Harmonized System

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Section XVIII > Chapter 91

Explanatory notes

… 85). 2.‑  Heading 91.01 covers only watches with case wholly of precious metal or of metal clad with precious … “watch movements” means devices regulated by a balance‑wheel and hairspring, quartz crystal or any other system … intervals of time, with a display or a system to which a mechanical display can be incorporated. Such watch …

Legal note

… 85). 2.‑  Heading 91.01 covers only watches with case wholly of precious metal or of metal clad with precious … “watch movements” means devices regulated by a balance‑wheel and hairspring, quartz crystal or any other system … intervals of time, with a display or a system to which a mechanical display can be incorporated. Such watch …

Section IV > Chapter 20

Explanatory notes

… than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other … Note 1 (a). 4.-  Toma t o juice the dry weight content of which is 7 % or more is to be classified in heading 20.02. … preserved by osmotic dehydration. These products may be whole, in pieces or crushed. The Chapter does not cover  : …

Legal note

… than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other … Note 1 (a). 4.-  Toma t o juice the dry weight content of which is 7 % or more is to be classified in heading 20.02. … is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, …

Section V > Chapter 26

Explanatory notes

…        (b)      Natural magnesium carbonate (magnesite), whether or not calcined (heading 25.19);        (c)      … Headings 26.01 to 26.17 do not, however, include minerals which have been submitted to processes not normal to the … alloys such as ferro-manganese or ferro-chromium. Except where the context otherwise requires, ores and concentrates …

Legal note

…        (b)      Natural magnesium carbonate (magnesite), whether or not calcined (heading 25.19);        (c)      … Headings 26.01 to 26.17 do not, however, include minerals which have been submitted to processes not normal to the …        (b)      Slag, ash and residues containing arsenic, whether or not containing metals, of a kind used either for …

Section IV > Chapter 16

Explanatory notes

… aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products … of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply … invertebrates, or any combination thereof . In cases where the preparation contains two or more of the products …

Legal note

… aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products … of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply … is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, …

Section XV > Chapter 73

Explanatory notes

… “cast iron” applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel … cross‑section with only one enclosed void along their whole length, having their inner and outer surfaces of the …

Legal note

… “cast iron” applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel … or cold‑formed products of any cross‑sectional shape, of which no cross‑sectional dimension exceeds 16 mm. …

Section XV > Chapter 83

Explanatory notes

… word “castors” means those having a diameter (including, where appropriate, tyres) not exceeding 75 mm, or those … tyres) exceeding 75 mm provided that the width of the wheel or tyre fitted thereto is less than 30 mm. GENERAL Whereas in Chapters 73 to 76 and 78 to 81 articles are …

Legal note

… word “castors” means those having a diameter (including, where appropriate, tyres) not exceeding 75 mm, or those having a diameter (including, where appropriate, tyres) exceeding 75 mm provided that the width of the wheel or tyre fitted thereto is less than 30 mm. …

Section VIII > Chapter 42

Explanatory notes

… and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside … Headgear or parts thereof of Chapter 65;        (f)    Whips, riding‑crops or other articles of heading 66.02; …                 (a)     Bags made of sheeting of plastics, whether or not printed, with handles, not designed for …

Legal note

… and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside … Headgear or parts thereof of Chapter 65;        (f)    Whips, riding‑crops or other articles of heading 66.02; …                 (a)     Bags made of sheeting of plastics, whether or not printed, with handles, not designed for …

Section IV > Chapter 17

Explanatory notes

… 1701.12, 1701.13 and 1701.14, “raw sugar” means sugar whose content of sucrose by weight, in the dry state, … of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other … confectionery containing cocoa or chocolate ( other than white chocolate) in any proportion, and sweetened cocoa …

Legal note

… 1701.12, 1701.13 and 1701.14, “raw sugar” means sugar whose content of sucrose by weight, in the dry state, … only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, … of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other …

Section III > Chapter 15

Explanatory notes

… cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the … covers : (1) Animal, vegetable or microbial fats and oils , whether crude, purified or refined or treated in certain … to air they become rancid due to hydrolysis and oxidation. When heated they decompose, giving off an acrid, irritant …

Legal note

… cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the … “low erucic acid rape or colza oil” means the fixed oil which has an erucic acid content of less than 2 % by weight. …

Section VIII > Chapter 41

Explanatory notes

… (A)  Headings 41.04 to 41.06 do not cover hides and skins which have undergone a tanning (including pre-tanning) … a mixture of alum and salt is known as Hungarian dressing , while in alum tanning a mixture of salt, alum, egg yolk and … then stretched on a frame, coated with a paste containing whiting and soda or slaked lime, shaved to reduce them to …

Legal note

… (A)  Headings 41.04 to 41.06 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 41.01 to 41.03, as the case …

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