Harmonized System

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Section II > Chapter 13

Explanatory notes

… extracts (heading 32.01 or 32.03);        (ij)  Essential oils, concretes, absolutes, resinoids, extracted oleoresins, … aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a …

Legal note

… extracts (heading 32.01 or 32.03);        (ij)  Essential oils, concretes, absolutes, resinoids, extracted oleoresins, … aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a …

Section I > Chapter 2

Explanatory notes

… (heading 04.10);       (c) Guts, bladders or stomachs of animals (heading 05.04) or animal blood (heading 05.11 or … quarters, pieces, etc., to meat offal, and to flours and meals of meat or meat offal, of all animals ( except fish … human consumption, obtained from meat or meat offal, are also excluded ( heading 23.01 ). Offal generally can be …

Legal note

… (heading 04.10);       (c) Guts, bladders or stomachs of animals (heading 05.04) or animal blood (heading 05.11 or …

Section XV > Chapter 75

Explanatory notes

… the term “wire” applies only to products, whether or not in coils, of any cross-sectional shape, of which no … mainly in the production of many alloys especially alloy steels, for coating other metals usually by electrodeposition and as a catalyst in …

Legal note

… the term “wire” applies only to products, whether or not in coils, of any cross-sectional shape, of which no …

Section XI > Chapter 51

Explanatory notes

…        (c)    “Coarse animal hair” means the hair of animals not mentioned above, excluding brush‑making hair and … and fine or coarse animal hair, including mixed textile materials classified as wool or animal hair, at the various … materials to their transformation into woven fabrics. It also includes yarns and fabrics of horsehair, but excludes …

Legal note

…        (c)    “Coarse animal hair” means the hair of animals not mentioned above, excluding brush‑making hair and …

Section XIX > Chapter 93

Explanatory notes

… be mounted (Chapter 90);        (e)   Bows, arrows, fencing foils or toys (Chapter 95); or        (f)   Collectors’ … of an explosive charge (e.g., line‑throwing guns and Very pistols). (4) Ammunition and missiles ( other than articles … Explanatory Notes to headings 93.05 and 93.06), the Chapter also includes parts and accessories of arms and parts of …

Legal note

… be mounted (Chapter 90);        (e)   Bows, arrows, fencing foils or toys (Chapter 95); or        (f)   Collectors’ …

Section XV > Chapter 76

Explanatory notes

… the term “wire” applies only to products, whether or not in coils, of any cross-sectional shape, of which no … can be obtained almost completely pure. Aluminium may also be obtained by the treatment of certain other ores such … forged, stamped, and may be cast, etc. Like other soft metals, aluminium is also very suitable for extrusion and …

Legal note

… the term “wire” applies only to products, whether or not in coils, of any cross-sectional shape, of which no …

Section XI > Chapter 59

Explanatory notes

… expression “textile wall coverings” napplies to products in rolls, of a width of not less than 45 cm, suitable for wall …

Legal note

… expression “textile wall coverings” napplies to products in rolls, of a width of not less than 45 cm, suitable for wall …

Section XII > Chapter 64

Explanatory notes

… of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments. Subheading Note. … which they are designed, their method of manufacture or the materials of which they are made. For the purposes of this … These accessories or reinforcements include spikes, bars, nails, protectors or similar attachments (including a thin …

Legal note

… of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments. Subheading Note. …

Section VI

Explanatory notes

… VI by virtue of being described by name or function and also to heading 38.27, then it is classifiable in a heading … are classified under heading 28.44, even though they could also fall under some other heading of the Nomenclature. … chemically defined) are classified in heading 28.45 and not elsewhere in the Nomenclature. Thus, the isotope of carbon …

Legal note

… VI by virtue of being described by name or function and also to heading 38.27, then it is classifiable in a heading …

Section XI > Chapter 57

Explanatory notes

… floor coverings” means floor coverings in which textile materials serve as the exposed surface of the article when … carpets and other textile floor coverings in which textile materials serve as the exposed surface of the article when … stairs, in the length for cutting and making up. They may also be impregnated (e.g., with latex) or backed with woven …

Legal note

… floor coverings” means floor coverings in which textile materials serve as the exposed surface of the article when …