Harmonized System

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Section II > Chapter 7

Explanatory notes

… forage products of heading 12.14. 2.‑  In headings 07.09, 07.10, 07.11 and 07.12 the word “vegetables” includes edible … (b)  sweet corn in the forms specified in headings 11.02 to 11.04; (c)  flour, meal, powder, flakes, granules …

Legal note

… forage products of heading 12.14. 2.‑  In headings 07.09, 07.10, 07.11 and 07.12 the word “vegetables” includes edible … (b)  sweet corn in the forms specified in headings 11.02 to 11.04; (c)  flour, meal, powder, flakes, granules …

Section VIII > Chapter 41

Explanatory notes

… elk, of deer, of roebucks or of dogs. 2.-   (A)  Headings 41.04 to 41.06 do not cover hides and skins which have undergone a … pre-tanning) process which is reversible (headings 41.01 to 41.03, as the case may be).         (B)  For the …

Legal note

… elk, of deer, of roebucks or of dogs. 2.-   (A)  Headings 41.04 to 41.06 do not cover hides and skins which have undergone a … pre-tanning) process which is reversible (headings 41.01 to 41.03, as the case may be).         (B)  For the …

Section I > Chapter 2

Explanatory notes

… of the kinds described in headings 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption;       (b) Edible, non-living insects (heading 04.10);       (c) Guts, bladders or stomachs of animals …

Legal note

… of the kinds described in headings 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption;       (b) Edible, non-living insects (heading 04.10);       (c) Guts, bladders or stomachs of animals …

Section XVI

Explanatory notes

… of plastics of Chapter 39, or of vulcanised rubber (heading 40.10), or other articles of a kind used in machinery or … or conveyor belts or belting of textile material (heading 59.10) or other articles of textile material for technical …

Legal note

… of plastics of Chapter 39, or of vulcanised rubber (heading 40.10), or other articles of a kind used in machinery or … or conveyor belts or belting of textile material (heading 59.10) or other articles of textile material for technical …

Section IV > Chapter 21

Explanatory notes

…        (d) Spices or other products of headings  09.04 to 09.10 ;        (e)  Food preparations, other than the products described in heading  21.03 or 21.04 , containing more than 20 % by weight of …

Legal note

…        (d) Spices or other products of headings  09.04 to 09.10 ;        (e)  Food preparations, other than the products described in heading  21.03 or 21.04 , containing more than 20 % by weight of …

Section XI

Explanatory notes

…                    (a) Gimped horsehair yarn (heading 51.10) and metallised yarn (heading 56.05) are to be treated as … or more monofilaments of Chapter 54), measuring more than 10,000 decitex;                    (c) Of true hemp or … reels, tubes) of a weight (including support) not exceeding 1,000 g;        (b) Dressed for use as sewing thread; and …

Legal note

…                    (a) Gimped horsehair yarn (heading 51.10) and metallised yarn (heading 56.05) are to be treated as … or more monofilaments of Chapter 54), measuring more than 10,000 decitex;                    (c) Of true hemp or … reels, tubes) of a weight (including support) not exceeding 1,000 g;        (b) Dressed for use as sewing thread; and …

Section II > Chapter 12

Explanatory notes

… or other products of Chapter 9;        (c) Cereals (Chapter 10); or        (d) Products of headings 12.01 to 12.07 or …        (a) Dead single‑cell micro‑organisms of heading 21.02;        (b) Cultures of micro‑organisms of heading 30.02; or        (c)  Fertilisers of heading 31.01 or 31.05. ° °   ° Subheading Note. 1.-  For the …

Legal note

… other products of Chapter 9;        (c)  Cereals (Chapter 10); or        (d) Products of headings 12.01 to 12.07 or …        (a) Dead single‑cell micro‑organisms of heading 21.02;        (b) Cultures of micro‑organisms of heading 30.02; or        (c)  Fertilisers of heading 31.01 or 31.05. Subheading Note. 1.-  For the purposes of …

Section IV > Chapter 16

Explanatory notes

… products of heading 19.02 or to the preparations of heading 21.03 or 21.04. Subheading Notes. 1.- For the purposes of subheading 1602.10, the expression “homogenised preparations” means …

Legal note

… products of heading 19.02 or to the preparations of heading 21.03 or 21.04. Subheading Notes. 1.- For the purposes of subheading 1602.10, the expression “homogenised preparations” means …

Section I > Chapter 3

Explanatory notes

… This Chapter does not cover :        (a) Mammals of heading 01.06;        (b) Meat of mammals of heading 01.06 (heading 02.08 or 02.10);        (c) Fish (including livers, roes and milt …

Legal note

… This Chapter does not cover :        (a) Mammals of heading 01.06;        (b) Meat of mammals of heading 01.06 (heading 02.08 or 02.10);        (c) Fish (including livers, roes and milt …

Section VII > Chapter 39

Explanatory notes

… cover :         (a)  Lubricating preparations of heading 27.10 or 34.03;         (b)  Waxes of heading 27.12 or … than 60 % by volume distils at 300 °C, after conversion to 1,013 milibars when a reduced‑pressure distillation method …

Legal note

… cover :         (a)  Lubricating preparations of heading 27.10 or 34.03;         (b)  Waxes of heading 27.12 or … than 60 % by volume distils at 300 °C, after conversion to 1,013 milibars when a reduced‑pressure distillation method …