Harmonized System

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Section XI > Chapter 61 > Heading 6109 > 6109.90

Classification opinions

… % elastane). The bottom edge of the T-shirt and the sleeves are hemmed. This T-shirt is one component of a woman's set … classified separately in subheading 6104.63. Both garments are presented together, put up for retail sale. Application of GIRs 1 (Note 14 to Section XI) …

Section XVI > Chapter 84 > Heading 8414 > 8414.60

Classification opinions

… 1. Laminar airflow cabinet used for the preparation and handling of cell cultures in laboratories, etc., and consisting of a metal cabinet containing : (i) an air recirculating hood incorporating an electric fan and a …

Section XX > Chapter 94 > Heading 9401 > 9401.7 > 9401.79

Classification opinions

… 1. Fixed aluminium bleachers or stands being raised, tiered rows of benches found at sports fields and other … The seating is formed by metal planks. The bleachers are open to the ground below. Application of GIRs 1 (Note 1 … to different locations to fulfil a need for temporary or reconfigurable seating. These incorporate a built-in …

Section XIII > Chapter 69

Explanatory notes

… less than 800 °C for purposes such as curing of resins, accelerating hydration reactions, or for the removal of water or other volatile components, are not …

Legal note

… less than 800 °C for purposes such as curing of resins, accelerating hydration reactions, or for the removal of water or other volatile components, are not …

Section XXI > Chapter 97

Explanatory notes

… Chapter does not cover :        (a)    Unused postage or revenue stamps, postal stationery (stamped paper) or the … 97.01 does not apply to mosaics that are mass-produced reproductions, casts or works of conventional craftsmanship … are not of a kind or of a value normal to the articles referred to in this Note are to be classified separately. …

Legal note

… Chapter does not cover :        (a)    Unused postage or revenue stamps, postal stationery (stamped paper) or the … 97.01 does not apply to mosaics that are mass-produced reproductions, casts or works of conventional craftsmanship … are not of a kind or of a value normal to the articles referred to in this Note are to be classified separately. …

Section IX > Chapter 44 > Heading 4421 > 4421.9 > 4421.99

Classification opinions

… articles of plastics in a drum. Adoption : 1967 … 2. Rectangular panels of pine , approximately 122 cm x 244 cm x … : 2003 … 3. Pointed wooden poles, sawn lengthwise to give a square or rectangular horizontal profile, intended for …

Section XVI > Chapter 85 > Heading 8517 > 8517.1 > 8517.11

Classification opinions

… 1. Base unit retail bundle, consisting of (1) a base unit, (2) a cordless telephone handset capable of connecting wirelessly to the base unit, and (3) a combination …

Section II > Chapter 9

Explanatory notes

… the products of headings 09.04 to 09.10 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those …

Legal note

… the products of headings 09.04 to 09.10 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those …

Section XVII

Explanatory notes

… of a kind used as parts of vehicles (heading 96.03). 3.‑  References in Chapters 86 to 88 to “parts” or “accessories” … floating bases of Section XVII; the classification of the resultant mobile machine depends on various factors, in … etc., are therefore classified in other Chapters in their respective headings. The other Chapters of this Section each …

Legal note

… toboggans or the like of heading 95.06. 2.‑  The expressions “parts” and “parts and accessories” do not apply to the following articles, whether or not they are identifiable as for the goods of this Section :        … of a kind used as parts of vehicles (heading 96.03). 3.‑  References in Chapters 86 to 88 to “parts” or “accessories” …

Section VI > Chapter 31

Explanatory notes

… in Note 2 (a), 3 (a), 4 (a) or 5 below); or        (c)  Cultured potassium chloride crystals (other than optical … applies only to the following goods, provided that they are not put up in the forms or packages described in heading … 25.10, calcined or further heat-treated than for the removal of impurities ; (iii)      Superphosphates (single, …

Legal note

… in Note 2 (a), 3 (a), 4 (a) or 5 below); or        (c)  Cultured potassium chloride crystals (other than optical … applies only to the following goods, provided that they are not put up in the forms or packages described in heading … 25.10, calcined or further heat-treated than for the removal of impurities ; (iii)      Superphosphates (single, …