Harmonized System

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Section IV > Chapter 22

Explanatory notes

… (heading 28.53);        (d)  Acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading 29.15); … Note. 1.-  For the purposes of subheading 2204.10, the expression “sparkling wine” means wine which, when kept at a temperature of 20 °C in closed containers, has an excess pressure of not less than 3 bars. GENERAL The …

Legal note

… (heading 28.53);        (d)  Acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading 29.15); … Note. 1.-  For the purposes of subheading 2204.10, the expression “sparkling wine” means wine which, when kept at a temperature of 20 °C in closed containers, has an excess pressure of not less than 3 bars. …

Section IV > Chapter 24

Explanatory notes

… heading 24.04. 3.-  For the purposes of heading 24.04, the expression “inhalation without combustion” means inhalation … and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured … products intended for smoking in a water pipe are excluded from this subheading. GENERAL Tobacco is obtained …

Legal note

… heading 24.04. 3.-  For the purposes of heading 24.04, the expression “inhalation without combustion” means inhalation … and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured … products intended for smoking in a water pipe are excluded from this subheading. …

Section VIII > Chapter 41

Explanatory notes

… (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar … prior to drying. 3.-   Throughout the Nomenclature the expression “composition leather” means only substances of … of animals mentioned in Note 1 (c) and referred to in the Explanatory Notes to headings 41.01 to 41.03.      Before …

Legal note

… (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar … Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine … prior to drying. 3.-   Throughout the Nomenclature the expression “composition leather” means only substances of …

Section XXI > Chapter 97

Explanatory notes

… back‑cloths or the like, of painted canvas (heading 59.07) except if they may be classified in heading 97.06; or        … by artists. 3.‑  For the purposes of heading 97.02, the expression “original engravings, prints and lithographs” … and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the process …

Legal note

… back‑cloths or the like, of painted canvas (heading 59.07) except if they may be classified in heading 97.06; or        … by artists. 3.‑  For the purposes of heading 97.02, the expression “original engravings, prints and lithographs” … and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the process …

Section XX > Chapter 94

Explanatory notes

… Mirrors designed for placing on the floor or ground (for example, cheval‑glasses (swing‑mirrors)) of heading 70.09; … parts of goods. 4.‑  For the purposes of heading 94.06, the expression “prefabricated buildings” means buildings which … buildings GENERAL This Chapter covers, subject to the exclusions listed in the Explanatory Notes to this Chapter : …

Legal note

… Mirrors designed for placing on the floor or ground (for example, cheval‑glasses (swing‑mirrors)) of heading 70.09; … (heading 90.18);        (k)    Articles of Chapter 91 (for example, clocks and clock cases);        (l)    Toy … parts of goods. 4.‑  For the purposes of heading 94.06, the expression “prefabricated buildings” means buildings which …

Section IV > Chapter 19

Explanatory notes

… Notes. 1.- This Chapter does not cover :         (a)   Except in the case of stuffed products of heading 19.02, … (heading 18.06). 4.- For the purposes of heading 19.04, the expression “otherwise prepared” means prepared or processed to an extent beyond that provided for in the headings of or Notes …

Legal note

… Notes. 1.- This Chapter does not cover :         (a)   Except in the case of stuffed products of heading 19.02, … (heading 18.06). 4.- For the purposes of heading 19.04, the expression “otherwise prepared” means prepared or processed to an extent beyond that provided for in the headings of or Notes …

Section XV > Chapter 79

Explanatory notes

… thereof Subheading Note. 1.‑  In this Chapter the following expressions have the meanings hereby assigned to them : … that the total content by weight of such other elements exceeds 2.5 %.        (c)   Zinc dust        Dust obtained … zinc alloys, and certain articles thereof. Zinc is mainly extracted from the sulphide ore (zinc blende or sphalerite), …

Legal note

… Subheading Note. 1.‑  In this Chapter the following expressions have the meanings hereby assigned to them : … that the total content by weight of such other elements exceeds 2.5 %.        (c)   Zinc dust        Dust obtained …

Section XV > Chapter 80

Explanatory notes

… thereof Subheading Note. 1.‑  In this Chapter the following expressions have the meanings hereby assigned to them : … (i)     the total content by weight of such other elements exceeds 1 %; or              (ii)     the content by weight … alloys, and certain articles thereof. Commercially, tin is extracted from the oxide ore cassiterite (or tin‑stone) …

Legal note

… Subheading Note. 1.‑  In this Chapter the following expressions have the meanings hereby assigned to them : … (i)     the total content by weight of such other elements exceeds 1 %; or              (ii)     the content by weight …

Section XV > Chapter 82

Explanatory notes

… to be classified with the articles of which they are parts, except parts separately specified as such and tool‑holders … use as defined in Note 2 to Section XV are in all cases excluded from this Chapter.        Heads, blades and cutting … includes : (A) Tools which, apart from certain specified exceptions (e.g., blades for machine saws), are used in the …

Legal note

… to be classified with the articles of which they are parts, except parts separately specified as such and tool‑holders … use as defined in Note 2 to Section XV are in all cases excluded from this Chapter.        Heads, blades and cutting …

Section IV > Chapter 21

Explanatory notes

… ; or        (h)  Prepared enzymes of heading  35.07 . 2.-  Extracts of the substitutes referred to in Note 1 (b) above … 21.01 . 3.-  For the purposes of heading  21.04 , the expression “homogenised composite food preparations” means … purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no …

Legal note

… ; or        (h)  Prepared enzymes of heading  35.07 . 2.-  Extracts of the substitutes referred to in Note 1 (b) above … 21.01 . 3.-  For the purposes of heading  21.04 , the expression “homogenised composite food preparations” means … purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no …

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