Harmonized System

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Section XVII > Chapter 87 > Heading 8704 > 8704.2 > 8704.21

Classification opinions

… … 2. Three-wheeled vehicle , enclosed for the transport of beverages and incorporating a driver's cab, propelled by a … vehicle has a differential, a four-speed gear box with a reverse gear, a transmission shaft and drum brakes. The …

Section XVI > Chapter 84

Explanatory notes

… and not the latter group.    (A)    Heading 84.19 does not, however, cover :       (i)     Germination plant, incubators … a mechanical operation, in which a change of temperature, even if necessary, is subsidiary.    (B)    Heading 84.22 … does not cover the following when presented separately, even if they meet all of the conditions set forth in …

Legal note

… and not the latter group.    (A)    Heading 84.19 does not, however, cover :       (i)     Germination plant, incubators … a mechanical operation, in which a change of temperature, even if necessary, is subsidiary.    (B)    Heading 84.22 … does not cover the following when presented separately, even if they meet all of the conditions set forth in …

Section XI > Chapter 61

Explanatory notes

… suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover … at the back and striped trousers;                 -     evening dress (tailcoat), generally made of black fabric, …

Legal note

… suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover … at the back and striped trousers;                 -     evening dress (tailcoat), generally made of black fabric, …

Section XI > Chapter 62

Explanatory notes

… suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover … at the back and striped trousers;                 -     evening dress (tailcoat), generally made of black fabric, …

Legal note

… suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover … at the back and striped trousers;                 -     evening dress (tailcoat), generally made of black fabric, …

Section XX > Chapter 95

Explanatory notes

… , discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of … (heading 85.26) or cordless infrared remote control devices (heading 85.43);        (n)    Sports vehicles … “amusement park rides” means a device or combination of devices or equipment that carry, convey, or direct a person …

Legal note

… , discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of … (heading 85.26) or cordless infrared remote control devices (heading 85.43);        (n)    Sports vehicles … “amusement park rides” means a device or combination of devices or equipment that carry, convey, or direct a person …

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

Classification opinions

… vehicle has a differential, a four-speed gear box with a reverse gear, a transmission shaft and drum brakes. The … wheel. It has a differential, a four-speed gear box with a reverse gear and an electric starter. Application of GIRs 1 …

Section XVIII > Chapter 90

Explanatory notes

… (Section XV) or similar goods of plastics (Chapter 39);however, articles specially designed for use exclusively in … heading 90.21;        (g)    Pumps incorporating measuring devices, of heading 84.13; weight‑operated counting or … apparatus (heading 85.19); sound‑heads (heading 85.22); television cameras, digital cameras and video camera …

Legal note

… (Section XV) or similar goods of plastics (Chapter 39);however, articles specially designed for use exclusively in … heading 90.21;        (g)    Pumps incorporating measuring devices, of heading 84.13; weight‑operated counting or … apparatus (heading 85.19); sound‑heads (heading 85.22); television cameras, digital cameras and video camera …

Section II > Chapter 11

Explanatory notes

… in Column (3).      Otherwise, they fall in heading 23.02. However, germ of cereals, whole, rolled, flaked or ground is … if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is … all cereal groats and meal of heading 11.03 must fulfil the relevant criterion as to passage through a sieve laid down …

Legal note

… in Column (3).      Otherwise, they fall in heading 23.02. However, germ of cereals, whole, rolled, flaked or ground is … if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is … fall in heading 11.03 or 11.04.   Rate of passage through a sieve with an aperture of Cereal (1) Startch Content (2) Ash …

Section XVI > Chapter 84 > Heading 8471 > 8471.30

Classification opinions

… for retail sale, with cradle and software. The front of the device incorporates a touch screen with a writing area and various function keys. The device is supplied with a data transfer/recharging cradle, a …

Section VII > Chapter 39

Explanatory notes

… “plastics” also includes vulcanised fibre. The expression , however, does not apply to materials regarded as textile … of that comonomer unit which predominates by weight over every other single comonomer unit. For the purposes of this … into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use). …

Legal note

… “plastics” also includes vulcanised fibre. The expression , however, does not apply to materials regarded as textile … of that comonomer unit which predominates by weight over every other single comonomer unit. For the purposes of this … into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use). …