Harmonized System

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Section XX > Chapter 94

Explanatory notes

… to in headings 94.01 to 94.03 are to be classified in those headings only if they are designed for placing on the … 94.02 or 94.03 as parts of goods. 4.‑  For the purposes of heading 94.06, the expression “prefabricated … to 94.03 cover articles of furniture of any material (wood, osier, bamboo, cane, plastics, base metals, glass, leather, …

Legal note

… to in headings 94.01 to 94.03 are to be classified in those headings only if they are designed for placing on the … 94.02 or 94.03 as parts of goods. 4.‑  For the purposes of heading 94.06, the expression “prefabricated …

Section II > Chapter 9

Explanatory notes

… mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are … in the food preparation (cereal flour, ground rusk, dextrose, etc.). (b) Food colourings (e.g., xanthophyll). …

Legal note

… mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are …

Section V > Chapter 25

Explanatory notes

… or other products of Chapter 30 ;        (d)  Perfumery, cosmetic or toilet preparations ( Chapter 33 );        (e)  … (f)  Setts, curbstones or flagstones (heading  68.01 ); mosaic cubes or the like (heading  68.02 ); roofing, facing …

Legal note

… or other products of Chapter 30 ;        (d) Perfumery, cosmetic or toilet preparations ( Chapter 33 );        (e)  … (f)  Setts, curbstones or flagstones (heading  68.01 ); mosaic cubes or the like (heading  68.02 ); roofing, facing …

Section VIII > Chapter 41

Explanatory notes

… 41.01 to 41.03, as the case may be).         (B)  For the purposes of headings 41.04 to 41.06, the term “crust” … drying. 3.-   Throughout the Nomenclature the expression “composition leather” means only substances of the kind … water.  Tannins penetrate into the hide structure and form crosslinks with the collagen.  This is an irreversible …

Legal note

… 41.01 to 41.03, as the case may be).         (B)  For the purposes of headings 41.04 to 41.06, the term “crust” … drying. 3.-   Throughout the Nomenclature the expression “composition leather” means only substances of the kind …

Section XI > Chapter 56

Explanatory notes

… with substances or preparations (for example, perfumes or cosmetics of Chapter 33, soaps or detergents of … the textile material is present merely for reinforcing purposes (Chapter 39 or 40). 4.‑   Heading 56.04 does not …

Legal note

… with substances or preparations (for example, perfumes or cosmetics of Chapter 33, soaps or detergents of … the textile material is present merely for reinforcing purposes (Chapter 39 or 40). 4.‑   Heading 56.04 does not …

Section VI > Chapter 34

Explanatory notes

… (b)  Separate chemically defined compounds; or        (c)  Shampoos, dentifrices, shaving creams and foams, or bath … agents (heading 33.05, 33.06 or 33.07). 2.- For the purposes of heading 34.01, the expression “soap” applies … as "scouring powders and similar preparations”. 3.- For the purposes of heading 34.02, "organic surface-active agents" …

Legal note

… (b)  Separate chemically defined compounds; or        (c)  Shampoos, dentifrices, shaving creams and foams, or bath … agents (heading 33.05, 33.06 or 33.07). 2.- For the purposes of heading 34.01, the expression “soap” applies … as "scouring powders and similar preparations”. 3.- For the purposes of heading 34.02, "organic surface-active agents" …

Section IV > Chapter 24

Explanatory notes

… Chapter are to be classified in heading 24.04. 3.-  For the purposes of heading 24.04, the expression “inhalation … of curing are sun curing (in the open air), air curing (in closed sheds with free circulation of air), flue curing (in … a band or with another tobacco leaf), or simply left as loose leaves. They are always tightly compressed in order to …

Legal note

… Chapter are to be classified in heading 24.04. 3.-  For the purposes of heading 24.04, the expression “inhalation … means, without combustion. Subheading Note. 1.-  For the purposes of subheading 2403.11, the expression “water pipe …

Section XII > Chapter 65

Explanatory notes

…        (a) Worn headgear of heading 63.09;        (b) Asbestos headgear (heading 68.12); or        (c) Dolls' … 65.02 does not cover hat-shapes made by sewing other than those obtained simply by sewing strips in spirals. GENERAL … 63.09 ). (d) Wigs and the like ( heading 67.04 ). (e) Asbestos headgear ( heading 68.12 ). (f) Dolls’ hats, other …

Legal note

…        (a) Worn headgear of heading 63.09;        (b) Asbestos headgear (heading 68.12); or        (c) Dolls' … 65.02 does not cover hat-shapes made by sewing other than those obtained simply by sewing strips in spirals. …

Section IV > Chapter 23

Explanatory notes

… or animal materials to such an extent that they have lost the essential characteristics of the original material, … of such processing. Subheading Note. 1.-  For the purposes of subheading 2306.41, the expression “low erucic … and also certain products of animal origin. The main use of most of these products is as animal feeding stuffs, either …

Legal note

… or animal materials to such an extent that they have lost the essential characteristics of the original material, … of such processing. Subheading Note. 1.-  For the purposes of subheading 2306.41, the expression “low erucic …

Section VI > Chapter 32

Explanatory notes

… Separate chemically defined elements or compounds (except those of heading 32.03 or 32.04, inorganic products of a … or        (b) Metal (including precious metal) or pigment, deposited on a supporting sheet of any material. GENERAL … mineral origin and synthetic organic colouring matter and most of the preparations obtained from these colouring …

Legal note

… Separate chemically defined elements or compounds (except those of heading 32.03 or 32.04, inorganic products of a … or        (b) Metal (including precious metal) or pigment, deposited on a supporting sheet of any material. …

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