Harmonized System

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Section II > Chapter 10

Explanatory notes

… in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in … cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled …

Legal note

… in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in … cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled …

Section XV > Chapter 83

Explanatory notes

… base metal are to be classified with their parent articles. However, articles of iron or steel of heading 73.12, 73.15, … For the purposes of heading 83.02, the word “castors” means those having a diameter (including, where appropriate, … classified with their parent articles (see Chapter Note 1). However, the Chapter does not cover springs (even if …

Legal note

… base metal are to be classified with their parent articles. However, articles of iron or steel of heading 73.12, 73.15, … For the purposes of heading 83.02, the word “castors” means those having a diameter (including, where appropriate, tyres) not exceeding 75 mm, or those having a diameter (including, where appropriate, …

Section VIII > Chapter 42

Explanatory notes

… Fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally … (natural, synthetic or reconstructed) remain classified in those headings even if such parts constitute more than minor … covers articles of leather or composition leather; however, headings 42.01 and 42.02 also include certain …

Legal note

… Fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally … (natural, synthetic or reconstructed) remain classified in those headings even if such parts constitute more than minor … inter alia , to gloves, mittens and mitts (including those for sport or for protection), aprons and other …

Section II > Chapter 7

Explanatory notes

… chervil, tarragon, cress and sweet marjoram ( Majorana hortensis or Origanum majorana ). 3.‑  Heading 07.12 covers … vegetables of heading 07.13 (heading 11.06). 4.‑  However, dried or crushed or ground fruits of the genus … fall in Chapter 20 . However, it should be noted that homogenisation, by itself, does not qualify a product of …

Legal note

… chervil, tarragon, cress and sweet marjoram ( Majorana hortensis or Origanum majorana ). 3.‑  Heading 07.12 covers … vegetables of heading 07.13 (heading 11.06). 4.‑  However, dried or crushed or ground fruits of the genus …

Section XV > Chapter 82

Explanatory notes

… parts, except parts separately specified as such and tool‑holders for hand tools (heading 84.66). However parts of general use as defined in Note 2 to Section …

Legal note

… parts, except parts separately specified as such and tool‑holders for hand tools (heading 84.66). However parts of general use as defined in Note 2 to Section …

Section II > Chapter 9

Explanatory notes

… mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified … rusk, dextrose, etc.). (b) Food colourings (e.g., xanthophyll). (c) Products added to intensify or enhance the … the headings 09.04 to 09.10 (heading 09.10). This Chapter however excludes such mixtures if the essential character is …

Legal note

… mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are …

Section VIII > Chapter 41

Explanatory notes

… on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides … whole leathers respectively.  Splitting is the process to horizontally divide hides and skins into more than one layer …

Legal note

… on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides … coloured or fat-liquored (stuffed) prior to drying. 3.-   Throughout the Nomenclature the expression “composition …

Section II > Chapter 13

Explanatory notes

… , to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.        The heading does … 21.01);        (d)  Vegetable saps or extracts constituting alcoholic beverages (Chapter 22);        (e)  Camphor, glycyrrhizin or other products of heading 29.14 or …

Legal note

… , to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.        The heading does … 21.01);        (d)  Vegetable saps or extracts constituting alcoholic beverages (Chapter 22);        (e)  Camphor, glycyrrhizin or other products of heading 29.14 or …

Section XVII > Chapter 88

Explanatory notes

… “unmanned aircraft” means any aircraft, other than those of heading 88.01, designed to be flown without a pilot on board. They may be designed to carry a … during their flight. The expression “unmanned aircraft,”, however does not cover flying toys, designed solely for …

Legal note

… “unmanned aircraft” means any aircraft, other than those of heading 88.01, designed to be flown without a pilot on board. They may be designed to carry a … during their flight. The expression “unmanned aircraft,”, however does not cover flying toys, designed solely for …

Section VIII > Chapter 43

Explanatory notes

… and artificial fur; manufactures thereof Notes. 1.‑   Throughout the Nomenclature references to “furskins”, other … 4.‑   Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial … in heading 43.03 or 43.04 as the case may be. 5.‑   Throughout the Nomenclature the expression “artificial fur” …

Legal note

… Notes. 1.‑   Throughout the Nomenclature references to “furskins”, other … 4.‑   Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial … in heading 43.03 or 43.04 as the case may be. 5.‑   Throughout the Nomenclature the expression “artificial fur” …