Harmonized System

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Section XII > Chapter 64

Explanatory notes

… (b)    Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper … the purposes of heading 64.06, the term “parts” does not include pegs, protectors, eyelets, hooks, buckles, … under headings 64.01 to 64.05, various types of footwear (including overshoes) irrespective of their shape and size, …

Legal note

… (b)    Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper … the purposes of heading 64.06, the term “parts” does not include pegs, protectors, eyelets, hooks, buckles, … Chapter :        (a)    the terms “rubber” and “plastics” include woven fabrics or other textile products with an …

Section XI > Chapter 62

Explanatory notes

… made up articles of any textile fabric other than wadding, excluding knitted or crocheted articles (other than those of … -     one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, … considered separately.                 The term “suit” includes the following sets of garments, whether or not they …

Legal note

… made up articles of any textile fabric other than wadding, excluding knitted or crocheted articles (other than those of … -     one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, … considered separately.                 The term “suit” includes the following sets of garments, whether or not they …

Section II > Chapter 12

Explanatory notes

… vetches (other than those of the species Vicia faba ) or of lupines are to be regarded as “seeds of a kind used for … heading 12.12, the term “seaweeds and other algae” does not include :        (a) Dead single‑cell micro‑organisms of … a solid component which contains less than 30 micromoles of glucosinolates per gram. GENERAL Headings 12.01 to …

Legal note

… vetches (other than those of the species Vicia faba ) or of lupines are to be regarded as “seeds of a kind used for … heading 12.12, the term “seaweeds and other algae” does not include :        (a) Dead single‑cell micro‑organisms of … a solid component which contains less than 30 micromoles of glucosinolates per gram. …

Section XVI > Chapter 84

Explanatory notes

… only to machine-tools for working metal, other than lathes (including turning centres), which can carry out different … transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless …

Legal note

… only to machine-tools for working metal, other than lathes (including turning centres), which can carry out different … transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless …

Section IV > Chapter 20

Explanatory notes

… meat, meat offal, blood, insects, fish or  crustaceans , molluscs or other aquatic invertebrates, or any combination … added spirit” means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5 % vol. … meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination …

Legal note

… meat, meat offal, blood, insects, fish or  crustaceans , molluscs or other aquatic invertebrates, or any combination … added spirit” means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5 % vol. …

Section XXI > Chapter 97

Explanatory notes

… of the process or of the material employed by him, but not including any mechanical or photomechanical process. 4.‑  … with those articles, provided they are of a kind and of a value normal to those articles. Frames which are not of a kind or of a value normal to the articles referred to in this Note are to …

Legal note

… of the process or of the material employed by him, but not including any mechanical or photomechanical process. 4.‑  … with those articles, provided they are of a kind and of a value normal to those articles. Frames which are not of a kind or of a value normal to the articles referred to in this Note are to …

Section XVI

Explanatory notes

… to the following rules :       (a)   Parts which are goods included in any of the headings of Chapter 84 or 85 (other … machine, or with a number of machines of the same heading (including a machine of heading 84.79 or 85.43) are to be … machines, label‑printing machines), are however not included and should be classified in their own appropriate …

Legal note

… to the following rules :       (a)   Parts which are goods included in any of the headings of Chapter 84 or 85 (other … machine, or with a number of machines of the same heading (including a machine of heading 84.79 or 85.43) are to be … performs the principal function. 4.‑  Where a machine (including a combination of machines) consists of individual …

Section VIII > Chapter 43

Explanatory notes

… toys, games, sports requisites). 3.‑   Heading 43.03 includes furskins and parts thereof, assembled with the … Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or …

Legal note

… toys, games, sports requisites). 3.‑   Heading 43.03 includes furskins and parts thereof, assembled with the … Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or …

Section II > Chapter 8

Explanatory notes

… by the addition of vegetable oil or small quantities of glucose syrup),        provided that they retain the … gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate … covers fruit, nuts and peel of citrus fruit or melons (including watermelons), generally intended for human …

Legal note

… by the addition of vegetable oil or small quantities of glucose syrup),        provided that they retain the … gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate …

Section XV > Chapter 82

Explanatory notes

… base metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain … use as defined in Note 2 to Section XV are in all cases excluded from this Chapter.        Heads, blades and cutting … 90, nor articles of heading 96.03 or 96.04. This Chapter includes : (A) Tools which, apart from certain specified …

Legal note

… base metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain … use as defined in Note 2 to Section XV are in all cases excluded from this Chapter.        Heads, blades and cutting …