Harmonized System

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Section IV > Chapter 21

Explanatory notes

… This Chapter does not cover :        (a) Mixed vegetables of heading  07.12 ;        (b) Roasted coffee substitutes containing coffee in any proportion … containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or …

Legal note

… This Chapter does not cover :        (a) Mixed vegetables of heading  07.12 ;        (b) Roasted coffee substitutes containing coffee in any proportion … containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or …

Section IV > Chapter 22

Explanatory notes

… 1.-  This Chapter does not cover :        (a)  Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby …        (c)  Distilled or conductivity water or water of similar purity (heading 28.53);        (d)  Acetic acid …

Legal note

… 1.-  This Chapter does not cover :        (a)  Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby …        (c)  Distilled or conductivity water or water of similar purity (heading 28.53);        (d)  Acetic acid …

Section VI > Chapter 33

Explanatory notes

…        (a)   Natural oleoresins or vegetable extracts of heading 13.01 or 13.02;        (b)   Soap or other products of heading 34.01; or        (c)   Gum, wood or sulphate turpentine or other products of heading 38.05. 2.-  The expression “odoriferous …

Legal note

…        (a)   Natural oleoresins or vegetable extracts of heading 13.01 or 13.02;        (b)   Soap or other products of heading 34.01; or        (c)   Gum, wood or sulphate turpentine or other products of heading 38.05. 2.-  The expression “odoriferous …

Section IV > Chapter 17

Explanatory notes

… lactose, maltose, glucose and fructose) or other products of heading 29.40; or        (c)  Medicaments or other products of Chapter 30. Subheading Notes. 1.‑ For the purposes of … maltose, glucose and fructose), and aqueous solutions thereof ( heading 29.40 ). (e) Medicaments containing sugar …

Legal note

… lactose, maltose, glucose and fructose) or other products of heading 29.40; or        (c)  Medicaments or other products of Chapter 30. Subheading Notes. 1.‑ For the purposes of subheadings 1701.12, 1701.13 and 1701.14, “raw sugar” …

Section XVII > Chapter 89

Explanatory notes

… heading 89.06 if it does not have the essential character of a vessel of a particular kind. GENERAL This Chapter covers ships, … not self‑propelled), and also floating structures such as coffer‑dams, landing stages and buoys. It also includes …

Legal note

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

Section II > Chapter 13

Explanatory notes

… applies, inter alia , to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.        The heading does … (b)  Malt extract (heading 19.01);        (c)  Extracts of coffee, tea or maté (heading 21.01);        (d)  …

Legal note

… applies, inter alia , to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.        The heading does … (b)  Malt extract (heading 19.01);        (c)  Extracts of coffee, tea or maté (heading 21.01);        (d)  …

Section VI > Chapter 37

Explanatory notes

… images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive, including thermosensitive, … affixed to a support. Infrared laser sensitive plates are often called thermosensitive/thermal plates or heat …

Legal note

… images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive, including thermosensitive, …

Section II > Chapter 6

Explanatory notes

… ornamental foliage Notes. 1.‑  Subject to the second part of heading 06.01, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists … potatoes, onions, shallots, garlic or other products of Chapter 7. 2.‑  Any reference in heading 06.03 or 06.04 …

Legal note

… Notes. 1.‑  Subject to the second part of heading 06.01, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists … potatoes, onions, shallots, garlic or other products of Chapter 7. 2.‑  Any reference in heading 06.03 or 06.04 …

Section IV > Chapter 18

Explanatory notes

… Food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);        (b)     Preparations of …

Legal note

… Food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);        (b)     Preparations of …

Section IV > Chapter 23

Explanatory notes

… animal fodder Note. 1.-  Heading 23.09 includes products of a kind used in animal feeding, not elsewhere specified or … an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by‑products of such processing. Subheading Note. 1.-  For the purposes …

Legal note

… Note. 1.-  Heading 23.09 includes products of a kind used in animal feeding, not elsewhere specified or … an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by‑products of such processing. Subheading Note. 1.-  For the purposes …