Harmonized System

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Section XI

Explanatory notes

… Animal brush‑making bristles or hair (heading 05.02); horsehair or horsehair waste (heading 05.11);         …                           (i)     Of silk or waste silk, however put up; or                           (ii)     Of … cut edges of which have been prevented from unravelling by hot cutting or by other simple means;         (d)   Hemmed …

Legal note

… Animal brush‑making bristles or hair (heading 05.02); horsehair or horsehair waste (heading 05.11);         …                           (i)     Of silk or waste silk, however put up; or                           (ii)     Of … cut edges of which have been prevented from unravelling by hot cutting or by other simple means;         (d)   Hemmed …

Section I > Chapter 5

Explanatory notes

… (other than guts, bladders and stomachs of animals , whole and pieces thereof, and animal blood, liquid or … or 43);        (c)    Animal textile materials, other than horsehair and horsehair waste (Section XI); or        (d)    … walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as “ivory”. …

Legal note

… (other than guts, bladders and stomachs of animals , whole and pieces thereof, and animal blood, liquid or … or 43);        (c)    Animal textile materials, other than horsehair and horsehair waste (Section XI); or        (d)    … walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as “ivory”. …

Section XI > Chapter 62

Explanatory notes

… excluding knitted or crocheted articles (other than those of heading 62.12). 2.‑  This Chapter does not cover : … of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric …

Legal note

… excluding knitted or crocheted articles (other than those of heading 62.12). 2.‑  This Chapter does not cover : … of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric …

Section XV > Chapter 74

Explanatory notes

… for similar uses in the metallurgy of non‑ferrous metals. However, copper phosphide (phosphor copper) containing more than 15 % by weight of …

Legal note

… for similar uses in the metallurgy of non‑ferrous metals. However, copper phosphide (phosphor copper) containing more than 15 % by weight of …

Section XI > Chapter 61

Explanatory notes

… or other worn articles of heading 63.09; or        (c)    Orthopaedic appliances, surgical belts, trusses or the like … of the same style and of corresponding or compatible size.  However, these components may have piping (a strip of fabric …

Legal note

… or other worn articles of heading 63.09; or        (c)    Orthopaedic appliances, surgical belts, trusses or the like … of the same style and of corresponding or compatible size.  However, these components may have piping (a strip of fabric …

Section IV > Chapter 20

Explanatory notes

… wares and other products of heading 19.05; or        (e) Homogenised composite food preparations of heading 21.04. … like in the form of sugar confectionery (heading 17.04) or chocolate confectionery (heading 18.06). 3.-  …

Legal note

… wares and other products of heading 19.05; or        (e) Homogenised composite food preparations of heading 21.04. … like in the form of sugar confectionery (heading 17.04) or chocolate confectionery (heading 18.06). 3.-  …

Section XIV > Chapter 71

Explanatory notes

… or electrical goods, or parts thereof, of Section XVI. However, articles and parts thereof, wholly of precious or … of which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means a covering of … toilet-ware, smokers’ requisites and other articles of household, office or religious use. 11.-  For the purposes …

Legal note

… or electrical goods, or parts thereof, of Section XVI. However, articles and parts thereof, wholly of precious or … of which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means a covering of … toilet-ware, smokers’ requisites and other articles of household, office or religious use. 11.- For the purposes of …

Section X > Chapter 49

Explanatory notes

… Notes. 1.‑   This Chapter does not cover :        (a)   Photographic negatives or positives on transparent bases … a part of a complete work and designed for binding.        However, printed pictures or illustrations not bearing a …

Legal note

… Notes. 1.‑   This Chapter does not cover :        (a)   Photographic negatives or positives on transparent bases … a part of a complete work and designed for binding.        However, printed pictures or illustrations not bearing a …

Section XXI > Chapter 97

Explanatory notes

… 97.02, the expression “original engravings, prints and lithographs” means impressions produced directly, in black and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the … are subject to export or import restrictions. It should, however, be noted that such articles are classified in other …

Legal note

… 97.02, the expression “original engravings, prints and lithographs” means impressions produced directly, in black and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the … employed by him, but not including any mechanical or photomechanical process. 4.‑  Heading 97.03 does not apply …

Section X > Chapter 48

Explanatory notes

… (paper and paperboard coated with mica powder are, however, to be classified in this Chapter);        (n)    … wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where heading 48.03 otherwise requires, these …

Legal note

… (paper and paperboard coated with mica powder are, however, to be classified in this Chapter);        (n)    … wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where heading 48.03 otherwise requires, these …