Harmonized System

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Section VIII > Chapter 41

… Raw hides and skins (other than furskins) and leather …

Explanatory notes

… Chapter 41 Raw hides and skins (other than furskins) and leather Notes. 1.‑   This Chapter does not cover :         (a)   Parings or similar waste, of raw hides or skins (heading  05.11);         (b)   Birdskins or parts of …

Legal note

… Notes. 1.‑   This Chapter does not cover :         (a)   Parings or similar waste, of raw hides or skins (heading  05.11);         (b)   Birdskins or parts of …

Section XV

Section VII > Chapter 39

Explanatory notes

… the expression “plastics” means those materials of headings 39.01 to 39.14 which are or have been capable, … for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils (heading 38.11);         (ij)  Prepared hydraulic fluids based on polyglycols, silicones or other polymers of …

Legal note

… the expression “plastics” means those materials of headings 39.01 to 39.14 which are or have been capable, … for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils (heading 38.11);         (ij)  Prepared hydraulic fluids based on polyglycols, silicones or other polymers of …

Section III > Chapter 15

Explanatory notes

… does not cover :        (a) Pig fat or poultry fat of heading 02.09 ;        (b) Cocoa butter, fat or oil (heading … Chapter 21 );        (d) Greaves (heading 23.01 ) or residues of headings 23.04 to 23.06 ;        (e) Fatty acids, prepared …

Legal note

… does not cover :        (a) Pig fat or poultry fat of heading 02.09 ;        (b) Cocoa butter, fat or oil (heading … Chapter 21 );        (d) Greaves (heading 23.01 ) or residues of headings 23.04 to 23.06 ;        (e) Fatty acids, prepared …

Section V > Chapter 25

Explanatory notes

… context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in …        (a)  Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading  28.02 );        (b)  Earth … elements) weighing not less than 2.5 g each, of sodium chloride or of magnesium oxide, of heading  38.24 ; optical …

Legal note

… context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in …        (a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading  28.02 );        (b) Earth … elements) weighing not less than 2.5 g each, of sodium chloride or of magnesium oxide, of heading  38.24 ; optical …

Section VI > Chapter 38

Explanatory notes

…                    (2)  Insecticides, rodenticides, fungicides, herbicides, anti‑sprouting products and plant‑growth regulators, …

Legal note

…                    (2)  Insecticides, rodenticides, fungicides, herbicides, anti‑sprouting products and plant‑growth regulators, …

Section XVI

Explanatory notes

… similar interchangeable tools are to be classified according to the constituent material of their working part … or similar ribbons, whether or not on spools or in cartridges (classified according to their constituent … the character of toys, games or sports requisites and identifiable parts and accessories thereof (including …

Legal note

… of plastics of Chapter 39, or of vulcanised rubber (heading 40.10), or other articles of a kind used in … similar interchangeable tools are to be classified according to the constituent material of their working part … or similar ribbons, whether or not on spools or in cartridges (classified according to their constituent …

Classification opinions

… 1. Ball bearing control cables:  Identifiable as suitable for use solely or principally with … whether or not fitted with a shank, presented separately : Identifiable as suitable for use solely or principally with … an agitator or mixer of Sect. XVI. Classification in the heading applicable to the agitator or mixer for which the …

Section XV > Chapter 80

Explanatory notes

… articles thereof Subheading Note. 1.‑  In this Chapter the following expressions have the meanings hereby assigned to …        Metal containing by weight at least 99 % of tin, provided that the content by weight of any bismuth or copper … articles thereof. Commercially, tin is extracted from the oxide ore cassiterite (or tin‑stone) classified in …

Legal note

… Subheading Note. 1.‑  In this Chapter the following expressions …        Metal containing by weight at least 99 % of tin, provided that the content by weight of any bismuth or copper …

Section XIV > Chapter 71

Explanatory notes

… 1.-  Subject to Note 1 (a) to Section VI and except as provided below, all articles consisting wholly or partly :        (a)   Of natural or … not cover :        (a)   Amalgams of precious metal, or colloidal precious metal (heading 28.43);        (b) …

Legal note

… 1.-  Subject to Note 1 (a) to Section VI and except as provided below, all articles consisting wholly or partly :        (a)   Of natural or … not cover :        (a)   Amalgams of precious metal, or colloidal precious metal (heading 28.43);        (b) …

Section X > Chapter 48

Explanatory notes

… a surface roughness Parker Print Surf (1 MPa) on each side exceeding 2.5 micrometres (microns), weighing not less … 2 , and applies only to paper : (a) in strips or rolls of a width exceeding 28 cm; or (b) in rectangular (including square) sheets with one side exceeding 28 cm and the other side exceeding 15 cm in …

Legal note

… a surface roughness Parker Print Surf (1 MPa) on each side exceeding 2.5 micrometres (microns), weighing not less … 2 , and applies only to paper : (a) in strips or rolls of a width exceeding 28 cm; or (b) in rectangular (including square) sheets with one side exceeding 28 cm and the other side exceeding 15 cm in …