Harmonized System

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Section XX > Chapter 95

Explanatory notes

… as pads or padding in the elbow, knee or groin areas (for example, fencing clothing or soccer goalkeeper jerseys); … shape or constituent material, are identifiable as intended exclusively for animals, for example, “pet toys” … 6.-  For the purposes of heading 95.08 :     (a)    The expression “amusement park rides” means a device or …

Legal note

… as pads or padding in the elbow, knee or groin areas (for example, fencing clothing or soccer goalkeeper jerseys); … shape or constituent material, are identifiable as intended exclusively for animals, for example, “pet toys” … 6.-  For the purposes of heading 95.08 :        (a)    The expression “amusement park rides” means a device or …

Section XI > Chapter 61

Explanatory notes

… -     one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, … the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a … designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment …

Legal note

… -     one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, … the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a … designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment …

Section I > Chapter 4

Explanatory notes

… origin, not elsewhere specified or included Notes. 1.-  The expression “milk ” means full cream milk or partially or … fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares, … (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80 % or …

Legal note

… Notes. 1.-  The expression “milk ” means full cream milk or partially or … fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares, … (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80 % or …

Section XVI

Explanatory notes

… cores, reels or similar supports, of any material (for example, Chapter 39, 40, 44 or 48 or Section XV);       … 71.04, or articles wholly of such stones of heading 71.16, except unmounted worked sapphires and diamonds for styli … to that function. 5.‑  For the purposes of these Notes, the expression “machine” means any machine, machinery, plant, …

Legal note

… cores, reels or similar supports, of any material (for example, Chapter 39, 40, 44 or 48 or Section XV);       … 71.04, or articles wholly of such stones of heading 71.16, except unmounted worked sapphires and diamonds for styli … to that function. 5.‑  For the purposes of these Notes, the expression “machine” means any machine, machinery, plant, …

Section IX > Chapter 46

Explanatory notes

… basketware and wickerwork Notes. 1.‑  In this Chapter the expression “plaiting materials” means materials in a state … strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other … (but not monofilament of which no cross‑sectional dimension exceeds 1 mm nor strip or the like of an apparent width not …

Legal note

… Notes. 1.‑  In this Chapter the expression “plaiting materials” means materials in a state … strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament and strip and the like of …

Section IV > Chapter 20

Explanatory notes

… heading 20.02. 5.-  For the purposes of heading 20.07, the expression “obtained by cooking” means obtained by heat … alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5 % vol. Subheading Notes. 1.-  For the purposes … Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained …

Legal note

… heading 20.02. 5.-  For the purposes of heading 20.07, the expression “obtained by cooking” means obtained by heat … alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5 % vol. Subheading Notes. 1.-  For the purposes … Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained …

Section XIII > Chapter 69

Explanatory notes

… are not considered to be fired. Such articles are excluded from Chapter 69; and        (c)    Ceramic articles … of heading 68.04;        (c)    Articles of Chapter 71 (for example, imitation jewellery);        (d)    Cermets of … as nearly as possible to the desired form. This is done by extrusion (through an extrusion die), pressing, moulding, …

Legal note

… are not considered to be fired. Such articles are excluded from Chapter 69; and        (c)    Ceramic articles … of heading 68.04;        (c)    Articles of Chapter 71 (for example, imitation jewellery);        (d)    Cermets of … (heading 90.21);        (h)    Articles of Chapter 91 (for example, clocks and clock cases);        (ij)    Articles of …

Section X > Chapter 49

Explanatory notes

… stationery or the like of heading 97.04, antiques of an age exceeding one hundred years or other articles of Chapter 97. …        (a)   A collection of printed reproductions of, for example, works of art or drawings, with a relative text, put … heading 49.11. 6.‑   For the purposes of heading 49.03, the expression “children’s picture books” means books for …

Legal note

… stationery or the like of heading 97.04, antiques of an age exceeding one hundred years or other articles of Chapter 97. …        (a)   A collection of printed reproductions of, for example, works of art or drawings, with a relative text, put … heading 49.11. 6.‑   For the purposes of heading 49.03, the expression “children’s picture books” means books for …

Section XVIII > Chapter 90

Explanatory notes

… supported or held derives solely from their elasticity (for example, maternity belts, thoracic support bandages, … (Chapter 39);however, articles specially designed for use exclusively in implants in medical, surgical, dental or … heading 90.31. 6.‑  For the purposes of heading 90.21, the expression “orthopaedic appliances” means appliances for : …

Legal note

… supported or held derives solely from their elasticity (for example, maternity belts, thoracic support bandages, … (Chapter 39);however, articles specially designed for use exclusively in implants in medical, surgical, dental or … heading 90.31. 6.‑  For the purposes of heading 90.21, the expression “orthopaedic appliances” means appliances for : …

Section XV > Chapter 74

Explanatory notes

… articles thereof Note. 1.‑  In this Chapter the following expressions have the meanings hereby assigned to them : … that the content by weight of any other element does not exceed the limit specified in the following table : TABLE ‑ … 0.8 0.8 1 0.3 0.3              * Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, Si.         (b)   Copper …

Legal note

… Note. 1.‑  In this Chapter the following expressions have the meanings hereby assigned to them : … that the content by weight of any other element does not exceed the limit specified in the following table : TABLE ‑ … 0.8 0.8 1 0.3 0.3              * Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, Si.         (b)   Copper …