Harmonized System

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Section VI

Explanatory notes

… to a description in heading 28.44 or 28.45 are to be classified in those headings and in no other heading of the … to a description in heading 28.43, 28.46 or 28.52 are to be classified in those headings and in no other heading of this Section. 2.-  Subject to Note 1 above, goods classifiable in heading 30.04, 30.05, 30.06, 32.12, 33.03, …

Legal note

… to a description in heading 28.44 or 28.45 are to be classified in those headings and in no other heading of the … to a description in heading 28.43, 28.46 or 28.52 are to be classified in those headings and in no other heading of this Section. 2.-  Subject to Note 1 above, goods classifiable in heading 30.04, 30.05, 30.06, 32.12, 33.03, …

Section XXI > Chapter 97

Explanatory notes

… of painted canvas (heading 59.07) except if they may be classified in heading 97.06; or        (c)    Pearls, … 2.‑  Heading 97.01 does not apply to mosaics that are mass-produced reproductions, casts or works of conventional … by artists. 3.‑  For the purposes of heading 97.02, the expression “original engravings, prints and lithographs” …

Legal note

… of painted canvas (heading 59.07) except if they may be classified in heading 97.06; or        (c)    Pearls, … 2.‑  Heading 97.01 does not apply to mosaics that are mass-produced reproductions, casts or works of conventional … by artists. 3.‑  For the purposes of heading 97.02, the expression “original engravings, prints and lithographs” …

Section IV > Chapter 20

Explanatory notes

… (a) Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;        (b) … the dry weight content of which is 7 % or more is to be classified in heading 20.02. 5.-  For the purposes of heading 20.07, the expression “obtained by cooking” means obtained by heat …

Legal note

… (a) Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;        (b) … the dry weight content of which is 7 % or more is to be classified in heading 20.02. 5.-  For the purposes of heading 20.07, the expression “obtained by cooking” means obtained by heat …

Section X > Chapter 49

Explanatory notes

… machine, produced under the control of an automatic data processing machine, embossed, photographed, photocopied, thermocopied or … more than one number under a single cover are to be classified in heading 49.01, whether or not containing …

Legal note

… machine, produced under the control of an automatic data processing machine, embossed, photographed, photocopied, thermocopied or … more than one number under a single cover are to be classified in heading 49.01, whether or not containing …

Section XVIII > Chapter 91

Explanatory notes

… This Chapter does not cover :        (a)   Clock or watch glasses or weights (classified according to their constituent material);        … 84.82); or        (g)   Articles of Chapter 85, not yet assembled together or with other components into watch or …

Legal note

… This Chapter does not cover :        (a)   Clock or watch glasses or weights (classified according to their constituent material);        … 84.82); or        (g)   Articles of Chapter 85, not yet assembled together or with other components into watch or …

Section VI > Chapter 30

Explanatory notes

… (transdermal systems), containing nicotine and intended to assist tobacco use cessation (heading 24.04);        (c)  Plasters specially …        (d)  Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading 33.01); …

Legal note

… (transdermal systems), containing nicotine and intended to assist tobacco use cessation (heading 24.04);        (c)  Plasters specially …        (d)  Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading 33.01); …

Section VI > Chapter 38

Explanatory notes

… or XV). 2.-  (A)  For the purpose of heading 38.22, the expression “certified reference materials” means reference … used to determine these values and the degree of certainty associated with each value and which are suitable for … the exception of the products of Chapter 28 or 29, for the classification of certified reference materials, …

Legal note

… or XV). 2.-  (A)  For the purpose of heading 38.22, the expression “certified reference materials” means reference … used to determine these values and the degree of certainty associated with each value and which are suitable for … the exception of the products of Chapter 28 or 29, for the classification of certified reference materials, …

Section I > Chapter 4

Explanatory notes

… origin, not elsewhere specified or included Notes. 1.-  The expression “milk ” means full cream milk or partially or … in part, any milk constituent, and the product retains the essential character of yogurt. 3.-  For the purposes of … chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria.        (b)     The …

Legal note

… Notes. 1.-  The expression “milk ” means full cream milk or partially or … in part, any milk constituent, and the product retains the essential character of yogurt. 3.-  For the purposes of … chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria.        (b)     The …

Section XII > Chapter 64

Explanatory notes

… of plastics) without applied soles. These products are classified according to their constituent material;        … greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, … 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the expression “sports footwear” applies only to :        (a)    …

Legal note

… of plastics) without applied soles. These products are classified according to their constituent material;        … greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, … 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the expression “sports footwear” applies only to :        (a)    …

Section VIII > Chapter 41

Explanatory notes

… Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with … which have undergone a tanning (including pre-tanning) process which is reversible (headings 41.01 to 41.03, as the …

Legal note

… Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with … which have undergone a tanning (including pre-tanning) process which is reversible (headings 41.01 to 41.03, as the …