Harmonized System

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Section II > Chapter 10

Explanatory notes

… in those headings only if grains are present, whether or not in the ear or on the stalk.      (B)     The Chapter … which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone … maturity and still complete with husks is classified with ordinary grain. Fresh cereals ( other than sweet corn of …

Legal note

… in those headings only if grains are present, whether or not in the ear or on the stalk.      (B)     The Chapter … does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, … which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone …

Section XVI > Chapter 84 > Heading 8427 > 8427.20

Classification opinions

… and lowering the spreader which is additionally also lifted or lowered via the belt drive. Depending on the model, these …

Section XVII > Chapter 88

Explanatory notes

… 88 Aircraft, spacecraft, and parts thereof Notes. 1.‑  For the purposes of this Chapter, the expression “unmanned … weight” means the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and …

Legal note

… Notes. 1.‑  For the purposes of this Chapter, the expression “unmanned … cameras or other equipment which would enable them to perform utilitarian functions during their flight. The … weight” means the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and …

Section IV > Chapter 22

Explanatory notes

… this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for …

Legal note

… this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for …

Section IV > Chapter 17

Explanatory notes

… than sucrose, lactose, maltose, glucose and fructose) or other products of heading 29.40; or        (c)  … or other products of Chapter 30. Subheading Notes. 1.‑ For the purposes of subheadings 1701.12, 1701.13 and … (e.g., aspartame or stevia), as long as they retain their original character as sugar or molasses . The Chapter does …

Legal note

… than sucrose, lactose, maltose, glucose and fructose) or other products of heading 29.40; or        (c)  … or other products of Chapter 30. Subheading Notes. 1.‑ For the purposes of subheadings 1701.12, 1701.13 and … sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5°. 2.- …

Section XV > Chapter 80

Explanatory notes

… of tin, provided that the content by weight of any bismuth or copper is less than the limit specified in the following … than the limit              (iii)     specified in the foregoing table. GENERAL This Chapter covers tin and its … reservoirs, tanks, etc.; solder in sticks, wire, etc.; ornamental articles and tableware (e.g., in pewter); toys; …

Legal note

… of tin, provided that the content by weight of any bismuth or copper is less than the limit specified in the following … than the limit              (iii)     specified in the foregoing table. …

Section XII > Chapter 66

Explanatory notes

… Chapter does not cover :        (a) Measure walking-sticks or the like (heading 90.17);        (b) Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or        (c) Goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas). 2.-  Heading …

Legal note

… Chapter does not cover :        (a) Measure walking-sticks or the like (heading 90.17);        (b) Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or        (c) Goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas). 2.-  Heading …

Section XVII > Chapter 89

Explanatory notes

… and floating structures Note. 1.‑  A hull, an unfinished or incomplete vessel, assembled, unassembled or … navigational instruments, lifting or handling machinery or interior furnishings). (B) Hulls of any material. … excluded from this Chapter : (a)   Model vessels used for ornamental purposes (e.g., galleons and other sailing …

Legal note

… Note. 1.‑  A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be …

Section XV > Chapter 83

Explanatory notes

… Chapter 83 Miscellaneous articles of base metal Notes. 1.‑  For the purposes of this Chapter, parts of base metal are to … this Chapter. 2.‑  For the purposes of heading 83.02, the word “castors” means those having a diameter (including, …

Legal note

… Notes. 1.‑  For the purposes of this Chapter, parts of base metal are to … this Chapter. 2.‑  For the purposes of heading 83.02, the word “castors” means those having a diameter (including, …

Section XI > Chapter 61 > Heading 6102 > 6102.30

Classification opinions

… by means of the slide fastener (zipper). It can also be worn independently. The two garments are presented together. …