Harmonized System

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Section III > Chapter 15 > Heading 1512

Explanatory notes

… oil. It is used as a salad oil and in margarine and lard substitutes. The oil has semi‑drying properties which … as a salad or cooking oil and for making margarine and lard substitutes. ° °   ° Subheading Explanatory Note. …

Section IV > Chapter 24 > Heading 2402

Explanatory notes

… tobacco or of mixtures of tobacco and tobacco substitutes, regardless of the proportions of tobacco and tobacco … made from mixtures of tobacco and tobacco substitutes, regardless of the proportions of tobacco and tobacco …

Section II > Chapter 7 > Heading 0710

Explanatory notes

… 0710.30 ‑ Spinach, New Zealand spinach and orache spinach (garden spinach) 0710.40 ‑ Sweet corn 0710.80 ‑ Other … by quick‑freezing processes. Such processes are used in order that the temperature range of maximum crystallisation …

Section XVIII > Chapter 91 > Heading 9101

Explanatory notes

… 91.02 applies, mutatis mutandis , to this heading. In accordance with Note 2 to this Chapter, watches of this … or have a bracelet of precious metal (gem set or not). In accordance with Note 7 to Chapter 71, the expression “metal …

Section XI > Chapter 63 > Heading 6308

Explanatory notes

… nevertheless retain the character of a raw material with regard to the work to be carried out and should never … with a few embroidered designs. It should be noted that in order to be classified in this heading the sets must be …

Section IV > Chapter 23 > Heading 2308

Explanatory notes

… from the industrial processing of vegetable materials in order to extract some of their constituents. It covers, … (6)   Bran obtained as a by‑product from the crushing of mustard seed. (7)   Residues left after the preparation of …

Section X > Chapter 47 > Heading 4705

Explanatory notes

… are introduced as a pre‑treatment or during refining in order to facilitate fibre separation. The wood may be … of processes employed in its manufacture, and the order in which the processes are carried out, …

Section XI > Chapter 60 > Heading 6001

Explanatory notes

… means of an additional yarn, protruding loops are formed; afterwards the loops are cut to form pile and thus give a … fabrics with a cut pile; (3)   textile fibres from a carded sliver are inserted into the loops of a knitted …

Section XV > Chapter 82 > Heading 8213

Explanatory notes

… industry). The heading includes, inter alia  : (1)   Ordinary scissors for domestic or office use, or for sewing, … scissors and shears (including buttonhole scissors); hairdressers’ scissors (including thinning scissors); …

Section III > Chapter 15 > Heading 1504

Explanatory notes

… several varieties of fish (cod, halibut, menhaden, herring, sardines, anchovy, pilchard, etc.) or marine mammals (whales, dolphins, seals, …