Harmonized System

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Section I > Chapter 4

Explanatory notes

… plants, parts of plants, cereals or bakers’ wares, provided that any added substance is not used for the … butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from … or more but not more than 95 % by weight, a maximum milk solids-not-fat content of 2 % by weight and a maximum water …

Legal note

… plants, parts of plants, cereals or bakers’ wares, provided that any added substance is not used for the … butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from … or more but not more than 95 % by weight, a maximum milk solids-not-fat content of 2 % by weight and a maximum water …

Section XIV > Chapter 71

Explanatory notes

… 1.-  Subject to Note 1 (a) to Section VI and except as provided below, all articles consisting wholly or partly : … not cover :        (a)   Amalgams of precious metal, or colloidal precious metal (heading 28.43);        (b) …        (B) The expression “platinum” means platinum, iridium, osmium, palladium, rhodium and ruthenium.        …

Legal note

… 1.-  Subject to Note 1 (a) to Section VI and except as provided below, all articles consisting wholly or partly : … not cover :        (a)   Amalgams of precious metal, or colloidal precious metal (heading 28.43);        (b) …        (B) The expression “platinum” means platinum, iridium, osmium, palladium, rhodium and ruthenium.        …

Section VI > Chapter 30

Explanatory notes

… the expression “immunological products” applies to peptides and proteins (other than goods of heading 29.37) … As products which have been mixed :              (1)    Colloidal solutions and suspensions (other than colloidal … example, expiry of shelf life; and        (l)  Appliances identifiable for ostomy use, that is, colostomy, ileostomy …

Legal note

… the expression “immunological products” applies to peptides and proteins (other than goods of heading 29.37) … As products which have been mixed :              (1)    Colloidal solutions and suspensions (other than colloidal … example, expiry of shelf life; and        (l)  Appliances identifiable for ostomy use, that is, colostomy, ileostomy …

Section VII > Chapter 40

Explanatory notes

… forms” applies only to the following forms :        (a)   Liquids and pastes (including latex, whether or not … accelerators, may be added; the presence of substances as provided for by Note 5 ( B ) (ii) and (iii) is also … matter, other than those added solely for the purpose of identification;       (iii)    plasticisers or extenders …

Legal note

… forms” applies only to the following forms :        (a)   Liquids and pastes (including latex, whether or not … accelerators, may be added; the presence of substances as provided for by Note 5 ( B ) (ii) and (iii) is also … matter, other than those added solely for the purpose of identification;       (iii)    plasticisers or extenders …

Section V > Chapter 26

Explanatory notes

… 26.20 applies only to :        (a)      Slag, ash and residues of a kind used in industry either for the … of chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (heading … and consisting essentially of lead, lead compounds and iron oxide. 2.-  Slag, ash and residues containing arsenic, …

Legal note

… 26.20 applies only to :        (a)      Slag, ash and residues of a kind used in industry either for the … of chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (heading … and consisting essentially of lead, lead compounds and iron oxide. 2.-  Slag, ash and residues containing arsenic, …

Section II > Chapter 8

Explanatory notes

… moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate),        (b)  To improve or … vegetable oil or small quantities of glucose syrup),        provided that they retain the character of dried fruit or … transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other …

Legal note

… moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate),        (b)  To improve or … vegetable oil or small quantities of glucose syrup),        provided that they retain the character of dried fruit or … transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other …

Section XVIII > Chapter 90

Explanatory notes

… devices for reading the scale (for example, “optical” dividing heads) but not those which are in themselves … (heading 85.22); television cameras, digital cameras and video camera recorders (heading 85.25); radar apparatus, … Note 2) Subject to Chapter Note 1, parts or accessories identifiable as suitable for use solely or principally with …

Legal note

… devices for reading the scale (for example, “optical” dividing heads) but not those which are in themselves … (heading 85.22); television cameras, digital cameras and video camera recorders (heading 85.25); radar apparatus, radio navigational aid apparatus or radio remote control apparatus …

Section XIII > Chapter 69

Explanatory notes

… the removal of water or other volatile components, are not considered to be fired. Such articles are excluded from … fused silica, materials with a high melting point, such as oxides, carbides, nitrides, graphite or other carbon, and in some …

Legal note

… the removal of water or other volatile components, are not considered to be fired. Such articles are excluded from … fused silica, materials with a high melting point, such as oxides, carbides, nitrides, graphite or other carbon, and in some …

Section VII

Explanatory notes

… be classified in the heading appropriate to that product, provided that the constituents are :       (a)   having … regard to the manner in which they are put up, clearly identifiable as being intended to be used together without … or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in Chapter …

Legal note

… be classified in the heading appropriate to that product, provided that the constituents are :       (a)   having … regard to the manner in which they are put up, clearly identifiable as being intended to be used together without … or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in Chapter …

Section XV > Chapter 82

Explanatory notes

… part of :       (a)    Base metal;       (b)    Metal carbides or cermets;       (c)    Precious or semi‑precious … grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive. … for use on machines are classified in heading 96.03 . Identifiable base metal parts of tools, cutlery, etc. (e.g., …

Legal note

… part of :       (a)    Base metal;       (b)    Metal carbides or cermets;       (c)    Precious or semi‑precious … grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive. …