Harmonized System

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Section VII > Chapter 40

Explanatory notes

… C hapter 40 Rubber and articles thereof Notes. 1.‑ Except where the … sports gloves, mittens and mitts and articles of headings 40.11 to 40.13). 3.‑ In headings 40.01 to 40.03 and 40.05, the …

Legal note

… sports gloves, mittens and mitts and articles of headings 40.11 to 40.13). 3.‑ In headings 40.01 to 40.03 and 40.05, the …

Section IV > Chapter 24 > Heading 2404 > 2404.1 > 2404.12

Classification opinions

… Application of GIRs 1, 3 (b) and 6. See also Opinions 2404.19/1 and 8543.40/1. Adoption : 2011 … 2. Inhaler , containing 10 mg …

Section XII > Chapter 64

Explanatory notes

… sportswear (Chapter 95). 2.-  For the purposes of heading 64.06, the term “parts” does not include pegs, protectors, … Subheading Note. 1.-  For the purposes of subheadings 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the expression …

Legal note

… sportswear (Chapter 95). 2.-  For the purposes of heading 64.06, the term “parts” does not include pegs, protectors, … Subheading Note. 1.-  For the purposes of subheadings 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the expression …

Section IX > Chapter 44

Explanatory notes

… or not split, sawn lengthwise or cut to length (heading 14.01);         (c)   Wood, in chips, in shavings, ground or … of a kind used primarily in dyeing or in tanning (heading 14.04);         (d)   Activated charcoal (heading 38.02); … the shapes provided for in respect of the goods of heading 44.09, curved, corrugated, perforated, cut or formed to …

Legal note

… or not split, sawn lengthwise or cut to length (heading 14.01);         (c)   Wood, in chips, in shavings, ground or … of a kind used primarily in dyeing or in tanning (heading 14.04);         (d)   Activated charcoal (heading 38.02); … the shapes provided for in respect of the goods of heading 44.09, curved, corrugated, perforated, cut or formed to …

Section VII > Chapter 40 > Heading 4008 > 4008.2 > 4008.21

Classification opinions

… an intervention. Application of GIRs 1 (Note 9 to Chapter 40) and 6 . See also Opinion 4014.90/2. Adoption : 2023   …

Section XX > Chapter 94

Explanatory notes

… or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;        (b)    Mirrors designed for placing on the … The articles (other than parts) referred to in headings 94.01 to 94.03 are to be classified in those headings only if they …

Legal note

… or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;        (b)    Mirrors designed for placing on the … The articles (other than parts) referred to in headings 94.01 to 94.03 are to be classified in those headings only if they …

Section XVI

Explanatory notes

… of plastics of Chapter 39, or of vulcanised rubber (heading 40.10), or other articles of a kind used in machinery or … uses, of vulcanised rubber other than hard rubber (heading 40.16);       (b)   Articles of leather or of composition …

Legal note

… of plastics of Chapter 39, or of vulcanised rubber (heading 40.10), or other articles of a kind used in machinery or … uses, of vulcanised rubber other than hard rubber (heading 40.16);       (b)   Articles of leather or of composition …

Section I > Chapter 4

Explanatory notes

… completely skimmed milk. 2.-  For the purposes of heading 04.03, yogurt may be concentrated or flavoured and may … character of yogurt. 3.-  For the purposes of heading 04.05 :        (a)     The term “butter” means natural … milk or milkfat are to be classified as cheese in heading 04.06 provided that they have the three following …

Legal note

… completely skimmed milk. 2.-  For the purposes of heading 04.03, yogurt may be concentrated or flavoured and may … character of yogurt. 3.-  For the purposes of heading 04.05 :        (a)     The term “butter” means natural … milk or milkfat are to be classified as cheese in heading 04.06 provided that they have the three following …

Section VII > Chapter 40 > Heading 4011 > 4011.20

Classification opinions

… inches (571.5 mm)), Load Index of 156/150 equivalent to 4000/3350 kg, Speed Rating K (equivalent to a maximum speed velocity of 110 Km/h), and Load Carrying Capacity of 4000 kg. It has a tread designed for reducing stone … 22.5 inches (571.5 mm)), load index 156/150 (equivalent to 4000/3350 kg), speed rating G (equivalent to a maximum speed …

Section VI > Chapter 34

Explanatory notes

… 33.06 or 33.07). 2.- For the purposes of heading 34.01, the expression “soap” applies only to soap soluble in … shapes. In other forms they are to be classified in heading 34.05 as "scouring powders and similar preparations”. 3.- For the purposes of heading 34.02, "organic surface-active agents" are products which …

Legal note

… 33.06 or 33.07). 2.- For the purposes of heading 34.01, the expression “soap” applies only to soap soluble in … shapes. In other forms they are to be classified in heading 34.05 as "scouring powders and similar preparations”. 3.- For the purposes of heading 34.02, "organic surface-active agents" are products which …