Harmonized System

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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, …

Section II > Chapter 11

Explanatory notes

… 10 and of sweet corn of Chapter 7, other than milling residues of heading 23.02 . In this context, the products … down in Chapter Note 2 (A).        Within the Chapter, as regards the cereals mentioned by name above, the flours of … all cereal groats and meal of heading 11.03 must fulfil the relevant criterion as to passage through a sieve laid down …

Legal note

… coffee substitutes (heading 09.01 or 21.01);        (b)    Prepared flours, groats, meals or starches of heading 19.01; … of heading 19.04;        (d)    Vegetables, prepared or preserved, of heading 20.01, 20.04 or 20.05;        (e)    …

Section XI > Chapter 60

Explanatory notes

… pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 60.01. 2.‑  This Chapter also … for similar purposes. 3.‑  Throughout the Nomenclature any reference to “knitted” goods includes a reference to … needles or with a crochet hook. They may also be made on rectilinear or circular knitting machines fitted with small …

Legal note

… or        (c)   Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. … pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 60.01. 2.‑  This Chapter also … for similar purposes. 3.‑  Throughout the Nomenclature any reference to “knitted” goods includes a reference to …

Section VIII > Chapter 42

Explanatory notes

… Articles of Chapter 95 (for example, toys, games, sports requisites); or        (m)    Buttons, press‑fasteners, … of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings even if such parts …

Legal note

… Articles of Chapter 95 (for example, toys, games, sports requisites); or        (m)    Buttons, press‑fasteners, … of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings even if such parts …

Section V > Chapter 25

Explanatory notes

… where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products … anti‑dusting agent, provided that such addition does not render the product particularly suitable for specific use … The products of this Chapter may also be heated to remove moisture or impurities or for other purposes, …

Legal note

… Notes. 1.-  Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products … anti‑dusting agent, provided that such addition does not render the product particularly suitable for specific use …

Section II > Chapter 8

Explanatory notes

… Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes :        … quantities of glucose syrup),        provided that they retain the character of dried fruit or dried nuts. 4.-  … water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state. …

Legal note

… Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes :        … quantities of glucose syrup),        provided that they retain the character of dried fruit or dried nuts. 4.-  … water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state. …

Section XI > Chapter 61 > Heading 6110 > 6110.20

Classification opinions

… neckline, designed to cover the upper part of the body and reaching down to just above the waist. This pullover-like … knitted fabric (100 % cotton) of the same colour but of a different fabric construction. This garment forms a part of a set where the other component is a pair of shorts of the same …

Section VIII > Chapter 41

Explanatory notes

… chamois, of gazelle of camels (including dromedaries) , of reindeer, of elk, of deer, of roebucks or of dogs. 2.-   … a tanning (including pre-tanning) process which is reversible (headings 41.01 to 41.03, as the case may be). … the term “crust” includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to …

Legal note

… chamois, of gazelle of camels (including dromedaries) , of reindeer, of elk, of deer, of roebucks or of dogs. 2.-   … a tanning (including pre-tanning) process which is reversible (headings 41.01 to 41.03, as the case may be). … the term “crust” includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to …

Section VI > Chapter 32

Explanatory notes

… and other colouring matter put up in forms or packings for retail sale, of heading 32.12);        (b) Tannates or other … as varnishes, driers and putty are also included. Except as regards the goods covered by headings 32.03 or 32.04, … must be carried out at the time of use. Such products remain classified in these headings provided the …

Legal note

… and other colouring matter put up in forms or packings for retail sale, of heading 32.12);        (b) Tannates or other … mastics (heading 27.15). 2.-  Heading 32.04 includes mixtures of stabilised diazonium salts and couplers for the … 3.-  Headings 32.03, 32.04, 32.05 and 32.06 apply also to preparations based on colouring matter (including, in the …

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