Harmonized System

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Section VIII > Chapter 41

Explanatory notes

… raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or … of swine (including peccary), of chamois, of gazelle of camels (including dromedaries) , of reindeer, of elk, of … and furskins) (headings 41.01 to 41.03). These headings also include raw hides and skins with the hair or wool on of …

Legal note

… raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, … of swine (including peccary), of chamois, of gazelle of camels (including dromedaries) , of reindeer, of elk, of …

Section XVII > Chapter 87

Explanatory notes

… or tramway rolling-stock designed solely for running on rails. 2.‑  For the purposes of this Chapter, “tractors” … in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.        Machines … another vehicle, pushing or pulling by hand or drawing by animals (heading 87.16). The Chapter also covers air‑cushion …

Legal note

… or tramway rolling-stock designed solely for running on rails. 2.‑  For the purposes of this Chapter, “tractors” … in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.        Machines and working tools designed for fitting to tractors of heading 87.01 as …

Section VIII > Chapter 42

Explanatory notes

… (a)    Sterile surgical catgut or similar sterile suture materials (heading  30.06);        (b)    Articles of … or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, … or composition leather; however, headings 42.01 and 42.02 also include certain articles characteristically of the …

Legal note

… (a)    Sterile surgical catgut or similar sterile suture materials (heading  30.06);        (b)    Articles of … 39.23);                 (b)     Articles of plaiting materials (heading  46.02).        (B)   Articles of … or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, …

Section VIII > Chapter 43

Explanatory notes

… furskins of heading 43.01, apply to hides or skins of all animals which have been tanned or dressed with the hair or … and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in … furskins and articles of furskin of some species of wild animals which are now threatened with extinction or which …

Legal note

… furskins of heading 43.01, apply to hides or skins of all animals which have been tanned or dressed with the hair or … and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in … fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained …

Section XI > Chapter 58

Explanatory notes

… or to other goods of Chapter 59. 2.‑  Heading 58.01 also includes woven weft pile fabrics which have not yet had … of sequins, beads or ornamental motifs of textile or other materials. The heading does not apply to needlework tapestry … In addition to the products of heading 58.09, this Chapter also includes articles made of metal thread and of a kind …

Legal note

… or to other goods of Chapter 59. 2.‑  Heading 58.01 also includes woven weft pile fabrics which have not yet had … of sequins, beads or ornamental motifs of textile or other materials. The heading does not apply to needlework tapestry … In addition to the products of heading 58.09, this Chapter also includes articles made of metal thread and of a kind …

Section XII > Chapter 65

Explanatory notes

…        (b) Asbestos headgear (heading 68.12); or        (c) Dolls' hats, other toy hats or carnival articles of Chapter … sewing other than those obtained simply by sewing strips in spirals. GENERAL With the exception of the articles listed … hats and other headgear of all kinds, irrespective of the materials of which they are made and of their intended use …

Legal note

…        (b) Asbestos headgear (heading 68.12); or        (c) Dolls' hats, other toy hats or carnival articles of Chapter … sewing other than those obtained simply by sewing strips in spirals. …

Section IV > Chapter 23

Explanatory notes

… includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the … vegetable materials used by food‑preparing industries, and also certain products of animal origin. The main use of most …

Legal note

… includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the …

Section XV > Chapter 74

Explanatory notes

… agents or for similar uses in the metallurgy of non‑ferrous metals. However, copper phosphide (phosphor copper) containing more than 15 % by weight of phosphorus falls in heading 28.53. Subheading Note. 1.‑  In this … various ores (see Explanatory Note to heading 26.03) and is also worked up from the metal in its native state, or …

Legal note

… agents or for similar uses in the metallurgy of non‑ferrous metals. However, copper phosphide (phosphor copper) containing more than 15 % by weight of phosphorus falls in heading 28.53. Subheading Note. 1.‑  In this …

Section XI > Chapter 60

Explanatory notes

…        (a)   Crochet lace of heading 58.04;        (b)   Labels, badges or similar articles, knitted or crocheted, of … remain classified in heading 60.01. 2.‑  This Chapter also includes fabrics made of metal thread and of a kind … or more knitting needles or with a crochet hook. They may also be made on rectilinear or circular knitting machines …

Legal note

…        (a)   Crochet lace of heading 58.04;        (b)   Labels, badges or similar articles, knitted or crocheted, of … remain classified in heading 60.01. 2.‑  This Chapter also includes fabrics made of metal thread and of a kind …

Section XXI > Chapter 97

Explanatory notes

… they may be classified in heading 97.06; or        (c)    Pearls, natural or cultured, or precious or semi‑precious … of this Chapter. 6.‑  Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, … covers : (A) Certain works of art : paintings, drawings and pastels, executed entirely by hand, and collages, mosaics …

Legal note

… they may be classified in heading 97.06; or        (c)    Pearls, natural or cultured, or precious or semi‑precious … of this Chapter. 6.‑  Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, …

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