Harmonized System

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Section IV > Chapter 17

Explanatory notes

… 1701.14, “raw sugar” means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter … obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter … shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar …

Legal note

… 1701.14, “raw sugar” means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter … obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter … shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane. …

Section IV > Chapter 23

Explanatory notes

… feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an … other than vegetable waste, vegetable residues and by‑products of such processing. Subheading Note. 1.-  For … residues and wastes derived from vegetable materials used by food‑preparing industries, and also certain products of …

Legal note

… feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an … other than vegetable waste, vegetable residues and by‑products of such processing. Subheading Note. 1.-  For …

Section IV > Chapter 19

Explanatory notes

… heading 19.02, food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish … 19.04 does not cover preparations containing more than 6 % by weight of cocoa calculated on a totally defatted basis or … the cocoa content of a product can normally be calculated by multiplying the combined theobromine and caffeine content …

Legal note

… heading 19.02, food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish … 19.04 does not cover preparations containing more than 6 % by weight of cocoa calculated on a totally defatted basis or …

Section X > Chapter 49

Explanatory notes

… of Chapter 49, the term “printed” also means reproduced by means of a duplicating machine, produced under the … pamphlets, leaflets, trade catalogues, year books published by trade associations, tourist propaganda). Such … matter of which the essential nature and use is determined by the fact of its being printed with motifs, characters or …

Legal note

… of Chapter 49, the term “printed” also means reproduced by means of a duplicating machine, produced under the … pamphlets, leaflets, trade catalogues, year books published by trade associations, tourist propaganda). Such …

Section XX > Chapter 95

Explanatory notes

… combination of devices or equipment that are characterised by a defined area involving water, with no purposes built … does not cover video game consoles or machines operated by coins, banknotes, bank cards, tokens or by any other means of payment (subheading 9504.30). GENERAL …

Legal note

… combination of devices or equipment that are characterised by a defined area involving water, with no purposes built … does not cover video game consoles or machines operated by coins, banknotes, bank cards, tokens or by any other means of payment (subheading 9504.30). …

Section VII

Explanatory notes

… presented together; and      (c)   identifiable, whether by their nature or by the relative proportions in which they are present, as … be used successively without prior mixing, are not covered by Note 1 to this Section. Such goods put up for retail sale …

Legal note

… presented together; and      (c)   identifiable, whether by their nature or by the relative proportions in which they are present, as …

Section VI > Chapter 33

Explanatory notes

… of these headings and put up in packings of a kind sold by retail for such use. 4.-  The expression “perfumery, … scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated … of these headings and put up in packings of a kind sold by retail for such use (see Note 3 to this Chapter). The …

Legal note

… of these headings and put up in packings of a kind sold by retail for such use. 4.-  The expression “perfumery, … scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated …

Section XV > Chapter 73

Explanatory notes

… the expression “cast iron” applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not … pipes” and “hollow profiles” have the following meanings hereby assigned to them : (1) Tubes and pipes Concentric …

Legal note

… the expression “cast iron” applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not …

Section X > Chapter 47

Explanatory notes

… pulp, dissolving grades” means chemical wood pulp having by weight an insoluble fraction of 92 % or more for soda or … wood pulp an ash content that does not exceed 0.15 % by weight. GENERAL The pulp of this Chapter consists … may be brown or white. It may be semi‑bleached or bleached by chemicals or may be unbleached. A pulp should be regarded …

Legal note

… pulp, dissolving grades” means chemical wood pulp having by weight an insoluble fraction of 92 % or more for soda or … wood pulp an ash content that does not exceed 0.15 % by weight. …

Section VI > Chapter 29

Explanatory notes

… Chapter 29, among those appropriate to the fragments formed by “cleaving” of all metal bonds, other than metal-carbon … provided that they are not more specifically covered by any other subheading and that there is no residual …

Legal note

… Chapter 29, among those appropriate to the fragments formed by “cleaving” of all metal bonds, other than metal-carbon … provided that they are not more specifically covered by any other subheading and that there is no residual …