Harmonized System

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Section II > Chapter 12 > Heading 1203

Explanatory notes

… 12.03 ‑ Copra. Copra is the dried flesh of coconut used for the expression of coconut oil and unsuitable for human consumption. This … desiccated coconut, i.e., the dried and shredded flesh of coconut suitable for human consumption ( heading 08.01 ). …

Section VI > Chapter 38 > Heading 3814 > 3814.00

Classification opinions

… 1. Solvent obtained as a by-product of Fischer-Tropsch synthesis , consisting of 63 - 65 % vol ethyl alcohol, 35 - 37 % vol isopropyl alcohol and a maximum of 1 % vol C3/C4 alcohols. Application of GIR 1. Adoption : …

Section XVI > Chapter 85 > Heading 8504 > 8504.40

Classification opinions

… power supply apparatus which supplies a range of electronic equipment with stable alternating current (AC) by rectification and conversion of an electric current. In the case of failure or serious disruption of the mains electricity …

Section V > Chapter 26 > Heading 2606

Explanatory notes

… (hydrated aluminium oxide containing variable proportions of iron oxide, silica, etc.). The heading also covers … suitable for use in metallurgy for the manufacture of aluminium (carbo‑thermo‑reduction in electric furnace, … or for other uses (in particular, for the manufacture of abrasives). …

Section II > Chapter 7 > Heading 0701

Explanatory notes

… ‑ Other This heading covers fresh or chilled potatoes of all kinds ( other than sweet potatoes of heading 07.14 ). The heading includes, inter alia , seed … Explanatory Note. Subheading 0701.10 For the purposes of subheading 0701.10, the expression “seed” covers only …

Section V > Chapter 27 > Heading 2710 > 2710.1 > 2710.12

Classification opinions

… 1. Oils graphited, consisting of petroleum oils or of oils obtained from bituminous minerals containing, in stabilised suspension, approximately 0.04 to 0.2 % of graphite in the form of particles (mostly ranging in size …

Section VIII > Chapter 42 > Heading 4202 > 4202.9 > 4202.99

Classification opinions

… a hand-operated drill and accessories, made entirely of moulded plastics, with internal recesses on each of its two (hinged) sides specially shaped to accommodate … and a handle (formed by matching moulded apertures on each of the two sides), and with the name of the tool …

Section I > Chapter 4 > Heading 0405 > 0405.20

Classification opinions

… 1. Butterfat mixture in the form of a water-in-oil type spreadable emulsion and used in the food industry, consisting of, by weight, 68.75 % butter oil, 17 % sugar, 13 % water … casein. Adoption : 1997 … 2. Butterfat mixture in the form of a water-in-oil emulsion used in the food industry, …

Section XV > Chapter 74 > Heading 7404

Explanatory notes

… slag, ash and residues fall in heading 26.20 . Copper waste of this heading includes drawing sludge, derived from the drawing of copper and consisting mainly of copper powder mixed with the lubricants used for the …

Section XV > Chapter 79 > Heading 7905

Explanatory notes

… 74.10. Zinc plates and sheets are used for the manufacture of roofing tiles, dry battery cell containers, photo‑ engraving , …

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