Harmonized System

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Section XI

Explanatory notes

… and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile … dyed, printed, marled, etc. They may also have been gassed (i.e., singed to remove fibres which give them a hairy appearance), mercerised (i.e., treated under tension with sodium hydroxide), oiled, …

Legal note

… and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile … material predominates by weight, the goods are to be classified as if consisting wholly of that one textile … heading within that Chapter, disregarding any materials not classified in that Chapter;                    (c) When both …

Section IV > Chapter 16

Explanatory notes

… as well as insects, prepared or preserved by the processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in … contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the … homogenised and based solely on products of this Chapter (i.e., prepared or preserved meat, meat offal, blood, …

Legal note

… as well as insects, prepared or preserved by the processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in … contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the … sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not …

Section XII > Chapter 64

Explanatory notes

… material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material;        … 6403.19 and 6404.11, the expression “sports footwear” applies only to :        (a)    Footwear which is designed …

Legal note

… material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material;        … 6403.19 and 6404.11, the expression “sports footwear” applies only to :        (a)    Footwear which is designed …

Section VI > Chapter 28

Explanatory notes

… chemically defined compounds, whether or not containing impurities;        (b) The products mentioned in (a) above … only the following compounds of carbon are to be classified in this Chapter :        (a) Oxides of carbon, … pure. Examples are : (1)   Certain products of Chapter 25 (i.e., sodium chloride and magnesium oxide). (2)   Certain …

Legal note

… chemically defined compounds, whether or not containing impurities;        (b) The products mentioned in (a) above … only the following compounds of carbon are to be classified in this Chapter :        (a) Oxides of carbon, … sub‑Chapter II and a metal acid of sub‑Chapter IV are to be classified in heading 28.11. 5.‑  Headings  28.26 to 28.42 …

Section II > Chapter 7

Explanatory notes

… or Origanum majorana ). 3.‑  Heading 07.12 covers all dried vegetables of the kinds falling in headings 07.01 to … shelled (heading 07.13); (b)  sweet corn in the forms specified in headings 11.02 to 11.04; (c)  flour, meal, … from this Chapter (heading 09.04). 5.‑  Heading 07.11 applies to vegetables which have been treated solely to …

Legal note

… or Origanum majorana ). 3.‑  Heading 07.12 covers all dried vegetables of the kinds falling in headings 07.01 to … shelled (heading 07.13); (b)  sweet corn in the forms specified in headings 11.02 to 11.04; (c)  flour, meal, … from this Chapter (heading 09.04). 5.‑  Heading 07.11 applies to vegetables which have been treated solely to …

Section XVII > Chapter 86

Explanatory notes

… control equipment of heading 85.30. 2.‑  Heading 86.07 applies, inter alia , to :        (a)   Axles, wheels, wheel … other parts of wheels;        (b)   Frames, underframes, bogies and bissel‑bogies;        (c)   Axle boxes; brake … for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields. GENERAL This …

Legal note

… control equipment of heading 85.30. 2.‑  Heading 86.07 applies, inter alia , to :        (a)   Axles, wheels, wheel … other parts of wheels;        (b)   Frames, underframes, bogies and bissel‑bogies;        (c)   Axle boxes; brake … for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields. …

Section X > Chapter 48

Explanatory notes

… reagents (heading 38.22);        (g)    Paper‑reinforced stratified sheeting of plastics, or one layer of paper or … and paperboard coated with mica powder are, however, to be classified in this Chapter);        (n)    Metal foil backed … not less than 40 g/m 2 and not more than 65 g/m 2 , and applies only to paper : (a) in strips or rolls of a width …

Legal note

… reagents (heading 38.22);        (g)    Paper‑reinforced stratified sheeting of plastics, or one layer of paper or … and paperboard coated with mica powder are, however, to be classified in this Chapter);        (n)    Metal foil backed … not less than 40 g/m 2 and not more than 65 g/m 2 , and applies only to paper : (a) in strips or rolls of a width …

Section II > Chapter 10

Explanatory notes

… Chapter 10 Cereals Notes. 1.-  (A)     The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, … The term “durum wheat” means wheat of the Triticum durum species and the hybrids derived from the inter‑specific …

Legal note

… Notes. 1.-  (A)     The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, … The term “durum wheat” means wheat of the Triticum durum species and the hybrids derived from the inter‑specific …

Section II > Chapter 11

Explanatory notes

…                 (a)     a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated … germ of cereals, whole, rolled, flaked or ground is always classified in heading 11.04.     (B)   Products falling in … if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is …

Legal note

…                 (a)     a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated … germ of cereals, whole, rolled, flaked or ground is always classified in heading 11.04.     (B)   Products falling in … if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is …

Section II > Chapter 9

Explanatory notes

… of the products of headings 09.04 to 09.10 are to be classified as follows :      (a) Mixtures of two or more of … This Chapter covers : (1) Coffee, tea and maté. (2) Spices, i.e., a group of vegetable products (including seeds, etc.), … character of the goods falling in those headings. This applies, in particular, to spices and mixed spices …

Legal note

… of the products of headings 09.04 to 09.10 are to be classified as follows :      (a) Mixtures of two or more of the products of the same heading are to be classified in that heading;     (b) Mixtures of two or more of the products of different headings are to be classified in heading 09.10.     The addition of other …