Harmonized System

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Section XX > Chapter 95

Explanatory notes

… Chapter 61 or 62; sports clothing and special articles of apparel of textiles, of Chapter 61 or 62, whether or not … (heading 84.13), filtering or purifying machinery and apparatus for liquids or gases (heading 84.21), electric … Subject to the provisions of Note 1 above, heading 95.03 applies, inter alia , to articles of this heading combined …

Legal note

… Chapter 61 or 62; sports clothing and special articles of apparel of textiles, of Chapter 61 or 62, whether or not … (heading 84.13), filtering or purifying machinery and apparatus for liquids or gases (heading 84.21), electric … Subject to the provisions of Note 1 above, heading 95.03 applies, inter alia , to articles of this heading combined …

Section XI > Chapter 61 > Heading 6102 > 6102.30

Classification opinions

… independently. The two garments are presented together. Application of GIRs 1 (Note 14 to Section XI and Note 9 to Chapter 61) and 6. Adoption : 2015 … 2. Unisex outer … knitted pile fabric is on the inside of the garment. Application of GIRs 1 (Note 1 (c) to Chapter 60 and Note 9 …

Section XIII > Chapter 69

Explanatory notes

… Chapter 69 Ceramic products Notes. 1.-  This Chapter applies only to ceramic products which have been fired after shaping :        (a)    Headings 69.04 to 69.14 apply only to such products other than those classifiable in … body or superficially), decorated or glazed by using, as appropriate, specially prepared colours or opacifiers, …

Legal note

… Notes. 1.-  This Chapter applies only to ceramic products which have been … fired after shaping :        (a)    Headings 69.04 to 69.14 apply only to such products other than those classifiable in …

Section V > Chapter 27 > Heading 2710 > 2710.1 > 2710.12

Classification opinions

… 1. Oils graphited, consisting of petroleum oils or of oils obtained … bituminous minerals containing, in stabilised suspension, approximately 0.04 to 0.2 % of graphite in the form of … % vol. distilled at 180 °C; 96 % vol. distilled at 210 °C. Application of GIRs 1 and 6 (Subheading Note 4 to Chapter …

Section VI > Chapter 28

Explanatory notes

… context otherwise requires, the headings of this Chapter apply only to :        (a) Separate chemical elements and … are to be classified in heading 28.42. 6.‑  Heading  28.44 applies only to :        (a) Technetium (atomic No. 43), … suitable for specific use rather than for general use. By application of these provisions anti‑caking agents may be …

Legal note

… where the context otherwise requires, the headings of this Chapter apply only to :        (a) Separate chemical elements and … are to be classified in heading 28.42. 6.‑  Heading  28.44 applies only to :        (a) Technetium (atomic No. 43), …

Section XV > Chapter 72

Explanatory notes

… less than 90 % by weight passes through a sieve with a mesh aperture of 1 mm and of which 90 % or more by weight passes … according to their form, their composition and their appearance, in the headings of this Chapter appropriate to similar hot‑rolled products. Subheading …

Legal note

… less than 90 % by weight passes through a sieve with a mesh aperture of 1 mm and of which 90 % or more by weight passes … according to their form, their composition and their appearance, in the headings of this Chapter appropriate to similar hot‑rolled products. Subheading …

Section IX > Chapter 44

Explanatory notes

… machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights’ wares);      (m)  Goods of … or electrical agencies. 3.‑ Headings 44.14 to 44.21 apply to articles of the respective descriptions of particle … any reference to “wood” in a heading of this Chapter applies also to bamboos and other materials of a woody …

Legal note

… machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights’ wares);      (m)  Goods of … or electrical agencies. 3.‑ Headings 44.14 to 44.21 apply to articles of the respective descriptions of particle … any reference to “wood” in a heading of this Chapter applies also to bamboos and other materials of a woody …

Section IV > Chapter 22 > Heading 2208 > 2208.90

Classification opinions

… strength by volume of 20 to 27 %, containing a total of approximately 1 % by weight of sugars, fusel oil and other … volume of 30 % vol, containing by volume, 30 % of fermented apple juice (alcoholic strength by volume of 6 % vol), 29.4 … and sugar (less than 0.90 %), caramel colouring and water. Application of GIRs 1 and 6. Adoption : 2008 … 4. Neutral …

Section XX > Chapter 96

Explanatory notes

… Chapter 96 Miscellaneous manufactured articles Notes. 1.-  … of carving or moulding materials; heading 96.01 or 96.02 applies, however, to separately presented handles or other … require only such further minor processes as trimming to shape at the top, to render them ready for such …

Legal note

… Notes. 1.-  This Chapter does not cover :      (a)    Pencils for cosmetic or … of carving or moulding materials; heading 96.01 or 96.02 applies, however, to separately presented handles or other … require only such further minor processes as trimming to shape at the top, to render them ready for such …

Section IV > Chapter 20 > Heading 2005 > 2005.9 > 2005.99

Classification opinions

… % feta cheese and 17.5 % fresh cheese), pepper fruits ( capsicum frutescens ) 24 %, garlic and spices. the product … containers of plastics with a net weight of 200 g. Application of GIRs 1 and 6. Adoption : 2017 … 2. Baby corn … they contain only immature/undeveloped maize grain. Application of GIRs 1 and 6. See also opinions 0710.40/1, …