Harmonized System

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Section IV > Chapter 18 > Heading 1803

Explanatory notes

… paste is obtained by grinding roasted cocoa beans (cleaned of their shells, husks, skins and germs) between heated … confectioners but it is generally used for the manufacture of cocoa butter, cocoa powder and chocolate. The heading … defatted (cocoa cake); this is used for the manufacture of cocoa powder or chocolate, or in some cases for the …

Section IV > Chapter 24 > Heading 2401

Explanatory notes

… heading covers : (1)   Unmanufactured tobacco in the form of whole plants or leaves in the natural state or as cured … and “cased” (“sauced” or “liquored”) with a liquid of appropriate composition mainly in order to prevent mould … refuse , e.g., waste resulting from the manipulation of tobacco leaves, or from the manufacture of tobacco …

Section II > Chapter 11 > Heading 1107

Explanatory notes

… water and is also friable. Malt has a characteristic odour of cooked grain and a faintly sweetened flavour. This … processing, such as malt extract and food preparations of malt extract of heading 19.01 and roasted malt put up as coffee substitutes ( heading 21.01 ). …

Section XV > Chapter 75 > Heading 7504

Explanatory notes

… and flakes. This heading covers nickel powders and flakes of all types, regardless of their intended use. Powders are defined in Note 8 (b) to … in plates for nickel‑cadmium batteries, in the manufacture of nickel sulphate, nickel chloride and other nickel salts, …

Section VI > Chapter 37 > Heading 3701 > 3701.30

Classification opinions

… 1. Plates, unexposed, consisting of a sheet of sensitised copper foil bonded to an in sulating backing, … film, developed and processed, the plates will be used for offset printing. Application of GIRs 1 and 6 Adoption : 2015 …

Section X > Chapter 47 > Heading 4703

Explanatory notes

… solutions. For soda pulp the cooking liquor is a solution of sodium hydroxide; for sulphate pulp a modified sodium … “sulphate” came to be applied because sodium sulphate, part of which is converted into sodium sulphide, is used at a stage in the preparation of the cooking liquor. Sulphate pulp is by far the more …

Section XVII > Chapter 87 > Heading 8704 > 8704.60

Classification opinions

… It is powered by an electrical motor, having a top speed of 21 kilometres per hour and load capacity of 450 kilograms (including operator, passenger, accessories … and 1.26 metres in width with a turning clearance diameter of 6.7 metres. This vehicle is used for all kinds of jobs …

Section XV > Chapter 76 > Heading 7603

Explanatory notes

… 76.03 ‑ Aluminium powders and flakes. 7603.10 ‑ Powders of non‑lamellar structure 7603.20 ‑ Powders of lamellar structure; flakes This heading covers aluminium … flakes. In general these products correspond to those of copper and the Explanatory Note to heading 74.06 …

Section III > Chapter 15 > Heading 1516 > 1516.10

Classification opinions

… 1. A product consisting of 90 % of re-esterified triglycerides of highly concentrated omega-3 fatty acids EPA …

Section V > Chapter 25 > Heading 2530 > 2530.90

Classification opinions

… 1. Waste and scrap from grindstones, polishing stones, etc., of agglomerated natural or artificial abrasives (heading 68.04), suitable solely for recovery of the abrasive. Application of GRI 4. Adoption : 1967 … 2. Free flowing white powder …