Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (SH). General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease...

Source: advance_ruling (8000003515)

Durum wheat See subheading note 1 to this chapter and the HS Explanatory Note to heading 1001 , first paragraph, (2).

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Common wheat and meslin Seeds are selected and may generally be distinguished by their packaging (for example, in bags with labels showing their purpose) and by their higher prices. These seeds can be treated to protect them from pests or birds, after sowing.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Chapter 10 Notes (2)

1. 1. (A) The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk. (B) This Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 10.06.

2. 2. Heading 10.05 does not cover sweet corn (Chapter 7).

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