Harmonized System

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Section XVIII > Chapter 91

Explanatory notes

… means devices regulated by a balance‑wheel and hairspring, quartz crystal or any other system capable of determining … and hairspring combination, a tuning fork, a piezo‑electric quartz crystal or any other system capable of determining … , with a regulating device (tuning fork, piezo‑electric quartz crystal, etc.) which is kept oscillating by an …

Legal note

… means devices regulated by a balance‑wheel and hairspring, quartz crystal or any other system capable of determining …

Section XI > Chapter 58

Explanatory notes

… thread on a visible ground of textile fabric, and sewn appliqué work of sequins, beads or ornamental motifs of textile or other …

Legal note

… thread on a visible ground of textile fabric, and sewn appliqué work of sequins, beads or ornamental motifs of textile or other …

Section IX > Chapter 45

Explanatory notes

… Articles of Chapter 95 (for example, toys, games, sports requisites). GENERAL Cork is obtained almost exclusively from the outer bark of the cork‑oak ( Quercus suber ) which is grown in Southern Europe and North … “virgin” cork and is hard, brittle, inelastic, of inferior quality and low value. It has a blistered and cracked outer …

Legal note

… Articles of Chapter 95 (for example, toys, games, sports requisites). …

Section VI > Chapter 34

Explanatory notes

… temperature :        (a)  give a transparent or translucent liquid or stable emulsion without separation of insoluble … (d)  Waxes mixed with, dispersed in or dissolved in a liquid medium (headings 34.05, 38.09, etc.). GENERAL This …

Legal note

… temperature :        (a)  give a transparent or translucent liquid or stable emulsion without separation of insoluble … (d)  Waxes mixed with, dispersed in or dissolved in a liquid medium (headings 34.05, 38.09, etc.). …

Section II > Chapter 8

Explanatory notes

… (for example, by the addition of vegetable oil or small quantities of glucose syrup),        provided that they … It should be noted that homogenisation, by itself, does not qualify a product of this Chapter for classification as a preparation of Chapter 20. The addition of small quantities of sugar does not affect the classification of …

Legal note

… (for example, by the addition of vegetable oil or small quantities of glucose syrup),        provided that they …

Section XVII > Chapter 87

Explanatory notes

… for fitting to tractors of heading 87.01 as interchangeable equipment remain classified in their respective headings … trucks, self‑propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock … children’s bicycles) ( heading 95.03 ). (c)   Winter sports equipment such as bobsleighs, toboggans and the like ( …

Legal note

… for fitting to tractors of heading 87.01 as interchangeable equipment remain classified in their respective headings …

Section XX > Chapter 94

Explanatory notes

… specially designed as parts of refrigerating or freezing equipment of heading 84.18; furniture specially designed for … furnishing goods of wood ( heading 44.20 ), and office equipment (e.g., sorting boxes, paper trays) of plastics or of base metal ( heading 39.26 or 83.04 ). However, equipment (cupboards, radiator screens, etc.) built‑in or …

Legal note

… specially designed as parts of refrigerating or freezing equipment of heading 84.18; furniture specially designed for …

Section XIII > Chapter 69

Explanatory notes

… Articles of Chapter 95 (for example, toys, games and sports requisites);        (l)    Articles of heading 96.06 (for …

Legal note

… Articles of Chapter 95 (for example, toys, games and sports requisites);        (l)    Articles of heading 96.06 (for …

Section V > Chapter 25

Explanatory notes

… where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products … this Chapter covers, except where the context otherwise requires, mineral products only in the crude state or washed … earth (heading  25.08 ), plasters (heading  25.20 ), quicklime (heading  25.22 ) and hydraulic cements (heading  …

Legal note

… where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products …

Section I > Chapter 1

Explanatory notes

…        (a)  Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06, 03.07 … except : (1)    Fish and crustaceans, molluscs and other aquatic invertebrates. (2)    Cultures of micro‑organisms …

Legal note

…        (a)  Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06, 03.07 …