Harmonized System

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Section XI

Explanatory notes

… 59.11);         (c)     Cotton linters or other vegetable materials of Chapter 14;         (d)     Asbestos of heading … Abrasive‑coated textile material (heading 68.05) and also carbon fibres or articles of carbon fibres of heading … for sewing, slide fasteners, typewriter ribbons, sanitary towels (pads) and tampons, napkins (diapers) and napkin …

Legal note

… 59.11);         (c)     Cotton linters or other vegetable materials of Chapter 14;         (d)     Asbestos of heading … Abrasive‑coated textile material (heading 68.05) and also carbon fibres or articles of carbon fibres of heading … for sewing, slide fasteners, typewriter ribbons, sanitary towels (pads) and tampons, napkins (diapers) and napkin …

Section XVI > Chapter 84

Explanatory notes

… Notes. 1.-  This Chapter does not cover :       (a)  Millstones, grindstones or other articles of Chapter 68; … of heading 73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);       (e)  Vacuum … heading 84.56. 4.-  Heading 84.57 applies only to machine-tools for working metal, other than lathes (including …

Legal note

… Notes. 1.-  This Chapter does not cover :       (a)  Millstones, grindstones or other articles of Chapter 68; … of heading 73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);       (e)  Vacuum … heading 84.56. 4.-  Heading 84.57 applies only to machine-tools for working metal, other than lathes (including …

Section XX > Chapter 95

Explanatory notes

… jerseys);        (f)    Textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63; … (heading 66.03);        (ij)    Unmounted glass eyes for dolls or other toys, of heading 70.18;        (k)    Parts … or similar goods of plastics (Chapter 39);        (l)    Bells, gongs or the like of heading 83.06;        (m)    …

Legal note

… jerseys);        (f)    Textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63; … (heading 66.03);        (ij)    Unmounted glass eyes for dolls or other toys, of heading 70.18;        (k)    Parts … or similar goods of plastics (Chapter 39);        (l)    Bells, gongs or the like of heading 83.06;        (m)    …

Section X > Chapter 49

Explanatory notes

… 2.‑   For the purposes of Chapter 49, the term “printed” also means reproduced by means of a duplicating machine, … photocopied, thermocopied or typewritten. 3.‑   Newspapers, journals and periodicals which are bound otherwise than in … or not containing advertising material. 4.‑   Heading 49.01 also covers :        (a)   A collection of printed …

Legal note

… 2.‑   For the purposes of Chapter 49, the term “printed” also means reproduced by means of a duplicating machine, … photocopied, thermocopied or typewritten. 3.‑   Newspapers, journals and periodicals which are bound otherwise than in … or not containing advertising material. 4.‑   Heading 49.01 also covers :        (a)   A collection of printed …

Section XX > Chapter 96

Explanatory notes

… Notes. 1.-  This Chapter does not cover :      (a)    Pencils for cosmetic or toilet uses (Chapter 33); … 82 with handles or other parts of carving or moulding materials; heading 96.01 or 96.02 applies, however, to … carving material” means :      (a)    Hard seeds, pips, hulls and nuts and similar vegetable materials of a kind …

Legal note

… Notes. 1.-  This Chapter does not cover :      (a)    Pencils for cosmetic or toilet uses (Chapter 33); … 82 with handles or other parts of carving or moulding materials; heading 96.01 or 96.02 applies, however, to … carving material” means :      (a)    Hard seeds, pips, hulls and nuts and similar vegetable materials of a kind …

Section II > Chapter 12

Explanatory notes

… 1.-  Heading 12.07 applies, inter alia , to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, … Heading 12.08 applies not only to non‑defatted flours and meals but also to flours and meals which have been partially defatted …

Legal note

… 1.-  Heading 12.07 applies, inter alia , to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, … Heading 12.08 applies not only to non‑defatted flours and meals but also to flours and meals which have been partially defatted …

Section VI > Chapter 36

Explanatory notes

… or (b) below. 2.-  The expression “articles of combustible materials” in heading 36.06 applies only to :        (a)   … (for example, tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared … produce a large volume of gas at a high temperature. It also covers certain accessory products required for their …

Legal note

… or (b) below. 2.-  The expression “articles of combustible materials” in heading 36.06 applies only to :        (a)   … (for example, tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, …

Section VI > Chapter 34

Explanatory notes

… or preparations of animal, vegetable or microbial fats or oils of a kind used as mould release preparations … (a)  give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and        … “petroleum oils and oils obtained from bituminous minerals” applies to the products defined in Note 2 to …

Legal note

… or preparations of animal, vegetable or microbial fats or oils of a kind used as mould release preparations … (a)  give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and        … “petroleum oils and oils obtained from bituminous minerals” applies to the products defined in Note 2 to …

Section XVIII > Chapter 90

Explanatory notes

… all kinds (heading 84.41); fittings for adjusting work or tools on machine-tools or water-jet cutting machines, of heading 84.66, … or drawing of circuit patterns on sensitised semiconductor materials) of heading 84.86;        (h)    Searchlights or …

Legal note

… all kinds (heading 84.41); fittings for adjusting work or tools on machine-tools or water-jet cutting machines, of heading 84.66, … or drawing of circuit patterns on sensitised semiconductor materials) of heading 84.86;        (h)    Searchlights or …

Section IX > Chapter 44

Explanatory notes

… purposes (heading 12.11);         (b)   Bamboos or other materials of a woody nature of a kind used primarily for … (for example, smoking pipes and parts thereof, buttons, pencils, and monopods, bipods, tripods and similar articles) … of other headings. 5.‑ Heading 44.17 does not apply to tools in which the blade, working edge, working surface or …

Legal note

… purposes (heading 12.11);         (b)   Bamboos or other materials of a woody nature of a kind used primarily for … (for example, smoking pipes and parts thereof, buttons, pencils, and monopods, bipods, tripods and similar articles) … of other headings. 5.‑ Heading 44.17 does not apply to tools in which the blade, working edge, working surface or …

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