Harmonized System

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Section IV > Chapter 19 > Heading 1905 > 1905.3 > 1905.32

Classification opinions

… 1. Chocolate-coated wafer product in the form of a rectangular bar 9 cm long, 1.8 cm wide and 0.8 cm thick, consisting of a baked wafer (approximately 5 to 6 mm thick) covered with milk chocolate. Application of RGI 3 (b). Adoption : 1995 … 2. Bakers' wares (waffles), …

Section XX > Chapter 94 > Heading 9403 > 9403.60

Classification opinions

… 1. Set consisting of a square (76 x 76 cm) solid hardwood table and two … The table and chairs are presented unassembled. Application of GIRs 1, 2 (a), 3 (c) and 6. Adoption : 2007 … 2. A-frame … floor. With the "mast" extended, it has a maximum height of 2.28 m (minimum height is 1.67 m) and holds articles such …

Section II > Chapter 8 > Heading 0803

Explanatory notes

… 0803.90 - Other This heading covers all edible fruit of the species of the genus Musa . Plantains are starchy bananas that are …

Section II > Chapter 8 > Heading 0804

Explanatory notes

… 0804.50 ‑ Guavas, mangoes and mangosteens For the purposes of this heading the term “figs” applies only to fruits of the species Ficus carica , whether or not to be used for …

Section XV > Chapter 76 > Heading 7609

Explanatory notes

… (for example, couplings, elbows, sleeves). The provisions of the Explanatory Notes to headings 73.07 and 74.12 apply, … and other devices specially designed for assembling parts of structures ( heading 76.10 ). (b)   Hangers and brackets …

Section XVI > Chapter 85 > Heading 8518 > 8518.2 > 8518.22

Classification opinions

… 1. Apparatus for musical instruments, consisting of a class AB amplifier tube, two pre-amplifier tubes, two … housing. It accepts an electrical signal from a variety of sources, such as an electric guitar, an electronic … signal to the loudspeakers. It can modify the tone of the sound by emphasising or de-emphasising certain …

Section IX > Chapter 44 > Heading 4418 > 4418.7 > 4418.79

Classification opinions

… 1. Parquet flooring panels of beech (thickness 13.8 mm or 21.8 mm, width 129 mm, length 3,700 mm, 1,830 mm or 900 mm) made from two rows of solid wood strips which have been assembled in the length … are tongued and grooved on the edges and ends. The length of the individual strips is 308 mm, 408 mm, 467.5 mm, 474 mm …

Section XX > Chapter 94 > Heading 9401 > 9401.7 > 9401.79

Classification opinions

… aluminium bleachers or stands being raised, tiered rows of benches found at sports fields and other spectator … The bleachers are open to the ground below. Application of GIRs 1 (Note 1 (k) to Section XV and Note 2 to Chapter … and 6. Adoption : 2023   … 2. Mobile or portable bleachers of a type that can be moved to different locations to fulfil …

Section II > Chapter 10 > Heading 1004

Explanatory notes

… 1004.10 - Seed 1004.90 - Other There are two main kinds of oats : grey (or black) oats and white (or yellow) oats. … Explanatory Note. Subheading 1004.10 For the purposes of subheading 1004.10, the term “seed” covers only oats …

Section II > Chapter 12 > Heading 1202

Explanatory notes

… which are not roasted or otherwise cooked. The ground‑nuts of this heading may be heat‑treated to ensure better … Explanatory Note. Subheading 1202.30 For the purposes of subheading 1202.30, the term “seed” covers only …