Harmonized System

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Section XVIII > Chapter 92

Explanatory notes

… or similar goods of plastics (Chapter 39); (b) Microphones, amplifiers, loud‑speakers, head‑phones, switches, … 90, for use with but not incorporated in or housed in the same cabinet as instruments of this Chapter; (c) Toy … guitars, etc.) may have an electrical sound pick‑up and amplifying device; they nevertheless remain classified in …

Legal note

… goods of plastics (Chapter 39);        (b)   Microphones, amplifiers, loud‑speakers, head‑phones, switches, … 90, for use with but not incorporated in or housed in the same cabinet as instruments of this Chapter;        (c)   … intended for use therewith, are to be classified in the same heading as the relative instruments. Cards, discs and …

Section VI > Chapter 36

Explanatory notes

… and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels; … etc.). Articles prepared from explosive, pyrophoric, inflammable or combustible products for producing light, … of the Explanatory Note to heading 36.06. It also excludes ammunition of Chapter 93 . …

Legal note

… and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels; …

Section XVIII > Chapter 91

Explanatory notes

… metal or of metal clad with precious metal, or of the same materials combined with natural or cultured pearls, or … not exceed 12 mm in thickness and 50 mm in width, length or diameter. 4.‑  Except as provided in Note 1, movements and … use both in clocks or watches and in other articles (for example, precision instruments) are to be classified in this …

Legal note

… metal or of metal clad with precious metal, or of the same materials combined with natural or cultured pearls, or … not exceed 12 mm in thickness and 50 mm in width, length or diameter. 4.‑  Except as provided in Note 1, movements and … use both in clocks or watches and in other articles (for example, precision instruments) are to be classified in this …

Section II > Chapter 8

Explanatory notes

… 2.-  Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts. … (a)  For additional preservation or stabilisation (for example, by moderate heat treatment, sulphuring, the … chilled), frozen (whether or not previously cooked by steaming or boiling in water or containing added sweetening …

Legal note

… 2.-  Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts. … (a)  For additional preservation or stabilisation (for example, by moderate heat treatment, sulphuring, the …        (b)  To improve or maintain their appearance (for example, by the addition of vegetable oil or small …

Section VII > Chapter 40

Explanatory notes

… emulsifiers or anti‑tack agents;       (ii)     small amounts of breakdown products of emulsifiers;       (iii)     very small amounts of the following : heat‑sensitive agents (generally … include mineral oil, emulsifiers or anti‑tack agents, small amounts (generally not exceeding 5 %) of breakdown products …

Legal note

… emulsifiers or anti‑tack agents;       (ii)     small amounts of breakdown products of emulsifiers;       (iii)     very small amounts of the following : heat‑sensitive agents (generally …

Section XII > Chapter 64

Explanatory notes

… Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. … does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which … footwear with plastic moulded soles or in shoes of the American Indian moccasin type, a single piece of material is …

Legal note

… Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. … does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which … or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar …

Section XV > Chapter 82

Explanatory notes

… parts thereof of base metal Notes. 1.‑  Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading … use, they are fitted with base plates, stands, supporting frames, etc., for standing on the floor, bench, etc. Thus a …

Legal note

… Notes. 1.‑  Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading …

Section II > Chapter 12

Explanatory notes

… , to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds … 12.09, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, … Heading 12.11 does not, however, apply to :        (a) Medicaments of Chapter 30;        (b) Perfumery, cosmetic or …

Legal note

… , to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds … 12.09, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, … Heading 12.11 does not, however, apply to :        (a) Medicaments of Chapter 30;        (b) Perfumery, cosmetic or …

Section XVII

Explanatory notes

… under the appropriate heading of Chapter 87;        (b)   Amphibious motor vehicles are classified under the … sports equipment, and vehicles specially designed for amusement park rides, water park amusements and fairground amusements.  The Section excludes …

Legal note

… under the appropriate heading of Chapter 87;        (b)   Amphibious motor vehicles are classified under the … of air‑cushion vehicles are to be classified in the same way as those of vehicles of the heading in which the …

Section XV > Chapter 72

Explanatory notes

… of titanium              ‑      0.3 % or more of tungsten (wolfram)              ‑      0.1 % or more of vanadium … elements : aluminium, molybdenum, titanium, tungsten (wolfram), vanadium.       (b)   Non‑alloy free‑cutting steel …

Legal note

… of titanium              ‑      0.3 % or more of tungsten (wolfram)              ‑      0.1 % or more of vanadium … elements : aluminium, molybdenum, titanium, tungsten (wolfram), vanadium.       (b)   Non‑alloy free‑cutting steel …