Harmonized System

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Section IV > Chapter 24

Explanatory notes

… cover medicinal cigarettes (Chapter 30). 2.-  Any products classifiable in heading 24.04 and any other heading of the Chapter are to be classified in heading 24.04. 3.-  For the purposes of … of the Solanaceae family. The size and shape of the leaves differ from one variety to another. The harvesting method …

Legal note

… cover medicinal cigarettes (Chapter 30). 2.-  Any products classifiable in heading 24.04 and any other heading of the Chapter are to be classified in heading 24.04. 3.-  For the purposes of …

Section II > Chapter 8

Explanatory notes

… nuts or fruits. 2.-  Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh … It should be noted that homogenisation, by itself, does not qualify a product of this Chapter for classification as a …

Legal note

… nuts or fruits. 2.-  Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh …

Section III > Chapter 15

Explanatory notes

… oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding … vegetable or microbial fats and oils , whether crude, purified or refined or treated in certain ways (e.g., … or microbial fats and oils and their fractions are classified in this Chapter whether used as foodstuffs or for …

Legal note

… oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding …

Section II > Chapter 7

Explanatory notes

… shelled (heading 07.13); (b)  sweet corn in the forms specified in headings 11.02 to 11.04; (c)  flour, meal, … used as flavouring materials but nevertheless remain classified in heading 07.12. The term “chilled” means that …

Legal note

… shelled (heading 07.13); (b)  sweet corn in the forms specified in headings 11.02 to 11.04; (c)  flour, meal, …

Section XV > Chapter 83

Explanatory notes

… the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However, articles of iron … to 76 and 78 to 81 articles are classified according to a specific metal, this Chapter, like Chapter 82, covers …

Legal note

… the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However, articles of iron …

Section XI > Chapter 63

Explanatory notes

… of any material other than asbestos.        In order to be classified in this heading, the articles mentioned above … knitted fabric, felt, nonwovens, etc.) which are not more specifically described in other Chapters of Section XI or … (c)   Made up nets of heading 56.08 .           (d)   Motifs of lace or embroidery of heading 58.04 or 58.10 . …

Legal note

… of any material other than asbestos.        In order to be classified in this heading, the articles mentioned above …

Section XV > Chapter 78

Explanatory notes

… by weight of any other element does not exceed the limit specified in the following table : TABLE ‑ Other elements … to Section XV or included in Chapter 82 or 83 or those more specifically covered elsewhere in the Nomenclature. * *    * …

Legal note

… by weight of any other element does not exceed the limit specified in the following table : TABLE ‑ Other elements …

Section VI > Chapter 32

Explanatory notes

… (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in volatile organic … whether or not mixed with natural tanning materials, and artificial bates). It also includes colouring matter of …

Legal note

… (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in volatile organic …

Section VIII > Chapter 41

Explanatory notes

… or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with … 42 or 64 . Split hides and skins and split leathers are classified in the same headings as the corresponding whole …

Legal note

… or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with …

Section IV > Chapter 17

Explanatory notes

… maltose, glucose and fructose), but also sugar syrups, artificial honey, caramel, molasses resulting from the … matter, flavouring matter (e.g., citric acid or vanilla) or artificial sweeteners (e.g., aspartame or stevia), as long …

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