Harmonized System

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Section XVI

Explanatory notes

… suitable for use principally with the goods of headings 85.17 and 85.25 to 85.28 are to be classified in heading 85.17, and parts which are suitable for use solely or …

Legal note

… suitable for use principally with the goods of headings 85.17 and 85.25 to 85.28 are to be classified in heading 85.17, and parts which are suitable for use solely or …

Section IX > Chapter 44

Explanatory notes

… heading 68.08;         (k)   Imitation jewellery of heading 71.17;         (l)   Goods of Section XVI or Section XVII (for … the character of articles of other headings. 5.‑ Heading 44.17 does not apply to tools in which the blade, working …

Legal note

… heading 68.08;         (k)   Imitation jewellery of heading 71.17;         (l)   Goods of Section XVI or Section XVII (for … the character of articles of other headings. 5.‑ Heading 44.17 does not apply to tools in which the blade, working …

Section I > Chapter 4

Explanatory notes

… as anhydrous lactose, calculated on the dry matter (heading 17.02);        (c)     Products obtained from milk by … anhydrous lactose, calculated on the dry matter ( heading 17.02 ). For the purposes of calculating the percentage …

Legal note

… as anhydrous lactose, calculated on the dry matter (heading 17.02);        (c)     Products obtained from milk by …

Section XVI > Chapter 84

Explanatory notes

… (Chapter 69);       (c)  Laboratory glassware (heading 70.17); machinery, appliances or other articles for … only to machines the dimensions of which do not exceed 170 mm x 100 mm x 45 mm. 10.-  For the purposes of heading …

Legal note

… (Chapter 69);       (c)  Laboratory glassware (heading 70.17); machinery, appliances or other articles for … only to machines the dimensions of which do not exceed 170 mm x 100 mm x 45 mm. 10.-  For the purposes of heading …

Section XVIII > Chapter 90

Explanatory notes

… Goods of heading 70.07, 70.08, 70.11, 70.14, 70.15 or 70.17;        (f)    Parts of general use, as defined in … divided scales and school rules (heading 90.17) and fancy hygrometers, irrespective of their accuracy …

Legal note

… Goods of heading 70.07, 70.08, 70.11, 70.14, 70.15 or 70.17;        (f)    Parts of general use, as defined in …

Section VII > Chapter 39

Explanatory notes

… parts thereof);         (r)  Imitation jewellery of heading 71.17;         (s)  Articles of Section XVI (machines and … to 39.14). 8.‑ For the purposes of heading 39.17, the expression “tubes, pipes and hoses” means hollow …

Legal note

… parts thereof);         (r)  Imitation jewellery of heading 71.17;         (s)  Articles of Section XVI (machines and … to 39.14). 8.‑ For the purposes of heading 39.17, the expression “tubes, pipes and hoses” means hollow …

Section XII > Chapter 66

Explanatory notes

…        (a) Measure walking-sticks or the like (heading 90.17);        (b) Firearm-sticks, sword-sticks, loaded …

Legal note

…        (a) Measure walking-sticks or the like (heading 90.17);        (b) Firearm-sticks, sword-sticks, loaded …

Section VI > Chapter 35

Explanatory notes

… a reducing sugar content exceeding 10 % fall in heading 17.02. …

Legal note

… a reducing sugar content exceeding 10 % fall in heading 17.02. …

Section XV > Chapter 83

Explanatory notes

… However, articles of iron or steel of heading 73.12, 73.15, 73.17, 73.18 or 73.20, or similar articles of other base metal …

Legal note

… However, articles of iron or steel of heading 73.12, 73.15, 73.17, 73.18 or 73.20, or similar articles of other base metal …

Section II > Chapter 13

Explanatory notes

… by weight of sucrose or put up as confectionery (heading 17.04);        (b)  Malt extract (heading 19.01);        …

Legal note

… by weight of sucrose or put up as confectionery (heading 17.04);        (b)  Malt extract (heading 19.01);        …

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