Harmonized System

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Section IV > Chapter 24

Explanatory notes

… body Note. 1.-  This Chapter does not cover medicinal cigarettes (Chapter 30). 2.-  Any products classifiable in … mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether … (Java, Sumatra, Havana, Brazil, Orient, etc.) or by artificial re‑drying. This treatment, and the curing, affect …

Legal note

… Note. 1.-  This Chapter does not cover medicinal cigarettes (Chapter 30). 2.-  Any products classifiable in … mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether …

Section II > Chapter 8

Explanatory notes

… cover inedible nuts or fruits. 2.-  Chilled fruits and nuts are to be classified in the same headings as the … nuts. 3.-  Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following … the temperature of a product has been reduced, generally to around 0 °C, without the product being frozen. However, some …

Legal note

… cover inedible nuts or fruits. 2.-  Chilled fruits and nuts are to be classified in the same headings as the … nuts. 3.-  Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following … sorbate),        (b)  To improve or maintain their appearance (for example, by the addition of vegetable oil or …

Section II > Chapter 14

Explanatory notes

… This Chapter does not cover the following products which are to be classified in Section XI : vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone …

Legal note

… This Chapter does not cover the following products which are to be classified in Section XI : vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone …

Section XVII > Chapter 89

Explanatory notes

… in heading 89.06 if it does not have the essential character of a vessel of a particular kind. GENERAL This Chapter covers ships, boats … or incomplete vessels (whether assembled or not), are classified as vessels of a particular kind, if they have …

Legal note

… in heading 89.06 if it does not have the essential character of a vessel of a particular kind. …

Section I > Chapter 3

Explanatory notes

… unfit for human consumption (heading 23.01); or        (d) Caviar or caviar substitutes prepared from fish eggs (heading 16.04). 2.-  In this Chapter … the temperature of a product has been reduced, generally to around 0 °C, without the product being frozen. The …

Legal note

… unfit for human consumption (heading 23.01); or        (d) Caviar or caviar substitutes prepared from fish eggs (heading 16.04). 2.-  In this 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 …

Legal note

… Notes. 1.- Any reference in this Section to a particular genus or species of an animal, except where the …

Section II > Chapter 13

Explanatory notes

… distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used … Natural rubber, balata, gutta‑percha, guayule, chicle or similar natural gums (heading 40.01). …

Legal note

… distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used … Natural rubber, balata, gutta‑percha, guayule, chicle or similar natural gums (heading 40.01). …

Section VI > Chapter 37

Explanatory notes

… relates to the process by which visible images are formed, directly or indirectly, by the action of light … surfaces. GENERAL The photographic plates, film, paper, paperboard and textiles of Chapter 37 are those with one or … forms of radiation having sufficient energy to cause the necessary reaction in photon (or photo) sensitive materials, …

Legal note

… relates to the process by which visible images are formed, directly or indirectly, by the action of light …

Section XVII > Chapter 87 > Heading 8704 > 8704.3 > 8704.31

Classification opinions

… 1. Two-wheel-driven motor vehicle, with a spark-ignition internal combustion piston engine of a … a non-collapsible bench for three persons in the passenger area (so-called double cab). The superstructure of the vehicle consists of two separate bodies, one for the driver and passenger area, and …

Section XVI > Chapter 85 > Heading 8523 > 8523.5 > 8523.51

Classification opinions

… non-volatile data storage device (known as a “flash memory card” or “flash electronic storage card”), having a storage capacity of 192°MB, consisting of a printed circuit board onto which are mounted (i) one flash memory (“FLASH E2PROM”) in the …