Harmonized System

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Section XXI > Chapter 97

Explanatory notes

… For the purposes of heading 97.02, the expression “original engravings, prints and lithographs” means impressions … drawings, pastels, collages or similar decorative plaques, engravings, prints or lithographs are to be classified with … and similar decorative plaques (heading 97.01) ; original engravings, prints and lithographs (heading 97.02); original …

Legal note

… For the purposes of heading 97.02, the expression “original engravings, prints and lithographs” means impressions … drawings, pastels, collages or similar decorative plaques, engravings, prints or lithographs are to be classified with …

Section XII > Chapter 64

Explanatory notes

… of the upper shall be taken to be the constituent material having the greatest external surface area, no account being … of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, … of classification shall be taken to be the material having the greatest surface area in contact with the …

Legal note

… of the upper shall be taken to be the constituent material having the greatest external surface area, no account being … of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, …

Section XV > Chapter 74

Explanatory notes

… Note. 1.‑  In this Chapter the following expressions have the meanings hereby assigned to them :         (a)   … Note. 1.‑  In this Chapter the following expressions have the meanings hereby assigned to them :         (a)   …

Legal note

… Note. 1.‑  In this Chapter the following expressions have the meanings hereby assigned to them :         (a)   … Note. 1.‑  In this Chapter the following expressions have the meanings hereby assigned to them :         (a)   …

Section IV > Chapter 24

Explanatory notes

… oils and extracts, molasses or sugar, and whether or not flavoured with fruit.  However, tobacco-free products … of the Solanaceae family. The size and shape of the leaves differ from one variety to another. The harvesting … variety (type) of tobacco. The plant may be cut whole, at average maturity (stalk cutting), or the leaves may be …

Legal note

… oils and extracts, molasses or sugar, and whether or not flavoured with fruit.  However, tobacco-free products …

Section XIII > Chapter 69

Explanatory notes

… 1.-  This Chapter applies only to ceramic products which have been fired after shaping :        (a)    Headings 69.04 … obtained by firing inorganic, non-metallic materials which have been prepared and shaped previously at, in general, … : (A) By firing inorganic, non-metallic materials which have been prepared and shaped previously at, in general, …

Legal note

… 1.-  This Chapter applies only to ceramic products which have been fired after shaping :        (a)    Headings 69.04 … obtained by firing inorganic, non-metallic materials which have been prepared and shaped previously at, in general, …

Section XVIII > Chapter 90 > Heading 9006 > 9006.5 > 9006.59

Classification opinions

… data processing machine or raster image processor. Having been transformed into "raster data", the data is … data processing machine or raster image processor. Having been transformed into "raster data", the data for …

Section XVII > Chapter 89

Explanatory notes

… is to be classified in heading 89.06 if it does not have the essential character of a vessel of a particular … also includes air‑cushion vehicles (hovercraft) designed to travel over water (sea, estuaries, lakes), whether or not … (e.g., those not equipped with their propelling machinery, navigational instruments, lifting or handling machinery or …

Legal note

… is to be classified in heading 89.06 if it does not have the essential character of a vessel of a particular …

Section XV > Chapter 83

Explanatory notes

… purposes of heading 83.02, the word “castors” means those having a diameter (including, where appropriate, tyres) not exceeding 75 mm, or those having a diameter (including, where appropriate, tyres) …

Legal note

… purposes of heading 83.02, the word “castors” means those having a diameter (including, where appropriate, tyres) not exceeding 75 mm, or those having a diameter (including, where appropriate, tyres) …

Section IV > Chapter 24 > Heading 2404 > 2404.1 > 2404.11

Classification opinions

… 0.31 g of granulated reconstituted tobacco, water, flavour, potassium carbonate and formulation aid, and a … heats the granulated reconstituted tobacco and absorbs flavours and nicotine released from the granulated …

Section XVII > Chapter 87 > Heading 8708 > 8708.9 > 8708.99

Classification opinions

… skiing equipment, camping equipment, luggage, etc., during travel. It is designed to be mounted on exterior roof … effects, such as camping equipment, luggage, etc., during travel. It is designed to be mounted on exterior roof …