Harmonized System

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Section XVII > Chapter 86

Explanatory notes

… gear and corridor connections;        (e)   Coachwork. 3.‑  Subject to the provisions of Note 1 above, heading 86.08 … using steel rails, but also to similar guided systems such as those using magnetic levitation or concrete tracks. …

Legal note

… gear and corridor connections;        (e)   Coachwork. 3.‑  Subject to the provisions of Note 1 above, heading 86.08 …

Section XIX > Chapter 93

Explanatory notes

…        (d)   Telescopic sights and other optical devices suitable for use with arms, unless mounted on a firearm or … and missiles ( other than articles of Chapter 36 ). Subject to a few exceptions (see the Explanatory Notes to … mounted, are classified with the arm. Otherwise presented, such optical devices are excluded ( Chapter 90 ). Vehicles …

Legal note

…        (d)   Telescopic sights and other optical devices suitable for use with arms, unless mounted on a firearm or …

Section II > Chapter 11

Explanatory notes

… not cover :        (a)    Roasted malt put up as coffee substitutes (heading 09.01 or 21.01);        (b)    Prepared … Products also obtained from the cereals of Chapter 10 by submitting them to the processes provided for in the various headings of the Chapter, such as malting or the extraction of starch or wheat gluten. …

Legal note

… not cover :        (a)    Roasted malt put up as coffee substitutes (heading 09.01 or 21.01);        (b)    Prepared …

Section IX > Chapter 46

Explanatory notes

… “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it … and raffia or other strips obtained from broad leaves such as those of banana plants or palm trees), provided they are in a state or form suitable for plaiting, interlacing or similar processes. (2) …

Legal note

… “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it …

Section XI > Chapter 58

Explanatory notes

… fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvedges … included whether or not made up. It should be noted that, subject to the Notes of Chapter 59, gauze of heading 58.03, … coated, covered or laminated, are excluded from Chapter 58 (usually Chapter 39, 40 or 59 ), whereas the other articles …

Legal note

… fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvedges …

Section XXI > Chapter 97

Explanatory notes

… articles are designed or created by artists. 5.‑  (A)   Subject to Notes 1 to 4 above, articles of this Chapter are … or import restrictions. It should, however, be noted that such articles are classified in other Chapters of the …

Legal note

… articles are designed or created by artists. 5.‑  (A)   Subject to Notes 1 to 4 above, articles of this Chapter are …

Section XI > Chapter 57

Explanatory notes

… coverings in which textile materials serve as the exposed surface of the article when in use and includes articles … coverings in which textile materials serve as the exposed surface of the article when in use. It includes articles …

Legal note

… coverings in which textile materials serve as the exposed surface of the article when in use and includes articles …

Section VI > Chapter 36

Explanatory notes

… (a)   Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or … does not cover separate chemically defined compounds (usually classified in Chapter 28 or 29 ), except certain …

Legal note

… (a)   Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or …

Section II > Chapter 10

Explanatory notes

… 2.-  Heading 10.05 does not cover sweet corn (Chapter 7). Subheading Note. 1.-  The term “durum wheat” means wheat of … ( other than sweet corn of Chapter 7 ), whether or not suitable for use as vegetables, remain classified in this …

Legal note

… 2.-  Heading 10.05 does not cover sweet corn (Chapter 7). Subheading Note. 1.-  The term “durum wheat” means wheat of …

Section I > Chapter 5

Explanatory notes

… waste, whether or not put up as a layer with or without supporting material. GENERAL This Chapter covers a variety … ( Chapter 2 ) or of fish ( Chapter 3 ). (When cooked, such skins are classified in Chapter 16 .) (c) Edible fish …

Legal note

… waste, whether or not put up as a layer with or without supporting material. …