Harmonized System

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Section XI > Chapter 63

Explanatory notes

… to the following goods :        (a)    Articles of textile materials :         (i)   Clothing and clothing accessories, … specifically described in other Chapters of Section XI or elsewhere in the Nomenclature. (The expression “made up … made up in the sense defined in Note 7 to Section XI (see also Part (II) of the General Explanatory Note to Section …

Legal note

… to the following goods :        (a)    Articles of textile materials :         (i)   Clothing and clothing accessories, …

Section II > Chapter 6

Explanatory notes

… that kind, account not being taken of accessories of other materials. However, these headings do not include collages … condition suitable for planting or ornamental purposes and also chicory plants and roots, other than roots of heading … the kinds used as food and those for planting. The Chapter also covers : (1) Cut flowers and flower buds, foliage, …

Legal note

… that kind, account not being taken of accessories of other materials. However, these headings do not include collages …

Section XVIII > Chapter 92

Explanatory notes

… same heading as the relative instruments. Cards, discs and rolls of heading 92.09 presented with an instrument are to … and not in heading 92.09. However, cards, discs and rolls of heading 92.09 presented with an instrument are to …

Legal note

… same heading as the relative instruments. Cards, discs and rolls of heading 92.09 presented with an instrument are to …

Section IV > Chapter 17

Explanatory notes

… sucrose, lactose, maltose, glucose and fructose), but also sugar syrups, artificial honey, caramel, molasses …

Section IV > Chapter 24

Explanatory notes

… of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not … covers not only unmanufactured and manufactured tobacco but also manufactured tobacco substitutes which do not contain …

Legal note

… of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not …

Section VI > Chapter 31

Explanatory notes

… (a) or 5 below); or        (c)  Cultured potassium chloride crystals (other than optical elements) weighing not less …

Legal note

… (a) or 5 below); or        (c)  Cultured potassium chloride crystals (other than optical elements) weighing not less …

Section IV > Chapter 20

Explanatory notes

… in Chapter 7, 8 or 11;        (b) Vegetable fats and oils (Chapter 15);        (c) Food preparations containing …

Legal note

… in Chapter 7, 8 or 11;        (b) Vegetable fats and oils (Chapter 15);        (c) Food preparations containing …

Section XII > Chapter 66

Explanatory notes

… trimmings or accessories of textile material, or covers, tassels, thongs, umbrella cases or the like, of any …

Legal note

… trimmings or accessories of textile material, or covers, tassels, thongs, umbrella cases or the like, of any …

Section XII > Chapter 67

Explanatory notes

… foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding, forging, …

Legal note

… foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding, forging, …

Section VI > Chapter 29 > Heading 2939

Explanatory notes

… intermixtures or preparations are excluded . The heading also excludes saps and vegetable extracts, such as dried … of ephedra cover alkaloids contained in ephedra species and also obtained synthetically. (1)   Ephedrine* , contained in Ephedra vulgaris and also obtained synthetically; colourless crystals; used in …