Harmonized System

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Section VII > Chapter 40

Explanatory notes

… Except where the context otherwise requires, throughout the Nomenclature the expression “rubber” means the following … gums, synthetic rubber, factice derived from oils, and such substances reclaimed. 2.‑ This Chapter does not cover : … of Chapter 64;        (c)   Headgear or parts thereof (including bathing caps) of Chapter 65;        (d)   …

Legal note

… Except where the context otherwise requires, throughout the Nomenclature the expression “rubber” means the following … gums, synthetic rubber, factice derived from oils, and such substances reclaimed. 2.‑ This Chapter does not cover : … of Chapter 64;        (c)   Headgear or parts thereof (including bathing caps) of Chapter 65;        (d)   …

Section VI > Chapter 38

Explanatory notes

… grenades (heading 38.13);                    (4)  Certified reference materials specified in Note 2 below; … (b)  Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the … of heading 24.04;          (d)  Slag, ash and residues (including sludges, other than sewage sludge), containing …

Legal note

… grenades (heading 38.13);                    (4)  Certified reference materials specified in Note 2 below; … (b)  Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the … of heading 24.04;          (d)  Slag, ash and residues (including sludges, other than sewage sludge), containing …

Section XVIII > Chapter 90

Explanatory notes

… cover :        (a)    Articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber … in implants in medical, surgical, dental or veterinary sciences are to be classified in heading 90.21;        (g)    Pumps incorporating measuring devices, of heading 84.13; …

Legal note

… cover :        (a)    Articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber … in implants in medical, surgical, dental or veterinary sciences are to be classified in heading 90.21;        (g)    Pumps incorporating measuring devices, of heading 84.13; …

Section VII > Chapter 39

Explanatory notes

… Plastics and articles thereof Notes. 1.‑ Throu gh out the Nomenclature the expression “plastics” means those materials … or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a … the external influence.     Throughout the Nomenclature any reference to “plastics” also includes vulcanised fibre. The …

Legal note

… Notes. 1.‑ Throu gh out the Nomenclature the expression “plastics” means those materials … or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a … the external influence.     Throughout the Nomenclature any reference to “plastics” also includes vulcanised fibre. The …

Section XX > Chapter 95

Explanatory notes

… containers of heading 42.02, 43.03 or 43.04;        (e)    Fancy dress of textiles, of Chapter 61 or 62; sports … of apparel of textiles, of Chapter 61 or 62, whether or not incorporating incidentally protective components such as … or padding in the elbow, knee or groin areas (for example, fencing clothing or soccer goalkeeper jerseys);        …

Legal note

… containers of heading 42.02, 43.03 or 43.04;        (e)    Fancy dress of textiles, of Chapter 61 or 62; sports … of apparel of textiles, of Chapter 61 or 62, whether or not incorporating incidentally protective components such as … or padding in the elbow, knee or groin areas (for example, fencing clothing or soccer goalkeeper jerseys);        …

Section XV > Chapter 74

Explanatory notes

… Tellurium        Zn                    Zinc        Zr                     Zirconium        Other … Mn, Ni, Si.         (b)   Copper alloys         Metallic substances other than unrefined copper in which copper …

Legal note

… Tellurium        Zn                    Zinc        Zr                     Zirconium        Other … Mn, Ni, Si.         (b)   Copper alloys         Metallic substances other than unrefined copper in which copper …

Section XIV > Chapter 71

Explanatory notes

… synthetic or reconstructed); machinery, mechanical appliances or electrical goods, or parts thereof, of Section … The expression “precious or semi-precious stones” does not include any of the substances specified in Note 2 (b) to Chapter 96. 5.-  For …

Legal note

… synthetic or reconstructed); machinery, mechanical appliances or electrical goods, or parts thereof, of Section … The expression “precious or semi-precious stones” does not include any of the substances specified in Note 2 (b) to Chapter 96. 5.-  For …

Section X > Chapter 48

Explanatory notes

… Chapter, except where the context otherwise requires, a reference to “paper” includes references to paperboard (irrespective of thickness …

Legal note

… Chapter, except where the context otherwise requires, a reference to “paper” includes references to paperboard (irrespective of thickness …

Section XI

Section VIII > Chapter 41

Explanatory notes

… and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs … the purposes of headings 41.04 to 41.06, the term “crust” includes hides and skins that have been retanned, coloured … (stuffed) prior to drying. 3.-   Throughout the Nomenclature the expression “composition leather” means only …

Legal note

… and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs … the purposes of headings 41.04 to 41.06, the term “crust” includes hides and skins that have been retanned, coloured … (stuffed) prior to drying. 3.-   Throughout the Nomenclature the expression “composition leather” means only …