Harmonized System

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Section XIV > Chapter 71

Explanatory notes

… or        (p)   Original sculptures or statuary (heading 97.03), collectors’ pieces (heading 97.05) or antiques of an age exceeding one hundred years … china or glass tableware are classified in Chapter 69 or 70 even if they have minor fittings or ornamentation (e.g., …

Legal note

… or        (p)   Original sculptures or statuary (heading 97.03), collectors’ pieces (heading 97.05) or antiques of an age exceeding one hundred years (heading 97.06), other than natural or cultured pearls or precious or …

Section XI

Explanatory notes

… Human hair or articles of human hair (heading 05.01, 67.03 or 67.04), except filtering or straining cloth of a kind … with glass thread on a visible ground of fabric (Chapter 70);         (s)     Articles of Chapter 94 (for example, …

Legal note

… Human hair or articles of human hair (heading 05.01, 67.03 or 67.04), except filtering or straining cloth of a kind … with glass thread on a visible ground of fabric (Chapter 70);         (s)     Articles of Chapter 94 (for example, …

Section XX > Chapter 94

Explanatory notes

… (for example, cheval‑glasses (swing‑mirrors)) of heading 70.09;        (c)    Articles of Chapter 71;        (d)    …

Legal note

… (for example, cheval‑glasses (swing‑mirrors)) of heading 70.09;        (c)    Articles of Chapter 71;        (d)    …

Section XX > Chapter 95

Explanatory notes

… Unmounted glass eyes for dolls or other toys, of heading 70.18;        (k)    Parts of general use, as defined in …

Legal note

… Unmounted glass eyes for dolls or other toys, of heading 70.18;        (k)    Parts of general use, as defined in …

Section I > Chapter 4

Explanatory notes

…        (b)     a dry matter content, by weight, of at least 70 % but not exceeding 85 %; and        (c)     they are … as anhydrous lactose, calculated on the dry matter (heading 17.02);        (c)     Products obtained from milk by … anhydrous lactose, calculated on the dry matter ( heading 17.02 ). For the purposes of calculating the percentage …

Legal note

…        (b)     a dry matter content, by weight, of at least 70 % but not exceeding 85 %; and        (c)     they are … as anhydrous lactose, calculated on the dry matter (heading 17.02);        (c)     Products obtained from milk by …

Section XI > Chapter 63

Explanatory notes

… Furnishing articles, other than carpets of headings 57.01 to 57.05 and tapestries of heading 58.05;        (b) Footwear …

Legal note

… Furnishing articles, other than carpets of headings 57.01 to 57.05 and tapestries of heading 58.05;        (b) Footwear …

Section II > Chapter 7

Explanatory notes

… cover forage products of heading 12.14. 2.‑  In headings 07.09, 07.10, 07.11 and 07.12 the word “vegetables” includes … all dried vegetables of the kinds falling in headings 07.01 to 07.11, other than : (a)  dried leguminous …

Legal note

… cover forage products of heading 12.14. 2.‑  In headings 07.09, 07.10, 07.11 and 07.12 the word “vegetables” includes … all dried vegetables of the kinds falling in headings 07.01 to 07.11, other than : (a)  dried leguminous …

Section XVII > Chapter 87 > Heading 8708 > 8708.9 > 8708.93

Classification opinions

… similar in construction to the cables described in Opinion 8708.29/1 except for the ends, one of which is fitted with a … of Note 1 (g) to Section XV. See also Opinions 8708.29/1, 8708.30/1 and 8708.99/2. Adoption : 1993 …

Section XXI > Chapter 97 > Heading 9705 > 9705.2 > 9705.29

Classification opinions

… Application of GIRs 1 and 6 . See also Opinions 4303.90/1, 9705.22/1 and 9705.29/2 . Adoption : 2014 … 2. Ornamental shoulder mounted … Application of GIRs 1 and 6 . See also Opinions 4303.90/1, 9705.22/1 and 9705.29/1 . Adoption : 2014 …

Section XVII > Chapter 87 > Heading 8708 > 8708.30

Classification opinions

… similar in construction to the cables described in Opinion 8708.29/1, consisting of a flexible outer casing and a … of Note 1 (g) to Section XV. See also Opinions 8708.29/1, 8708.93/1 and 8708.99/2. Adoption : 1993 …

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