Harmonized System

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Section II > Chapter 12

Explanatory notes

… or medicinal plants; straw and fodder Notes. 1.-  Heading 12.07 applies, inter alia , to palm nuts and … original oils. It does not, however, apply to residues of headings 23.04 to 23.06. 3.-  For the purposes of heading …

Legal note

… Notes. 1.-  Heading 12.07 applies, inter alia , to palm nuts and … original oils. It does not, however, apply to residues of headings 23.04 to 23.06. 3.-  For the purposes of heading … of lupines are to be regarded as “seeds of a kind used for sowing”. Heading 12.09 does not, however, apply to the …

Section VI > Chapter 33 > Heading 3302 > 3302.90

Classification opinions

… a basis of odoriferous substances in alcoholic solution , consisting of ethyl alcohol with an alcoholic strength by volume of 96.1 % (99.47 % by weight), …

Section XI > Chapter 61 > Heading 6109 > 6109.90

Classification opinions

… Application of GIRs 1 and 6. Adoption : 2014 … 2. Women's long-sleeved T-shirt without a collar, made of light-weight … of a pair of trousers, which is classified separately in subheading 6104.63. Both garments are presented together, …

Section XVIII > Chapter 91

Explanatory notes

…        (a)   Clock or watch glasses or weights (classified according to their constituent material);        (b)   Watch chains (heading 71.13 or 71.17, as the case may be);        (c)   … precious metal (generally heading 71.15); clock or watch springs are, however, to be classified as clock or watch …

Legal note

…        (a)   Clock or watch glasses or weights (classified according to their constituent material);        (b)   Watch chains (heading 71.13 or 71.17, as the case may be);        (c)   … precious metal (generally heading 71.15); clock or watch springs are, however, to be classified as clock or watch …

Section XV > Chapter 82

Explanatory notes

… metal Notes. 1.‑  Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading 82.09, this Chapter covers only articles with a blade, working edge, working surface or other working part of : …

Legal note

… Notes. 1.‑  Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading 82.09, this Chapter covers only articles with a blade, working edge, working surface or other working part of : …

Section XIII > Chapter 68

Explanatory notes

… Coated, impregnated or covered paper and paperboard of heading 48.10 or 48.11 (for example, paper and paperboard …        (g)   Electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;        (h)   Dental …

Legal note

… Coated, impregnated or covered paper and paperboard of heading 48.10 or 48.11 (for example, paper and paperboard …        (g)   Electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;        (h)   Dental …

Section IV > Chapter 16

Explanatory notes

… specified in Chapter 2 or 3, Note 6 to Chapter 4 or in heading 05.04. 2.- Food preparations fall in this Chapter … or to the preparations of heading 21.03 or 21.04. Subheading Notes. 1.- For the purposes of …

Legal note

… specified in Chapter 2 or 3, Note 6 to Chapter 4 or in heading 05.04. 2.- Food preparations fall in this Chapter … or to the preparations of heading 21.03 or 21.04. Subheading Notes. 1.- For the purposes of …

Section XV > Chapter 74

Explanatory notes

… Copper and articles thereof Note. 1.‑  In this Chapter the following expressions have the meanings hereby assigned to them :         (a)   Refined copper        Metal containing at least 99.85 % by weight of copper; or        …

Legal note

… Note. 1.‑  In this Chapter the following expressions have the meanings hereby assigned to them :         (a)   Refined copper        Metal containing at least 99.85 % by weight of copper; or        …

Section XXI > Chapter 97

Explanatory notes

… stamps, postal stationery (stamped paper) or the like, of heading 49.07;        (b)    Theatrical scenery, studio … natural or cultured, or precious or semi‑precious stones (headings 71.01 to 71.03). 2.‑  Heading 97.01 does not apply …

Legal note

… stamps, postal stationery (stamped paper) or the like, of heading 49.07;        (b)    Theatrical scenery, studio … natural or cultured, or precious or semi‑precious stones (headings 71.01 to 71.03). 2.‑  Heading 97.01 does not apply …

Section II > Chapter 7

Explanatory notes

… Notes. 1.-  This Chapter does not cover forage products of heading 12.14. 2.‑  In headings 07.09, 07.10, 07.11 and 07.12 the word “vegetables” …

Legal note

… Notes. 1.-  This Chapter does not cover forage products of heading 12.14. 2.‑  In headings 07.09, 07.10, 07.11 and 07.12 the word “vegetables” …