Harmonized System

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Section VIII > Chapter 41

Explanatory notes

… hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying. 3.-   Throughout the … dehairing and defleshing (“fleshing”), then removing the lime and other substances used in dehairing, and finally … which gives the resultant product stability against heat, light or perspiration and makes a hide or skin mouldable and …

Legal note

… Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, … hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying. 3.-   Throughout the …

Section XXI > Chapter 97

Explanatory notes

… or revenue stamps, postal stationery (stamped paper) or the like, of heading 49.07;        (b)    Theatrical scenery, studio back‑cloths or the like, of painted canvas (heading 59.07) except if they may … 97.02, the expression “original engravings, prints and lithographs” means impressions produced directly, in black …

Legal note

… or revenue stamps, postal stationery (stamped paper) or the like, of heading 49.07;        (b)    Theatrical scenery, studio back‑cloths or the like, of painted canvas (heading 59.07) except if they may … 97.02, the expression “original engravings, prints and lithographs” means impressions produced directly, in black …

Section XV > Chapter 82

Explanatory notes

… the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive. 2.‑  Parts of base metal of the … independently in the hand, such as appliances for spraying liquids or powders ( heading 84.24 ), pneumatic tools ( …

Legal note

… the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive. 2.‑  Parts of base metal of the … and cutting plates for electric shavers and electric hair clippers are to be classified in heading 85.10. 3.‑  Sets …

Section XV > Chapter 80

Explanatory notes

… content by weight of any bismuth or copper is less than the limit specified in the following table : TABLE ‑ Other elements Element Limiting content % by weight Bi                            … Copper 0.1 0.4        (b)    Tin alloys        Metallic substances in which tin predominates by weight over …

Legal note

… content by weight of any bismuth or copper is less than the limit specified in the following table : TABLE ‑ Other elements Element Limiting content % by weight Bi                            … Copper 0.1 0.4        (b)    Tin alloys        Metallic substances in which tin predominates by weight over …

Section II > Chapter 7

Explanatory notes

… the word “vegetables” includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn ( … 3.‑  Heading 07.12 covers all dried vegetables of the kinds falling in headings 07.01 to 07.11, other than : (a)  dried … This Chapter covers vegetables, including the products listed in Note 2 to the Chapter, whether fresh, chilled, …

Legal note

… the word “vegetables” includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn ( … 3.‑  Heading 07.12 covers all dried vegetables of the kinds falling in headings 07.01 to 07.11, other than : (a)  dried … from this Chapter (heading 09.04). 5.‑  Heading 07.11 applies to vegetables which have been treated solely to …

Section XX > Chapter 96

Explanatory notes

… of carving or moulding materials; heading 96.01 or 96.02 applies, however, to separately presented handles or other … of Chapter 94 (for example, furniture, luminaires and lighting fittings);      (l)    Articles of Chapter 95 … (sanitary towels (pads) and tampons, napkins and napkin liners and similar articles, of any material) and various …

Legal note

… of carving or moulding materials; heading 96.01 or 96.02 applies, however, to separately presented handles or other … drawing pens (heading 90.17), brushes of a kind specialised for use in dentistry or for medical, surgical or … of Chapter 94 (for example, furniture, luminaires and lighting fittings);      (l)    Articles of Chapter 95 …

Section IX > Chapter 46

Explanatory notes

… natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of … of Chapter 94 (for example, furniture, luminaires and lighting fittings). 3.‑  For the purposes of heading 46.01, … made by interlacing, weaving or by similar methods of assembling unspun materials, particularly : (1) Straw, osier …

Legal note

… natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of … textile rovings or yarns, or monofilament and strip and the like of Chapter 54. 2.‑  This Chapter does not cover : … of Chapter 94 (for example, furniture, luminaires and lighting fittings). 3.‑  For the purposes of heading 46.01, …

Section VI > Chapter 33

Explanatory notes

… aromatics. 3.-  Headings 33.03 to 33.07 apply, inter alia , to products, whether or not mixed (other than aqueous … cosmetic or toilet preparations” in heading 33.07 applies, inter alia , to the following products : scented … of a kind sold to the consumer and put up with labels, literature or other indications that they are for use as …

Legal note

… aromatics. 3.-  Headings 33.03 to 33.07 apply, inter alia , to products, whether or not mixed (other than aqueous … cosmetic or toilet preparations” in heading 33.07 applies, inter alia , to the following products : scented sachets; …

Section XII > Chapter 66

Explanatory notes

… does not cover :        (a) Measure walking-sticks or the like (heading 90.17);        (b) Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or        (c) Goods of Chapter 95 (for … material, or covers, tassels, thongs, umbrella cases or the like, of any material. Such goods presented with, but not …

Legal note

… does not cover :        (a) Measure walking-sticks or the like (heading 90.17);        (b) Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or        (c) Goods of Chapter 95 (for … material, or covers, tassels, thongs, umbrella cases or the like, of any material. Such goods presented with, but not …

Section XII > Chapter 67

Explanatory notes

… (a)   Articles in which feathers or down constitute only filling or padding (for example, bedding of heading 94.04); … trimming or padding; or        (c)   Artificial flowers or foliage or parts thereof or made up articles of heading … of glass (Chapter 70); or        (b)   Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other …

Legal note

… (a)   Articles in which feathers or down constitute only filling or padding (for example, bedding of heading 94.04); … trimming or padding; or        (c)   Artificial flowers or foliage or parts thereof or made up articles of heading … of glass (Chapter 70); or        (b)   Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other …