Harmonized System

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Section I > Chapter 4

Explanatory notes

… sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria.        … or completely skimmed milk. (B)  Cream . (C)  Buttermilk, curdled milk and cream, yogurt, kephir and other fermented …

Legal note

… sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria.        … more than 95 % lactose, expressed as anhydrous lactose, calculated on the dry matter (heading 17.02);        (c)     … containing by weight more than 80 % whey proteins, calculated on the dry matter) (heading 35.02) or globulins …

Section XX > Chapter 96

Explanatory notes

… XV), or similar goods of plastics (Chapter 39);      (e)    Cutlery or other articles of Chapter 82 with handles or … metal or metal clad with precious metal, of natural or cultured pearls, or precious or semi‑precious stones … to 96.06 and 96.15 include articles in which natural or cultured pearls, precious or semi‑precious stones (natural, …

Legal note

… XV), or similar goods of plastics (Chapter 39);      (e)    Cutlery or other articles of Chapter 82 with handles or … metal or metal clad with precious metal, of natural or cultured pearls, or precious or semi‑precious stones … to 96.06 and 96.15 include articles in which natural or cultured pearls, precious or semi‑precious stones (natural, …

Section XI > Chapter 55

Explanatory notes

… in the form of a tow. This tow may be stretched and then cut into short lengths, either immediately or after having … while in the tow form. The length into which the fibres are cut is usually between 25 mm and 180 mm and varies according to the particular man‑made fibre concerned, the type of yarn to be …

Classification opinions

… exceeding 30 cm and of thickness of less than 3 mm simply cut from piece goods composed of two woven fabrics assembled …

Section IV > Chapter 19

Explanatory notes

… , or any combination thereof (Chapter 16);         (b)   Biscuits or other articles made from flour or from starch, … preparations containing more than 6 % by weight of cocoa calculated on a totally defatted basis or completely coated … ( heading 21.01 ). (d)   Powders for the manufacture of custards, desserts, ice cream or similar preparations but …

Legal note

… , or any combination thereof (Chapter 16);         (b)   Biscuits or other articles made from flour or from starch, … preparations containing more than 6 % by weight of cocoa calculated on a totally defatted basis or completely coated …

Section XXI > Chapter 97

Explanatory notes

… in heading 97.06; or        (c)    Pearls, natural or cultured, or precious or semi‑precious stones (headings … and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the process … 97.06). Articles of this Chapter may include articles of cultural significance that are subject to export or import …

Legal note

… in heading 97.06; or        (c)    Pearls, natural or cultured, or precious or semi‑precious stones (headings … and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the process …

Section XI > Chapter 62

Explanatory notes

… -     morning dress, comprising a plain jacket (cutaway) with  rounded tails hanging well down at the back … short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind;                 …

Legal note

… -     morning dress, comprising a plain jacket (cutaway) with  rounded tails hanging well down at the back … short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind;                 …

Section XI > Chapter 61

Explanatory notes

… -     morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back … short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind;                 …

Legal note

… -     morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back … short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind;                 …

Section II > Chapter 9

Explanatory notes

… in heading 21.03. 2.-  This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 12.11. GENERAL This … of plants, parts of plants, seeds or fruit (whole, cut, crushed, ground or powdered) of species falling in …

Legal note

… in heading 21.03. 2.-  This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 12.11. …

Section VI > Chapter 38

Explanatory notes

… in any other heading of the Nomenclature :          (a)  Cultured crystals (other than optical elements) weighing not … up in fire‑extinguishing grenades ( heading  38.13). (4)   Cultured crystals (other than optical elements) weighing not …

Legal note

… in any other heading of the Nomenclature :          (a)  Cultured crystals (other than optical elements) weighing not …

Section V > Chapter 26

Explanatory notes

… used in the metallurgical industry for the extraction of mercury, of the metals of heading 28.44 or of the metals of … iron oxide. 2.-  Slag, ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the … for the extraction of the metals of Section XIV or XV, of mercury or of the metals of heading 28.44, even if they are …

Legal note

… used in the metallurgical industry for the extraction of mercury, of the metals of heading 28.44 or of the metals of … iron oxide. 2.-  Slag, ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the …

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