Harmonized System

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Section IV > Chapter 21

Explanatory notes

… the substitutes referred to in Note 1 (b) above are to be classified in heading  21.01 . 3.-  For the purposes of … of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, … sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not …

Legal note

… the substitutes referred to in Note 1 (b) above are to be classified in heading  21.01 . 3.-  For the purposes of … of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, … sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not …

Section XI > Chapter 63

Explanatory notes

… and worn textile articles; rags Notes. 1.‑  Sub‑Chapter I applies only to made up articles, of any textile fabric. … articles, other than carpets of headings 57.01 to 57.05 and tapestries of heading 58.05;        (b) Footwear and … of any material other than asbestos.        In order to be classified in this heading, the articles mentioned above …

Legal note

… Notes. 1.‑  Sub‑Chapter I applies only to made up articles, of any textile fabric. … articles, other than carpets of headings 57.01 to 57.05 and tapestries of heading 58.05;        (b) Footwear and … of any material other than asbestos.        In order to be classified in this heading, the articles mentioned above …

Section VI > Chapter 31

Explanatory notes

… of potassium chloride (heading 90.01). 2.- Heading 31.02 applies only to the following goods, provided that they are … in an aqueous or ammoniacal solution. 3.- Heading 31.03 applies only to the following goods, provided that they are … calcined or further heat-treated than for the removal of impurities ; (iii)      Superphosphates (single, double or …

Legal note

… of potassium chloride (heading 90.01). 2.- Heading 31.02 applies only to the following goods, provided that they are … in an aqueous or ammoniacal solution. 3.- Heading 31.03 applies only to the following goods, provided that they are … calcined or further heat-treated than for the removal of impurities ; (iii)      Superphosphates (single, double or …

Section II > Chapter 12

Explanatory notes

… plants; straw and fodder Notes. 1.-  Heading 12.07 applies, inter alia , to palm nuts and kernels, cotton … of fruit trees, seeds of vetches (other than those of the species Vicia faba ) or of lupines are to be regarded as … erucic acid rape or colza seeds” means rape or colza seeds yielding a fixed oil which has an erucic acid content of …

Legal note

… Notes. 1.-  Heading 12.07 applies, inter alia , to palm nuts and kernels, cotton … of fruit trees, seeds of vetches (other than those of the species Vicia faba ) or of lupines are to be regarded as … erucic acid rape or colza seeds” means rape or colza seeds yielding a fixed oil which has an erucic acid content of …

Section VIII > Chapter 42

Explanatory notes

… stones (natural, synthetic or reconstructed) remain classified in those headings even if such parts constitute … expression “articles of apparel and clothing accessories” applies, inter alia , to gloves, mittens and mitts … leather, patent laminated leather and metallised leather, i.e., the products described in heading 41.14. Certain …

Legal note

… stones (natural, synthetic or reconstructed) remain classified in those headings even if such parts constitute … expression “articles of apparel and clothing accessories” applies, inter alia , to gloves, mittens and mitts … aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps …

Section VII > Chapter 40

Explanatory notes

… 40.01 to 40.03 and 40.05, the expression “primary forms” applies only to the following forms :        (a)   Liquids … (b)   Thioplasts (TM); and        (c)   Natural rubber modified by grafting or mixing with plastics, depolymerised … rubber, balata, gutta‑percha, guayule, chicle and similar (i.e., rubber‑like) natural gums (see the Explanatory Note to …

Legal note

… 40.01 to 40.03 and 40.05, the expression “primary forms” applies only to the following forms :        (a)   Liquids … and in heading 40.02, the expression “synthetic rubber” applies to :        (a)   Unsaturated synthetic substances … (b)   Thioplasts (TM); and        (c)   Natural rubber modified by grafting or mixing with plastics, depolymerised …

Section X > Chapter 49

Explanatory notes

… bases (Chapter 37);        (b)   Maps, plans or globes, in relief, whether or not printed (heading 90.23);        (c)   … more than one number under a single cover are to be classified in heading 49.01, whether or not containing … tourist propaganda). Such publications are to be classified in heading 49.11. 6.‑   For the purposes of …

Legal note

… bases (Chapter 37);        (b)   Maps, plans or globes, in relief, whether or not printed (heading 90.23);        (c)   … more than one number under a single cover are to be classified in heading 49.01, whether or not containing … tourist propaganda). Such publications are to be classified in heading 49.11. 6.‑   For the purposes of …

Section XV > Chapter 82

Explanatory notes

… of base metal of the articles of this Chapter are to be classified with the articles of which they are parts, except parts separately specified as such and tool‑holders for hand tools (heading … framework would be classified in heading 84.59 . Similarly, plier‑type metal cutting shears are classified in heading …

Legal note

… of base metal of the articles of this Chapter are to be classified with the articles of which they are parts, except parts separately specified as such and tool‑holders for hand tools (heading … for electric shavers and electric hair clippers are to be classified in heading 85.10. 3.‑  Sets consisting of one or …

Section V > Chapter 25

Explanatory notes

… been washed (even with chemical substances eliminating the impurities without changing the structure of the product), … 25.17 and any other heading of the Chapter are to be classified in heading 25 .17 . 4.‑  Heading  25. 30 applies, inter alia , to : vermiculite, perlite and …

Legal note

… been washed (even with chemical substances eliminating the impurities without changing the structure of the product), … 25.17 and any other heading of the Chapter are to be classified in heading 25 .17 . 4.‑  Heading  25. 30 applies, inter alia , to : vermiculite, perlite and …

Section VI > Chapter 34

Explanatory notes

… For the purposes of heading 34.01, the expression “soap” applies only to soap soluble in water. Soap and the other … medicaments). Products containing abrasive powders remain classified in heading 34.01 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified …

Legal note

… For the purposes of heading 34.01, the expression “soap” applies only to soap soluble in water. Soap and the other … medicaments). Products containing abrasive powders remain classified in heading 34.01 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified …