Harmonized System

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Section XX > Chapter 96

Explanatory notes

… pearls, or precious or semi‑precious stones (natural, synthetic or reconstructed). However, headings 96.01 to … cultured pearls, precious or semi‑precious stones (natural, synthetic or reconstructed), precious metal or metal clad … pearls, of precious or semi‑precious stones (natural, synthetic or reconstructed), or of precious metal or metal …

Legal note

… pearls, or precious or semi‑precious stones (natural, synthetic or reconstructed). However, headings 96.01 to … cultured pearls, precious or semi‑precious stones (natural, synthetic or reconstructed), precious metal or metal clad …

Section II > Chapter 8

Explanatory notes

… addition of vegetable oil or small quantities of glucose syrup),        provided that they retain the character of … are subjected to prolonged soaking in a concentrated sugar syrup so that much of the water and the natural sugar of the fruit is replaced by sugar from the syrup. The fruit may subsequently be air-dried to further …

Legal note

… addition of vegetable oil or small quantities of glucose syrup),        provided that they retain the character of …

Section XV > Chapter 82

Explanatory notes

…       (c)    Precious or semi‑precious stones (natural, synthetic or reconstructed) on a support of base metal, … however, includes tools if the working part is of natural, synthetic or reconstructed precious or semi‑precious stones … pearls, or precious or semi‑precious stones (natural, synthetic or reconstructed) (except as working parts as …

Legal note

…       (c)    Precious or semi‑precious stones (natural, synthetic or reconstructed) on a support of base metal, …

Section XVI

Explanatory notes

…       (f)   Precious or semi‑precious stones (natural, synthetic or reconstructed) of headings 71.02 to 71.04, or … wholly of precious or semi‑precious stones (natural, synthetic or reconstructed) ( heading 71.02 , 71.03 , 71.04 …

Legal note

…       (f)   Precious or semi‑precious stones (natural, synthetic or reconstructed) of headings 71.02 to 71.04, or …

Section VI > Chapter 28

Explanatory notes

…        (f) Precious or semi‑precious stones (natural, synthetic or reconstructed) or dust or powder of such stones … . (4)   Precious or semi‑precious stones (natural, synthetic or reconstructed), and dust or powder of such …

Legal note

…        (f) Precious or semi‑precious stones (natural, synthetic or reconstructed) or dust or powder of such stones …

Section XVII

Explanatory notes

… or traffic control equipment for hovertrain transport systems as signalling, safety or traffic control equipment … by its principal use . Thus the steering gear, braking systems, road wheels, mudguards, etc., used on many of the … etc.); examples of such goods include brakes, steering systems, wheels, axles, etc. Such parts and accessories are …

Legal note

… or traffic control equipment for hovertrain transport systems as signalling, safety or traffic control equipment …

Section XIII > Chapter 70

Explanatory notes

… fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, …

Legal note

… fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, …

Section XII > Chapter 64

Explanatory notes

… cover :        (a)    Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) … not , however, include disposable foot or shoe coverings of flimsy material (paper, sheeting of plastics, etc.) without …

Legal note

… cover :        (a)    Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) …

Section XX > Chapter 95

Explanatory notes

… cultured pearls, precious or semi‑precious stones (natural, synthetic or reconstructed), precious metal or metal clad … cultured pearls, precious or semi‑precious stones (natural, synthetic or reconstructed), precious metal or metal clad …

Legal note

… cultured pearls, precious or semi‑precious stones (natural, synthetic or reconstructed), precious metal or metal clad …

Section XI

Explanatory notes

… yarn “means filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which … (a)  A woven fabric composed of :       40 % by weight of synthetic staple fibres,       35 % by weight of combed … is not classified in heading 55.15 (other woven fabrics of synthetic staple fibres) but comes under heading 51.12 …

Legal note

… yarn “means filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which …