Harmonized System

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Section II > Chapter 9

Explanatory notes

… of the products of headings 09.04 to 09.10 are to be classified as follows :      (a) Mixtures of two or more of the products of the same heading are to be classified in that heading;     (b) Mixtures of two or more of the products of different headings are to be classified in heading 09.10.     The addition of other …

Legal note

… of the products of headings 09.04 to 09.10 are to be classified as follows :      (a) Mixtures of two or more of the products of the same heading are to be classified in that heading;     (b) Mixtures of two or more of the products of different headings are to be classified in heading 09.10.     The addition of other …

Section VI > Chapter 30

Explanatory notes

… (heading 24.04);        (c)  Plasters specially calcined or finely ground for use in dentistry (heading 25.20);        … medicaments;        (f)  Dental cements and other dental fillings; bone reconstruction cements;        (g)  First-aid boxes and kits;        (h)  Chemical contraceptive …

Legal note

… (heading 24.04);        (c)  Plasters specially calcined or finely ground for use in dentistry (heading 25.20);        … medicaments;        (f)  Dental cements and other dental fillings; bone reconstruction cements;        (g)  First-aid boxes and kits;        (h)  Chemical contraceptive …

Section II > Chapter 10

Explanatory notes

… Chapter 10 Cereals Notes. 1.-  (A)     The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, … durum species and the hybrids derived from the inter‑specific crossing of Triticum durum which have the same …

Legal note

… Notes. 1.-  (A)     The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, … durum species and the hybrids derived from the inter‑specific crossing of Triticum durum which have the same …

Section VI > Chapter 36

Explanatory notes

… Notes. 1.-  This Chapter does not cover separate chemically defined compounds other than those described in Note 2 (a) … or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a … not exceeding 300 cm 3 ; and        (c)   Resin torches, firelighters and the like. GENERAL This Chapter includes …

Legal note

… Notes. 1.-  This Chapter does not cover separate chemically defined compounds other than those described in Note 2 (a) … or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a … not exceeding 300 cm 3 ; and        (c)   Resin torches, firelighters and the like. …

Section XV > Chapter 74

Explanatory notes

… copper is refined in a reverberatory furnace to produce firerefined copper and, where required, may be further … used in the manufacture of springs and woven wire gauze for filters, screens, etc. (3)   Copper‑nickel‑zinc base alloys … slide fasteners, various applications in the electrical field such as clamps, springs, connectors, receptacles, …

Legal note

… have the meanings hereby assigned to them :         (a)   Refined copper        Metal containing at least 99.85 % by … by weight of any other element does not exceed the limit specified in the following table : TABLE ‑ Other elements … (b)   Copper alloys         Metallic substances other than unrefined copper in which copper predominates by weight over …

Section XIX > Chapter 93

Explanatory notes

… goods of plastics (Chapter 39);        (c)   Armoured fighting vehicles (heading 87.10);        (d)   Telescopic … devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are … stands), etc. (3) Other devices which operate by the firing of an explosive charge (e.g., line‑throwing guns and …

Legal note

… signalling flares);        (b)   Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), … goods of plastics (Chapter 39);        (c)   Armoured fighting vehicles (heading 87.10);        (d)   Telescopic … devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are …

Section VII

Explanatory notes

… to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, … identifiable as being intended to be used together without first being repacked;        (b)   presented together; and … obtain a product of Section VI or VII. Such sets are to be classified in the heading appropriate to that product …

Legal note

… to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, … identifiable as being intended to be used together without first being repacked;        (b)   presented together; and …

Section XVIII > Chapter 91

Explanatory notes

… plate and the bridges. The plate, to which the bridges are fixed by screws and pins, is the basic support of the … assembled movement, together with the dial and hands, is fitted in the container or case. The balance‑wheel, the escapement parts and the train parts are finely pivoted. In the cheaper types of clocks and watches, …

Legal note

… not cover :        (a)   Clock or watch glasses or weights (classified according to their constituent material);        … as the case may be);        (c)   Parts of general use defined in Note 2 to Section XV, of base metal (Section XV), … heading 71.15); clock or watch springs are, however, to be classified as clock or watch parts (heading 91.14);        …

Section V > Chapter 25

Explanatory notes

… does not render the product particularly suitable for specific use rather than for general use. 2.‑  This Chapter … 68.01 ); mosaic cubes or the like (heading  68.02 ); roofing, facing or damp course slates (heading 68.03); … 25.17 and any other heading of the Chapter are to be classified in heading 25 .17 . 4.‑  Heading  25. 30 applies, …

Legal note

… does not render the product particularly suitable for specific use rather than for general use. 2.‑  This Chapter … 68.01 ); mosaic cubes or the like (heading  68.02 ); roofing, facing or damp course slates (heading 68.03); … 25.17 and any other heading of the Chapter are to be classified in heading 25 .17 . 4.‑  Heading  25. 30 applies, …

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, … to Notes 1 to 4 above, articles of this Chapter are to be classified in this Chapter and not in any other Chapter of … (B) Postage or revenue and similar stamps, stamp‑postmarks, first‑day covers, postal stationery (stampe d paper) and the …

Legal note

… of painted canvas (heading 59.07) except if they may be classified in heading 97.06; or        (c)    Pearls, … to Notes 1 to 4 above, articles of this Chapter are to be classified in this Chapter and not in any other Chapter of … plaques, engravings, prints or lithographs are to be classified with those articles, provided they are of a kind …

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