Harmonized System

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Section IV > Chapter 20

Explanatory notes

…        (b) Vegetable fats and oils (Chapter 15);        (c) Food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or  crustaceans , molluscs or other … thereof (Chapter 16);        (d) Bakers’ wares and other products of heading 19.05; or        (e) Homogenised …

Legal note

…        (b) Vegetable fats and oils (Chapter 15);        (c) Food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or  crustaceans , molluscs or other … thereof (Chapter 16);        (d) Bakers’ wares and other products of heading 19.05; or        (e) Homogenised …

Section XVIII > Chapter 90

Explanatory notes

… joints or muscles) (Section XI);        (c)    Refractory goods of heading 69.03; ceramic wares for laboratory, … lamps of heading 85.13; cinematographic sound recording, reproducing or re‑recording apparatus (heading 85.19); …

Legal note

… joints or muscles) (Section XI);        (c)    Refractory goods of heading 69.03; ceramic wares for laboratory, … lamps of heading 85.13; cinematographic sound recording, reproducing or re‑recording apparatus (heading 85.19); …

Section IV > Chapter 16

Explanatory notes

… or 3, Note 6 to Chapter 4 or in heading 05.04. 2.- Food preparations fall in this Chapter provided that they … more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other … In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of …

Legal note

… or 3, Note 6 to Chapter 4 or in heading 05.04. 2.- Food preparations fall in this Chapter provided that they … more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other … In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of …

Section VII > Chapter 40

Explanatory notes

… Nomenclature the expression “rubber” means the following products, whether or not vulcanised or hard : natural … reclaimed. 2.‑ This Chapter does not cover :        (a)   Goods of Section XI (textiles and textile articles);        …

Legal note

… Nomenclature the expression “rubber” means the following products, whether or not vulcanised or hard : natural … reclaimed. 2.‑ This Chapter does not cover :        (a)   Goods of Section XI (textiles and textile articles);        …

Section II > Chapter 9

Explanatory notes

… 9 Coffee, tea, maté and spices Notes. 1.-  Mixtures of the products of headings 09.04 to 09.10 are to be classified as … resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not … measuring out of the spices and their distribution in the food preparation (cereal flour, ground rusk, dextrose, …

Legal note

… Notes. 1.-  Mixtures of the products of headings 09.04 to 09.10 are to be classified as … resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not …

Section XV > Chapter 73 > Heading 7308 > 7308.90

Classification opinions

… plastics, mineral wool, expanded mica or vermiculite, wood fibres, etc.). Adoption : 1959 … 2. Angles, perforated, …

Section XVII > Chapter 87 > Heading 8704 > 8704.2 > 8704.21

Classification opinions

… the rear part with a platform intended to be loaded with goods; no permanent seats, nor permanent anchor points and …

Section XI > Chapter 61

Explanatory notes

… articles. 2.‑  This Chapter does not cover :        (a)    Goods of heading 62.12;        (b)    Worn clothing or other … or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose … or crocheted ( heading 62.12 ). The classification of goods in this Chapter is not affected by the presence of …

Legal note

… articles. 2.‑  This Chapter does not cover :        (a)    Goods of heading 62.12;        (b)    Worn clothing or other … or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose … -     one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other …

Section VI > Chapter 32

Explanatory notes

… (except those of heading 32.03 or 32.04, inorganic products of a kind used as luminophores (heading 32.06), … mixtures of stabilised diazonium salts and couplers for the production of azo dyes. 3.-  Headings 32.03, 32.04, 32.05 … or 32.15. 4.-  Heading 32.08 includes solutions (other than collodions) consisting of any of the products specified in …

Legal note

… (except those of heading 32.03 or 32.04, inorganic products of a kind used as luminophores (heading 32.06), … mixtures of stabilised diazonium salts and couplers for the production of azo dyes. 3.-  Headings 32.03, 32.04, 32.05 … or 32.15. 4.-  Heading 32.08 includes solutions (other than collodions) consisting of any of the products specified in …

Section VII

Explanatory notes

… ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF Notes. 1.- Goods put up in sets consisting of two or more separate … Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the …

Legal note

… Notes. 1.- Goods put up in sets consisting of two or more separate … Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the … as being complementary one to another. 2.‑ Except for the goods of heading 39.18 or 39.19, plastics, rubber, and …