Harmonized System

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Section IX > Chapter 46

Explanatory notes

… basketware and wickerwork Notes. 1.‑  In this Chapter the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, … plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, …

Legal note

… Notes. 1.‑  In this Chapter the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, … plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, …

Section VI

Explanatory notes

… to a description in heading 28.44 or 28.45 are to be classified in those headings and in no other heading of the … fall in heading 28.44 and not in heading 25.01 or 29.05. Similarly, radioactive ethyl alcohol, radioactive gold and … This paragraph of the Note provides, therefore, that, e.g., silver caseinate is classified in heading 28.43 and not in …

Legal note

… to a description in heading 28.44 or 28.45 are to be classified in those headings and in no other heading of the … of this Section. 2.-  Subject to Note 1 above, goods classifiable in heading 30.04, 30.05, 30.06, 32.12, 33.03, … other heading of the Nomenclature. 3.- Goods put up in sets consisting of two or more separate constituents, some or all …

Section V > Chapter 25

Explanatory notes

… of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic … and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite … to this Chapter. For example, witherite (heading  25.11 ), siliceous fossil meals and similar siliceous earths …

Legal note

… of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not … and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite …

Section VIII > Chapter 41

Explanatory notes

… This Chapter does not cover :         (a)   Parings or similar waste, of raw hides or skins (heading  05.11); … require further tanning before finishing and are not considered products of headings 41.04 to 41.06. Hides and skins … graining or stamping to imitate skins of other kinds, sizing, polishing, grinding (or buffing) of the flesh side …

Legal note

… This Chapter does not cover :         (a)   Parings or similar waste, of raw hides or skins (heading  05.11); … or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with … of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or …

Section XXI > Chapter 97

Explanatory notes

… of painted canvas (heading 59.07) except if they may be classified in heading 97.06; or        (c)    Pearls, … Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints or … Articles of this Chapter may include articles of cultural significance that are subject to export or import …

Legal note

… of painted canvas (heading 59.07) except if they may be classified in heading 97.06; or        (c)    Pearls, … of a commercial character, even if these articles are designed or created by artists. 3.‑  For the purposes of … Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints or …

Section XIII > Chapter 69

Explanatory notes

… temperature. Raw materials comprise, inter alia, clays, siliceous materials including fused silica, materials with a high melting point, such as oxides, … the paste ( or body ). In some cases (e.g., manufacture of sintered alumina articles) the constituent material is used …

Legal note

… 69.04 to 69.14 apply only to such products other than those classifiable in headings 69.01 to 69.03;        (b)    … temperature. Raw materials comprise, inter alia, clays, siliceous materials including fused silica, materials with a high melting point, such as oxides, …

Section I > Chapter 4

Explanatory notes

… origin, not elsewhere specified or included Notes. 1.-  The expression “milk ” means full cream milk or partially or … (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80 % or … anticaking agents (for example, phospholipids, amorphous silicon dioxide). For the purposes of Note 5 (c) to this …

Legal note

… Notes. 1.-  The expression “milk ” means full cream milk or partially or … (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80 % or … content of 16 % by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, …

Section XV > Chapter 82

Explanatory notes

… mechanical domestic appliances, spoons and forks and similar tableware and kitchen utensils (headings 82.10 to … independently in the hand, whether or not they incorporate simple mechanisms such as gearing, crank‑handles, plungers, … a bench, a wall, etc., or if, by reason of their weight or size or the degree of force required for their use, they are …

Legal note

… of base metal, metal carbide or cermet; or       (d)    Abrasive materials on a support of base metal, provided that … of base metal of the articles of this Chapter are to be classified with the articles of which they are parts, except …

Section II > Chapter 11

Explanatory notes

… if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is … leguminous vegetables, potatoes, fruit, etc.) to processes similar to those indicated in paragraph (1) or (2) above. … 20.01 , 20.04 and 20.05 . (g)   Residues derived from the sifting, milling or other working of cereals or of …

Legal note

… germ of cereals, whole, rolled, flaked or ground is always classified in heading 11.04.     (B)   Products falling in this Chapter under the above provisions shall be classified in heading 11.01 or 11.02 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is …

Section XVIII > Chapter 91

Explanatory notes

… not cover :        (a)   Clock or watch glasses or weights (classified according to their constituent material);        … in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39) or of precious metal … material).        (b)   Musical automatons (mechanical singing birds and the like) and musical boxes without time …

Legal note

… not cover :        (a)   Clock or watch glasses or weights (classified according to their constituent material);        … in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39) or of precious metal … heading 91.02. 3.‑  For the purposes of this Chapter, the expression “watch movements” means devices regulated by a …