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Section XI > Chapter 63

Explanatory notes

… articles; rags Notes. 1.‑  Sub‑Chapter I applies only to made up articles, of any textile fabric. 2.‑  … travelling rugs;         (iii)   Bed linen, table linen, toilet linen and kitchen linen;         (iv)   Furnishing …        (b) Footwear and headgear of any material other than asbestos.        In order to be classified in this heading, …

Legal note

… Notes. 1.‑  Sub‑Chapter I applies only to made up articles, of any textile fabric. 2.‑  … travelling rugs;         (iii)   Bed linen, table linen, toilet linen and kitchen linen;         (iv)   Furnishing …        (b) Footwear and headgear of any material other than asbestos.        In order to be classified in this heading, …

Section XVIII > Chapter 92

Explanatory notes

… not cover : (a) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods … in the same cabinet as instruments of this Chapter; (c) Toy instruments or apparatus (heading 95.03); (d) Brushes … Musical instruments which can be clearly recognised as toys because of the character of the material used, their …

Legal note

…        (a)   Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods … same cabinet as instruments of this Chapter;        (c)   Toy instruments or apparatus (heading 95.03);        (d)   … and similar articles (heading 96.20); or        (e)   Collectors’ pieces or antiques (heading 97.05 or 97.06). …

Section VI > Chapter 32

Explanatory notes

… or other tannin derivatives of products of headings 29.36 to 29.39, 29.41 or 35.01 to 35.04; or        (c) Mastics of asphalt or other … put up, clearly identifiable as being intended to be used together without first being repacked; (ii)   presented …

Legal note

… or other tannin derivatives of products of headings 29.36 to 29.39, 29.41 or 35.01 to 35.04; or        (c) Mastics of asphalt or other … 3.-  Headings 32.03, 32.04, 32.05 and 32.06 apply also to preparations based on colouring matter (including, in the …

Section II > Chapter 14

Explanatory notes

… Chapter does not cover the following products which are to be classified in Section XI : vegetable materials or … vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials. … and nuts of a kind used for carving, for the manufacture of buttons and other small fancy‑goods. (3) Other vegetable …

Legal note

… Chapter does not cover the following products which are to be classified in Section XI : vegetable materials or … vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials. 2.- Heading 14.01 applies, inter alia , to bamboos (whether or not split, sawn lengthwise, cut to

Section II > Chapter 8

Explanatory notes

… inedible nuts or fruits. 2.-  Chilled fruits and nuts are to be classified in the same headings as the corresponding … botanically some of them are fruits, e.g. : (a)   Olives, tomatoes, cucumbers, gherkins, marrows, pumpkins, aubergines …

Legal note

… inedible nuts or fruits. 2.-  Chilled fruits and nuts are to be classified in the same headings as the corresponding … ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, …

Section XV > Chapter 83

Explanatory notes

… For the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However, … Chapter. 2.‑  For the purposes of heading 83.02, the word “castors” means those having a diameter (including, where … 75 mm provided that the width of the wheel or tyre fitted thereto is less than 30 mm. GENERAL Whereas in Chapters 73 …

Legal note

… For the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However, … Chapter. 2.‑  For the purposes of heading 83.02, the word “castors” means those having a diameter (including, where … 75 mm provided that the width of the wheel or tyre fitted thereto is less than 30 mm. …

Section VI > Chapter 34

Explanatory notes

… of heading 34.01, the expression “soap” applies only to soap soluble in water. Soap and the other products of … cakes or moulded pieces or shapes. In other forms they are to be classified in heading 34.05 as "scouring powders and … with water at a concentration of 0.5 % at 20 °C and left to stand for one hour at the same temperature :        (a)  …

Legal note

… of heading 34.01, the expression “soap” applies only to soap soluble in water. Soap and the other products of … cakes or moulded pieces or shapes. In other forms they are to be classified in heading 34.05 as "scouring powders and … with water at a concentration of 0.5 % at 20 °C and left to stand for one hour at the same temperature :        (a)  …

Section XV > Chapter 76

Explanatory notes

… the following expressions have the meanings hereby assigned to them :        (a)   Aluminium, not alloyed        Metal … one of the other elements or of iron plus silicon taken together is greater than the limit specified in the foregoing table; or              (ii)   the total content by weight of such other elements exceeds 1 %. …

Legal note

… the following expressions have the meanings hereby assigned to them :        (a)   Aluminium, not alloyed        Metal … one of the other elements or of iron plus silicon taken together is greater than the limit specified in the foregoing table; or              (ii)   the total content by weight of such other elements exceeds 1 %. …

Section IV > Chapter 16

Explanatory notes

… by the processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in heading 05.04. 2.- Food preparations fall … by processing meat, meat offal (e.g., feet, skins, hearts, tongues, livers, guts, stomachs), blood, insects, fish … or crustaceans, molluscs or other aquatic invertebrates together with vegetables, spaghetti, sauce, etc., provided …

Legal note

… by the processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in heading 05.04. 2.- Food preparations fall … it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 19.02 or to the …

Section IV > Chapter 17

Explanatory notes

…        (b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading …

Legal note

…        (b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading …