Harmonized System

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Section XVII > Chapter 88

Explanatory notes

… Aircraft, spacecraft, and parts thereof Notes. 1.‑  For the purposes of this Chapter, the expression “unmanned aircraft” … does not cover flying toys, designed solely for amusement purposes (heading 95.03). Subheading Notes. 1.-   For the purposes of subheadings 8802.11 to 8802.40, the expression …

Legal note

… Notes. 1.‑  For the purposes of this Chapter, the expression “unmanned aircraft” … does not cover flying toys, designed solely for amusement purposes (heading 95.03). Subheading Notes. 1.-   For the purposes of subheadings 8802.11 to 8802.40, the expression …

Section IV > Chapter 16

Explanatory notes

… of heading 21.03 or 21.04. Subheading Notes. 1.- For the purposes of subheading 1602.10, the expression “homogenised … of meat, meat offal, blood or insects, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not …

Legal note

… of heading 21.03 or 21.04. Subheading Notes. 1.- For the purposes of subheading 1602.10, the expression “homogenised … of meat, meat offal, blood or insects, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not …

Section V > Chapter 26

Explanatory notes

… by any process of smelting (Section XV). 2.-  For the purposes of headings 26.01 to 26.17, the term “ores” means … XIV or XV, even if they are intended for non-metallurgical purposes. Headings 26.01 to 26.17 do not, however, include … (generally Chapter 28 ). Also excluded are more or less pure products obtained by repeated physical changes …

Legal note

… by any process of smelting (Section XV). 2.-  For the purposes of headings 26.01 to 26.17, the term “ores” means … XIV or XV, even if they are intended for non-metallurgical purposes. Headings 26.01 to 26.17 do not, however, include … of their chemical compounds. Subheading Notes. 1.-  For the purposes of subheading 2620.21, “leaded gasoline sludges and …

Section VII

Explanatory notes

… THEREOF; RUBBER AND ARTICLES THEREOF Notes. 1.- Goods put up in sets consisting of two or more separate …       (a)   having regard to the manner in which they are put up, clearly identifiable as being intended to be used … Note 1. This Note deals with the classification of goods put up in sets consisting of two or more separate …

Legal note

… Notes. 1.- Goods put up in sets consisting of two or more separate …       (a)   having regard to the manner in which they are put up, clearly identifiable as being intended to be used …

Section XVII > Chapter 87

Explanatory notes

… designed solely for running on rails. 2.‑  For the purposes of this Chapter, “tractors” means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not … i.e., vehicles for towing by another vehicle, pushing or pulling by hand or drawing by animals (heading 87.16). The …

Legal note

… designed solely for running on rails. 2.‑  For the purposes of this Chapter, “tractors” means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not …

Section XVII > Chapter 87 > Heading 8704 > 8704.3 > 8704.31

Classification opinions

… weight) of the vehicle is 2,450 kg. Adoption : 1999 … 3. Multipurpose four-wheeled utility motor vehicle that …

Section III > Chapter 15

Explanatory notes

… fall in heading  15. 22. Subheading Note. 1.-  For the purposes of subheading 1509.30, virgin olive oil has a free … vegetable or microbial fats and oils , whether crude, purified or refined or treated in certain ways (e.g., … (d)   Greaves ( heading 23.01 ); oil cake, residual olive pulp and other residues (except dregs) resulting from the …

Legal note

… fall in heading  15. 22. Subheading Note. 1.-  For the purposes of subheading 1509.30, virgin olive oil has a free … in the Codex Alimentarius Standard 33-1981. 2.-  For the purposes of subheadings 1514.11 and 1514.19, the expression …

Section XI > Chapter 57

Explanatory notes

… and other textile floor coverings Notes. 1.‑  For the purposes of this Chapter, the term “carpets and other … of textile floor coverings but intended for use for other purposes. 2.‑  This Chapter does not cover floor covering … stiffness and strength) but intended for use for other purposes (for example, as wall hangings or table covers or …

Legal note

… Notes. 1.‑  For the purposes of this Chapter, the term “carpets and other … of textile floor coverings but intended for use for other purposes. 2.‑  This Chapter does not cover floor covering …

Section XVIII > Chapter 90

Explanatory notes

… are to be classified in heading 90.21;        (g)    Pumps incorporating measuring devices, of heading 84.13; … are to be classified in heading 90.31. 6.‑  For the purposes of heading 90.21, the expression “orthopaedic …

Legal note

… are to be classified in heading 90.21;        (g)    Pumps incorporating measuring devices, of heading 84.13; … are to be classified in heading 90.31. 6.‑  For the purposes of heading 90.21, the expression “orthopaedic …

Section XI > Chapter 58

Explanatory notes

… at which stage they have no pile standing up. 3.‑  For the purposes of heading 58.03, “gauze” means a fabric with a … of twine, cordage or rope, of heading 56.08. 5.‑  For the purposes of heading 58.06, the expression “narrow woven … kind used in apparel, as furnishing fabrics or for similar purposes. GENERAL Except for heading 58.09 , this Chapter …

Legal note

… at which stage they have no pile standing up. 3.‑  For the purposes of heading 58.03, “gauze” means a fabric with a … of twine, cordage or rope, of heading 56.08. 5.‑  For the purposes of heading 58.06, the expression “narrow woven … kind used in apparel, as furnishing fabrics or for similar purposes. …