Harmonized System

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Section II > Chapter 11 > Heading 1106

Explanatory notes

… used for prepared soups or purées.           The heading does not cover  :         (a)   Non‑defatted soya flour ( … pregelatinisation of the starch.           The heading does not cover starches obtained from these sources (it …

Section II > Chapter 7 > Heading 0709

Explanatory notes

… of the genus Cantharellus 0709.54 ‑ ‑ Shiitake ( Lentinus edodes ) 0709.55 ‑ ‑ Matsutake ( Tricholoma matsutake, … as clove pepper, English pepper and allspice). The heading does not cover these products when dried, crushed or ground … ( Cucurbita spp. ). (10)   Olives. (11)   Rhubarb, edible cardoons, fennel, capers and sorrel. (12)   Chard (white …

Section XV > Chapter 82

Explanatory notes

… of cutlery (whether intended for professional, personal or domestic use), certain mechanical domestic appliances, … in the same heading as the complete articles. This rule does not , however, apply to parts forming the subject of a …

Section III > Chapter 15 > Heading 1505

Explanatory notes

… lanolin) Wool grease is a sticky fat with a disagreeable odour, extracted from the soapy water in which the wool has … of volatile solvents (carbon disulphide, etc.). Wool grease does not consist of glycerol esters and, therefore, … very slightly in the air and has a faint, characteristic odour. Lanolin is very soluble in boiling spirit but …

Section III > Chapter 15 > Heading 1510

Explanatory notes

… from crude olive pomace oil by refining methods, which do not lead to alterations in the initial glyceridic … has a light-yellow to brownish yellow colour, an acceptable odour and taste, and is suitable for human consumption; … and it’s fit for human consumption. * *    * This heading does not cover re-esterified oils obtained from olive oil ( …

Section VIII > Chapter 42 > Heading 4202 > 4202.1 > 4202.12

Classification opinions

… 1. Portable document case of plastics with multiple interior pockets, a … It is used for containing, organising, storing and carrying documents, papers, files, etc. and designed for prolonged use. Application of GIRs 1 and 6. Adoption : 2018 … 2. Portable document case with a single …

Section VI > Chapter 35 > Heading 3503

Explanatory notes

… substances obtained by treating skins, cartilage, bones, tendons or similar animal materials, usually with warm water … in the form of thin, transparent, almost colourless and odourless sheets still bearing the impressions of the nets … and are usually in a gelatinous liquid state. The heading does not cover  : (a)   Casein glues ( heading 35.01 ). …

Section XI > Chapter 51 > Heading 5102

Explanatory notes

… it is also used for wig‑making and for the manufacture of dolls’ hair. Other fine animal hair (i.e., of the hare, … of bovine or equine animals and that of common goats, dogs, monkeys or otters.        Coarse animal hair is … mainly to coarse animal hairs for stuffing). The heading does not cover  : (a)   Human hair ( heading 05.01 ). (b)   …

Section XVII > Chapter 87 > Heading 8704 > 8704.2 > 8704.21

Classification opinions

… piston engine of a cylinder capacity of 2,779 cc, having a double cab and a separate loading platform, built on a … estimated at approximately 350 kg. The vehicle has four doors and a non-collapsible bench for three persons behind … and decorative side panels. The loading platform has a dropdown rear tailgate and is covered by a canvas material …

Section XXI > Chapter 97 > Heading 9703

Explanatory notes

… a basis, he then models a “clay form”. This “clay form” is seldom sold, but is usually destroyed after it has served … and for the patina imparted to each article. Only rarely does the total number of replicas exceed twelve. The heading … of a commercial character. (b)   Articles of personal adornment and other works of conventional craftsmanship of a …