Harmonized System

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Section II > Chapter 12

Explanatory notes

… the purposes of heading 12.09, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, … less than 30 micromoles of glucosinolates per gram. GENERAL Headings 12.01 to 12.07 cover seeds and fruits of a …

Legal note

… the purposes of heading 12.09, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit … to the following even if for sowing :        (a) Leguminous vegetables or sweet corn (Chapter 7);        (b) Spices or …

Section XX > Chapter 94

Explanatory notes

… (c)    Articles of Chapter 71;        (d)    Parts of general use as defined in Note 2 to Section XV, of base … finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or …

Legal note

… (c)    Articles of Chapter 71;        (d)    Parts of general use as defined in Note 2 to Section XV, of base … finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or …

Section XVIII > Chapter 90 > Heading 9004 > 9004.90

Classification opinions

… Unit (CPU); - a pair of convex lenses to magnify the image of mobile phone's screen; - a focus wheel to adjust … screen, which displays two, almost the same, side-by-side images. In addition, it also allows to control running of …

Section XVI > Chapter 84

Explanatory notes

…    Heading 84.19 does not, however, cover :       (i)     Germination plant, incubators or brooders (heading 84.36); … times the diameter. The ends of the rollers may be rounded. GENERAL (A) GENERAL CONTENT OF THE CHAPTER Subject to the …

Legal note

…    Heading 84.19 does not, however, cover :       (i)     Germination plant, incubators or brooders (heading 84.36); … equipment, designed for a mechanical operation, in which a change of temperature, even if necessary, is subsidiary. … machining operations either :       (a)  by automatic tool change from a magazine or the like in conformity with a …

Section IV > Chapter 19

Explanatory notes

… food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or … for in the headings of or Notes to Chapter 10 or 11. GENERAL This Chapter covers a number of preparations, generally used for food, which are made either directly from …

Legal note

… food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or … 11, and                 (2)    Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (heading 07.12), of potatoes (heading 11.05) or …

Section IV > Chapter 21

Explanatory notes

… Notes. 1.-  This Chapter does not cover :        (a) Mixed vegetables of heading  07.12 ;        (b) Roasted coffee … 21.03 or 21.04 , containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or … . 3.-  For the purposes of heading  21.04 , the expression “homogenised composite food preparations” means preparations …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a) Mixed vegetables of heading  07.12 ;        (b) Roasted coffee … 21.03 or 21.04 , containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or … . 3.-  For the purposes of heading  21.04 , the expression “homogenised composite food preparations” means preparations …

Section V > Chapter 27

Explanatory notes

… mixed with water.  These include :        (a) Such oils no longer fit for use as primary products (for example, used … vegetable or microbial fats and oils whether or not used. GENERAL The Chapter covers, in general, coal and other …

Legal note

… mixed with water.  These include :        (a) Such oils no longer fit for use as primary products (for example, used … used hydraulic oils and used transformer oils);        (b) Sludge oils from the storage tanks of petroleum oils, mainly containing such oils …

Section II > Chapter 11

Explanatory notes

… flakes or other products of heading 19.04;        (d)    Vegetables, prepared or preserved, of heading 20.01, 20.04 … (3).      Otherwise, they fall in heading 23.02. However, germ of cereals, whole, rolled, flaked or ground is always … a woven metal wire cloth sieve with an aperture of 1.25 mm. GENERAL This Chapter includes : (1)   Products from the …

Legal note

… flakes or other products of heading 19.04;        (d)    Vegetables, prepared or preserved, of heading 20.01, 20.04 … (3).      Otherwise, they fall in heading 23.02. However, germ of cereals, whole, rolled, flaked or ground is always … shall be classified in heading 11.01 or 11.02 if the percentage passing through a woven metal wire cloth sieve …

Section IX > Chapter 44

Explanatory notes

… where the proportion of each species varies and is unknown. GENERAL This Chapter covers unmanufactured wood, … wood wool and wood flour; railway or tramway sleepers (generally headings 44.01 to 44.06). However, the Chapter …

Legal note

… or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a … mechanical strength or resistance to chemical or electrical agencies. 3.‑ Headings 44.14 to 44.21 apply to articles of … does not apply to tools in which the blade, working edge, working surface or other working part is formed by any …

Section XI > Chapter 59

Explanatory notes

… this provision, no account should be taken of any resulting change of colour;                 (2)     Products which … which are combined by any process that bonds the layers together, whether or not the sheets or film of plastics are … a backing of paper (heading 48.14) or on a textile backing (generally heading 59.07). 5.‑  For the purposes of …

Legal note

… this provision, no account should be taken of any resulting change of colour;                 (2)     Products which … which are combined by any process that bonds the layers together, whether or not the sheets or film of plastics are … a backing of paper (heading 48.14) or on a textile backing (generally heading 59.07). 5.‑  For the purposes of …