Harmonized System

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Section XVII

Explanatory notes

… (a)   In Chapter 86 if designed to travel on a guide‑track (hovertrains);        (b)   In Chapter 87 if designed to …

Legal note

… (a)   In Chapter 86 if designed to travel on a guide‑track (hovertrains);        (b)   In Chapter 87 if designed to …

Section V > Chapter 27

Explanatory notes

… from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, … constituents exceeds that of the aromatic constituents.     However, the references do not include liquid synthetic …

Legal note

… from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, … constituents exceeds that of the aromatic constituents.     However, the references do not include liquid synthetic …

Section XVI > Chapter 84

Explanatory notes

… and not the latter group.    (A)    Heading 84.19 does not, however, cover :       (i)     Germination plant, incubators … machine are to be classified in heading 84.71.       However, keyboards, X-Y co-ordinate input devices and disk …

Legal note

… and not the latter group.    (A)    Heading 84.19 does not, however, cover :       (i)     Germination plant, incubators … machine are to be classified in heading 84.71.       However, keyboards, X-Y co-ordinate input devices and disk …

Section IV > Chapter 22

Explanatory notes

… cover :        (a)  Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and … purposes of this Chapter and of Chapters 20 and 21, the “alcoholic strength by volume” shall be determined at a …

Legal note

… cover :        (a)  Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and … purposes of this Chapter and of Chapters 20 and 21, the “alcoholic strength by volume” shall be determined at a …

Section XI > Chapter 60

Explanatory notes

… impregnated, coated, covered or laminated, of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, … more than 55 g/m 2 , having a mesh size of not less than 20 holes/cm 2 and not more than 100 holes/cm 2 , and … a warp knitting machine which operates with pointed, open‑hooked needles (sliding needles) and heald wire . These …

Legal note

… impregnated, coated, covered or laminated, of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, … as furnishing fabrics or for similar purposes. 3.‑  Throughout the Nomenclature any reference to “knitted” goods … more than 55 g/m 2 , having a mesh size of not less than 20 holes/cm 2 and not more than 100 holes/cm 2 , and …

Section XVI

Explanatory notes

… 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate. However, parts which are equally suitable for use … mechanical nor electrical (such as boilers and boiler house plant, filtering apparatus, etc.) and parts of such …

Legal note

… or reconstructed) of headings 71.02 to 71.04, or articles wholly of such stones of heading 71.16, except unmounted … 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate. However, parts which are equally suitable for use …

Section VII > Chapter 40

Explanatory notes

… Notes. 1.‑ Except where the context otherwise requires, throughout the Nomenclature the expression “rubber” means … for by Note 5 ( B ) (ii) and (iii) is also permitted. However, the presence of any substances not necessary for …

Legal note

… Notes. 1.‑ Except where the context otherwise requires, throughout the Nomenclature the expression “rubber” means … for by Note 5 ( B ) (ii) and (iii) is also permitted. However, the presence of any substances not necessary for …

Section XX > Chapter 94

Explanatory notes

… placing on the floor or ground.        The following are, however, to be classified in the above‑mentioned headings … presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, … with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, …

Legal note

… placing on the floor or ground.        The following are, however, to be classified in the above‑mentioned headings … presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, …

Section VI

Explanatory notes

… in heading 28.44 or 28.45 are to be classified in those headings and in no other heading of the Nomenclature. … clearly identifiable as being intended to be used together without first being repacked;      (b) presented together; … classified in heading 28.44. It should be noted, however, that radioactive ores are classified in Section V …

Legal note

… in heading 28.44 or 28.45 are to be classified in those headings and in no other heading of the Nomenclature. … in heading 28.43, 28.46 or 28.52 are to be classified in those headings and in no other heading of this Section. 2.-  … clearly identifiable as being intended to be used together without first being repacked;      (b) presented together; …

Section XI > Chapter 59

Explanatory notes

… 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;                 (2)     Products which cannot, without fracturing, be bent manually around a cylinder of a … or coated to permit pasting).   This heading does not, however, apply to wall coverings consisting of textile flock …

Legal note

… 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;                 (2)     Products which cannot, without fracturing, be bent manually around a cylinder of a … or coated to permit pasting).   This heading does not, however, apply to wall coverings consisting of textile flock …