Harmonized System

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Section XX > Chapter 95

Explanatory notes

… Bells, gongs or the like of heading 83.06;        (m)    Pumps for liquids (heading 84.13), filtering or purifying machinery and apparatus for liquids or gases … be classified in other headings, provided the articles are put up together for retail sale and the combinations have …

Legal note

… Bells, gongs or the like of heading 83.06;        (m)    Pumps for liquids (heading 84.13), filtering or purifying machinery and apparatus for liquids or gases … be classified in other headings, provided the articles are put up together for retail sale and the combinations have …

Section X > Chapter 49

Explanatory notes

… years or other articles of Chapter 97. 2.‑   For the purposes of Chapter 49, the term “printed” also means … example, works of art or drawings, with a relative text, put up with numbered pages in a form suitable for binding … to Note 3 to this Chapter, heading 49.01 does not cover publications which are essentially devoted to advertising …

Legal note

… years or other articles of Chapter 97. 2.‑   For the purposes of Chapter 49, the term “printed” also means … example, works of art or drawings, with a relative text, put up with numbered pages in a form suitable for binding … to Note 3 to this Chapter, heading 49.01 does not cover publications which are essentially devoted to advertising …

Section I > Chapter 4

Explanatory notes

… milk or partially or completely skimmed milk. 2.-  For the purposes of heading 04.03, yogurt may be concentrated or … retains the essential character of yogurt. 3.-  For the purposes of heading 04.05 :        (a)     The term “butter” …

Legal note

… milk or partially or completely skimmed milk. 2.-  For the purposes of heading 04.03, yogurt may be concentrated or … retains the essential character of yogurt. 3.-  For the purposes of heading 04.05 :        (a)     The term “butter” …

Section IV > Chapter 22

Explanatory notes

… (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as … (c)  Distilled or conductivity water or water of similar purity (heading 28.53);        (d)  Acetic acid of a … Perfumery or toilet preparations (Chapter 33). 2.-  For the purposes of this Chapter and of Chapters 20 and 21, the …

Legal note

… (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as … (c)  Distilled or conductivity water or water of similar purity (heading 28.53);        (d)  Acetic acid of a … Perfumery or toilet preparations (Chapter 33). 2.-  For the purposes of this Chapter and of Chapters 20 and 21, the …

Section VII > Chapter 39

Explanatory notes

… (including gasoline) or for other liquids used for the same purposes as mineral oils (heading 38.11);         (ij)  …         (l)  Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;         (m)  …

Legal note

… (including gasoline) or for other liquids used for the same purposes as mineral oils (heading 38.11);         (ij)  …         (l)  Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;         (m)  …

Section XV > Chapter 73 > Heading 7308 > 7308.90

Classification opinions

… embedding in concrete floors, ceilings or walls, for the purpose of securing, by means of special bolts, various …

Section XII > Chapter 64

Explanatory notes

… or similar protective sportswear (Chapter 95). 2.-  For the purposes of heading 64.06, the term “parts” does not include … or buttons or other goods of heading 96.06. 3.-  For the purposes of this Chapter :        (a)    the terms “rubber” …

Legal note

… or similar protective sportswear (Chapter 95). 2.-  For the purposes of heading 64.06, the term “parts” does not include … or buttons or other goods of heading 96.06. 3.-  For the purposes of this Chapter :        (a)    the terms “rubber” …

Section XI > Chapter 61

Explanatory notes

… belts, trusses or the like (heading 90.21). 3.‑  For the purposes of headings 61.03 and 61.04 :        (a)    The … composed of several pieces made up in identical fabric, put up for retail sale, and comprising :                 … to cover the upper part of the body, with the exception of pullovers which may form a second upper garment in the sole …

Legal note

… belts, trusses or the like (heading 90.21). 3.‑  For the purposes of headings 61.03 and 61.04 :        (a)    The … composed of several pieces made up in identical fabric, put up for retail sale, and comprising :                 … to cover the upper part of the body, with the exception of pullovers which may form a second upper garment in the sole …

Section IV > Chapter 21

Explanatory notes

…        (f)  Products of heading  24.04 ;        (g)  Yeast put up as a medicament or other products of heading  30.03 … above are to be classified in heading  21.01 . 3.-  For the purposes of heading  21.04 , the expression “homogenised … ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as food suitable for infants or young …

Legal note

…        (f)  Products of heading  24.04 ;        (g)  Yeast put up as a medicament or other products of heading  30.03 … above are to be classified in heading  21.01 . 3.-  For the purposes of heading  21.04 , the expression “homogenised … ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as food suitable for infants or young …

Section XVI

Explanatory notes

… to form a whole and other machines designed for the purpose of performing two or more complementary or … in the heading appropriate to that function. 5.‑  For the purposes of these Notes, the expression “machine” means any … (including non-electric motors and engines but excluding pumps for liquids and filtering or purifying machinery for …

Legal note

… to form a whole and other machines designed for the purpose of performing two or more complementary or … in the heading appropriate to that function. 5.‑  For the purposes of these Notes, the expression “machine” means any …

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