Harmonized System

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Section III > Chapter 15

Explanatory notes

… fats and oils , whether crude, purified or refined or treated in certain ways (e.g., boiled, sulphurised or … Animal or vegetable waxes. (5) Residues resulting from the treatment of fatty substances or of animal or vegetable … persistent greasy stain on paper.        The esters forming triglyceride fats can be broken up (saponification) by the …

Legal note

… 1.- This Chapter does not cover :        (a) Pig fat or poultry fat of heading 02.09 ;        (b) Cocoa butter, fat … does not apply to oils obtained from olives by solvent extraction (heading  15.10 ). 3.- Heading 15.18 does not …

Section XIII > Chapter 69

Explanatory notes

… with a high melting point, such as oxides, carbides, nitrides, graphite or other carbon, and in some cases … 81.13;        (e)    Articles of Chapter 82;        (f)    Electrical insulators (heading 85.46) or fittings of … closely bound together as a result of diffusion, chemical transformation or partial fusion. Articles heated to …

Legal note

… with a high melting point, such as oxides, carbides, nitrides, graphite or other carbon, and in some cases … 81.13;        (e)    Articles of Chapter 82;        (f)    Electrical insulators (heading 85.46) or fittings of …

Section XIII > Chapter 68

Explanatory notes

… (f)   Lithographic stones of heading 84.42;        (g)   Electrical insulators (heading 85.46) or fittings of … drawing slates) or of heading 96.20 (monopods, bipods, tripods and similar articles); or        (n)   Articles of … goods obtained by processes involving a more radical transformation of the original raw material (e.g., fusion to …

Legal note

… (f)   Lithographic stones of heading 84.42;        (g)   Electrical insulators (heading 85.46) or fittings of … drawing slates) or of heading 96.20 (monopods, bipods, tripods and similar articles); or        (n)   Articles of …

Section XI > Chapter 63

Explanatory notes

… accessories, and parts thereof;         (ii)   Blankets and travelling rugs;         (iii)   Bed linen, table linen, … this sub‑Chapter is not affected by the presence of minor trimmings or accessories of furskin, metal (including …

Legal note

… accessories, and parts thereof;         (ii)   Blankets and travelling rugs;         (iii)   Bed linen, table linen, … articles, other than carpets of headings 57.01 to 57.05 and tapestries of heading 58.05;        (b) Footwear and …

Section XII > Chapter 64

Explanatory notes

… hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate … the like;        (b)    Skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, …

Legal note

… hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate … the like;        (b)    Skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, …

Section IV > Chapter 20

Explanatory notes

… the expression “obtained by cooking” means obtained by heat treatment at atmospheric pressure or under reduced pressure … not containing added spirit” means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding … fermented nor containing added alcohol, or of an alcoholic strength by volume not exceeding 0.5 % vol. (6)   …

Legal note

… the expression “obtained by cooking” means obtained by heat treatment at atmospheric pressure or under reduced pressure … not containing added spirit” means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding …

Section XII > Chapter 66

Explanatory notes

… sun umbrellas). 2.-  Heading 66.03 does not cover parts, trimmings or accessories of textile material, or covers, … or 66.02 are to be classified separately and are not to be treated as forming part of those articles. …

Legal note

… sun umbrellas). 2.-  Heading 66.03 does not cover parts, trimmings or accessories of textile material, or covers, … or 66.02 are to be classified separately and are not to be treated as forming part of those articles. …

Section XII > Chapter 67

Explanatory notes

… This Chapter does not cover :        (a)   Filtering and straining cloth of human hair (heading 59.11);        (b)   … in which feathers or down constitute no more than mere trimming or padding; or        (c)   Artificial flowers or …

Legal note

… This Chapter does not cover :        (a)   Filtering and straining cloth of human hair (heading 59.11);        (b)   … in which feathers or down constitute no more than mere trimming or padding; or        (c)   Artificial flowers or …

Section II > Chapter 10

Explanatory notes

… Note. 1.-  The term “durum wheat” means wheat of the Triticum durum species and the hybrids derived from the inter‑specific crossing of Triticum durum which have the same number (28) of …

Legal note

… Note. 1.-  The term “durum wheat” means wheat of the Triticum durum species and the hybrids derived from the inter‑specific crossing of Triticum durum which have the same number (28) of …

Section XI > Chapter 56

Explanatory notes

… (Chapter 39 or 40); or        (c)    Plates, sheets or strip of cellular plastics or cellular rubber combined with … or 40). 4.‑   Heading 56.04 does not cover textile yarn, or strip or the like of heading 54.04 or 54.05, in which the …

Legal note

… (Chapter 39 or 40); or        (c)    Plates, sheets or strip of cellular plastics or cellular rubber combined with … or 40). 4.‑   Heading 56.04 does not cover textile yarn, or strip or the like of heading 54.04 or 54.05, in which the …

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