Harmonized System

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Section XII > Chapter 64

Explanatory notes

… soles. These products are classified according to their constituent material;        (b)    Footwear of textile … eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading 96.06. 3.-  For the …

Legal note

… soles. These products are classified according to their constituent material;        (b)    Footwear of textile … eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading 96.06. 3.-  For the …

Section XX > Chapter 96

Explanatory notes

… spectacle frames (heading 90.03), mathematical drawing pens (heading 90.17), brushes of a kind specialised for use … 91 (for example, clock or watch cases);      (h)    Musical instruments or parts or accessories thereof (Chapter 92); … the expression “vegetable or mineral carving material” means :      (a)    Hard seeds, pips, hulls and nuts and …

Legal note

… spectacle frames (heading 90.03), mathematical drawing pens (heading 90.17), brushes of a kind specialised for use … 91 (for example, clock or watch cases);      (h)    Musical instruments or parts or accessories thereof (Chapter 92); … the expression “vegetable or mineral carving material” means :      (a)    Hard seeds, pips, hulls and nuts and …

Section III > Chapter 15

Explanatory notes

… ). 3.- Heading 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be classified in … to the corresponding undenatured fats and oils and their fractions. 4.- Soap‑stocks, oil foots and dregs, stearin … 1514.19, the expression “low erucic acid rape or colza oil” means the fixed oil which has an erucic acid content of less …

Legal note

… ). 3.- Heading 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be classified in … to the corresponding undenatured fats and oils and their fractions. 4.- Soap‑stocks, oil foots and dregs, stearin … 1514.19, the expression “low erucic acid rape or colza oil” means the fixed oil which has an erucic acid content of less …

Section VII

Explanatory notes

… RUBBER AND ARTICLES THEREOF Notes. 1.- Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and … appropriate to that product provided the constituents meet conditions (a) to (c) of the Note. It should be noted that …

Legal note

… Notes. 1.- Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and … the heading appropriate to that product, provided that the constituents are :       (a)   having regard to the manner …

Section XXI > Chapter 97

Explanatory notes

… expression “original engravings, prints and lithographs” means impressions produced directly, in black and white or …

Legal note

… expression “original engravings, prints and lithographs” means impressions produced directly, in black and white or …

Section II > Chapter 10

Explanatory notes

… this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the … rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 10.06. Similarly, quinoa from … (Chapter 7). Subheading Note. 1.-  The term “durum wheat” means wheat of the Triticum durum species and the hybrids …

Legal note

… this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the … rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 10.06. Similarly, quinoa from … (Chapter 7). Subheading Note. 1.-  The term “durum wheat” means wheat of the Triticum durum species and the hybrids …

Section IV > Chapter 22

Explanatory notes

… 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 21.03);        … of heading 22.02, the term “non‑alcoholic beverages” means beverages of an alcoholic strength by volume not …

Legal note

… 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 21.03);        … of heading 22.02, the term “non‑alcoholic beverages” means beverages of an alcoholic strength by volume not …

Section VI > Chapter 35

Explanatory notes

…        (a)   Yeasts (heading 21.02);        (b)   Blood fractions (other than blood albumin not prepared for … or other products of Chapter 34;        (e)   Hardened proteins (heading 39.13); or        (f)   Gelatin products … 49). 2.-  For the purposes of heading 35.05, the term “dextrins” means starch degradation products with a reducing …

Legal note

…        (a)   Yeasts (heading 21.02);        (b)   Blood fractions (other than blood albumin not prepared for … or other products of Chapter 34;        (e)   Hardened proteins (heading 39.13); or        (f)   Gelatin products … 49). 2.-  For the purposes of heading 35.05, the term “dextrins” means starch degradation products with a reducing …

Section I > Chapter 2

Explanatory notes

… described in headings 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption;       (b) Edible, non-living insects (heading 04.10);       (c) Guts, bladders or …

Legal note

… described in headings 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption;       (b) Edible, non-living insects (heading 04.10);       (c) Guts, bladders or …

Section II > Chapter 11

Explanatory notes

…     (B)   Products falling in this Chapter under the above provisions shall be classified in heading 11.01 or 11.02 if … Column (4) or (5) is not less, by weight, than that shown against the cereal concerned.                 Otherwise, … (1) Startch Content (2) Ash content (3) 315 micrometres (microns) (4) 500 micrometres (microns) (5) Wheat and rye …

Legal note

…     (B)   Products falling in this Chapter under the above provisions shall be classified in heading 11.01 or 11.02 if … Column (4) or (5) is not less, by weight, than that shown against the cereal concerned.                 Otherwise, … (1) Startch Content (2) Ash content (3) 315 micrometres (microns) (4) 500 micrometres (microns) (5) Wheat and rye …