Explanatory notes

… except unmounted worked sapphires and diamonds for styli (heading 85.22);       (g)   Parts of general use, as … 69.09);       (p)   Articles of Chapter 95; or       (q)   Typewriter or similar ribbons, whether or not on spools or … or conveyor belts or belting) ( heading 40.10 ), rubber tyres, tubes, etc. ( headings 40.11 to 40.13 ) and washers, …

Legal note

… except unmounted worked sapphires and diamonds for styli (heading 85.22);       (g)   Parts of general use, as … 69.09);       (p)   Articles of Chapter 95; or       (q)   Typewriter or similar ribbons, whether or not on spools or …

Section IV > Chapter 22

Explanatory notes

… (c)  Distilled or conductivity water or water of similar purity (heading 28.53);        (d)  Acetic acid of a …

Legal note

… (c)  Distilled or conductivity water or water of similar purity (heading 28.53);        (d)  Acetic acid of a …

Section VII > Chapter 39

Explanatory notes

… Resins, not highly polymerised, of the coumarone‑indene type (heading 39.11);         (c)  Other synthetic polymers … which are characterised by the repetition of one or more types of monomer units. Polymers may be formed by reaction …

Legal note

… Resins, not highly polymerised, of the coumarone‑indene type (heading 39.11);         (c)  Other synthetic polymers …

Section X > Chapter 48

Section XV > Chapter 82

Explanatory notes

… grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive. … would be classified in heading 84.59 . Similarly, plier‑type metal cutting shears are classified in heading 82.03, whereas guillotine‑type shears fitted with a stand or base plate would be …

Legal note

… grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive. …

Section XII > Chapter 64

Explanatory notes

…        (a)    Footwear which is designed for a sporting activity and has, or has provision for the attachment of, … this Chapter covers, under headings 64.01 to 64.05, various types of footwear (including overshoes) irrespective of …

Legal note

…        (a)    Footwear which is designed for a sporting activity and has, or has provision for the attachment of, …

Section IV > Chapter 16

Explanatory notes

… or other purposes. These preparations may contain a small quantity of visible pieces of meat, meat offal or insects. … molluscs that have been subjected only to scalding or other types of heat shock (which do not entail cooking as … . These homogenised preparations may contain a small quantity of visible pieces of meat, fish, etc., as well as a …

Legal note

… or other purposes. These preparations may contain a small quantity of visible pieces of meat, meat offal or insects. …

Section I > Chapter 3

Explanatory notes

… directly by compression or by the addition of a small quantity of binder. 3.-  Headings 03.05 to 03.08 do not … Molluscs that have been subjected only to scalding or other types of heat shock (which do not entail cooking as such), …

Legal note

… directly by compression or by the addition of a small quantity of binder. 3.-  Headings 03.05 to 03.08 do not …

Section V > Chapter 27

Explanatory notes

… the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal, …

Legal note

… the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal, …

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