Harmonized System

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Section XVI > Chapter 85

Explanatory notes

… (d) Vacuum apparatus of a kind used in medical, surgical, dental or veterinary sciences (heading 90.18); or (e) Electrically heated furniture of Chapter 94. 2.‑ Headings 85.01 to 85.04 do not … 85.12, 85.40, 85.41 or 85.42. However, metal tank mercury arc rectifiers remain classified in heading 85.04. …

Legal note

… (d) Vacuum apparatus of a kind used in medical, surgical, dental or veterinary sciences (heading 90.18); or (e) Electrically heated furniture of Chapter 94. 2.‑ Headings 85.01 to 85.04 do not … 85.12, 85.40, 85.41 or 85.42. However, metal tank mercury arc rectifiers remain classified in heading 85.04. …

Section XI

Explanatory notes

… their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of heading …         (s)     Articles of Chapter 94 (for example, furniture, bedding, luminaires and lighting fittings); …

Legal note

… their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of heading …         (s)     Articles of Chapter 94 (for example, furniture, bedding, luminaires and lighting fittings); …

Section X > Chapter 48

Explanatory notes

… paper pulp, of paper or of paperboard Notes. 1.‑  For the purposes of this Chapter, except where the context otherwise … glazing or similar finishing, false water‑marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. …

Legal note

… Notes. 1.‑  For the purposes of this Chapter, except where the context otherwise … glazing or similar finishing, false water‑marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. …

Section VII > Chapter 40

Explanatory notes

… the following products, whether or not vulcanised or hard : natural rubber, balata, gutta‑percha, guayule, chicle and … the expression “synthetic rubber” applies to :        (a)   Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non‑thermoplastic substances which, at a …

Legal note

… the following products, whether or not vulcanised or hard : natural rubber, balata, gutta‑percha, guayule, chicle and … the expression “synthetic rubber” applies to :        (a)   Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non‑thermoplastic substances which, at a …

Section VI > Chapter 38

Explanatory notes

… specified in Note 3 (a) or 3 (c) below;          (b)  Mixtures of chemicals with foodstuffs or other substances … of heading 38.25, “sewage sludge” means sludge arising from urban effluent treatment plant and includes pre-treatment …

Legal note

… specified in Note 3 (a) or 3 (c) below;          (b)  Mixtures of chemicals with foodstuffs or other substances … of heading 38.25, “sewage sludge” means sludge arising from urban effluent treatment plant and includes pre-treatment …

Section VI > Chapter 29

Explanatory notes

… defined organic compounds, whether or not containing impurities;        (b)  Mixtures of two or more isomers of the same organic compound … (e)  Immunological products of heading 30.02.        (f)  Urea (heading 31.02 or 31.05);        (g)  Colouring matter …

Legal note

… defined organic compounds, whether or not containing impurities;        (b)  Mixtures of two or more isomers of the same organic compound … (e)  Immunological products of heading 30.02.        (f)  Urea (heading 31.02 or 31.05);        (g)  Colouring matter …

Section VI > Chapter 31

Explanatory notes

… in Note 2 (a), 3 (a), 4 (a) or 5 below); or        (c)  Cultured potassium chloride crystals (other than optical … given below : (i)      Sodium nitrate, whether or not pure; (ii)      Ammonium nitrate, whether or not pure; … cyanamide, whether or not pure or treated with oil; (viii)  Urea, whether or not pure.        (b)  Fertilisers …

Legal note

… in Note 2 (a), 3 (a), 4 (a) or 5 below); or        (c)  Cultured potassium chloride crystals (other than optical … given below : (i)      Sodium nitrate, whether or not pure; (ii)      Ammonium nitrate, whether or not pure; … cyanamide, whether or not pure or treated with oil; (viii)  Urea, whether or not pure.        (b)  Fertilisers …

Section VII > Chapter 39

Explanatory notes

… of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by … stamping foils of heading 32.12;         (f)  Organic surface‑active agents or preparations of heading 34.02; … (including gasoline) or for other liquids used for the same purposes as mineral oils (heading 38.11);         (ij)  …

Legal note

… of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by … stamping foils of heading 32.12;         (f)  Organic surface‑active agents or preparations of heading 34.02; … (including gasoline) or for other liquids used for the same purposes as mineral oils (heading 38.11);         (ij)  …

Section IX > Chapter 44

Explanatory notes

… in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 12.11);         (b)   Bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, …         (o)   Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated …

Legal note

… in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 12.11);         (b)   Bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, …         (o)   Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated …

Section XVI > Chapter 84

Explanatory notes

… for working metal, other than lathes (including turning centres), which can carry out different types of … unit heads (multi-station transfer machines). 5.-  For the purposes of heading 84.62, a “slitting line” for flat … a coil flattener, and a shear. 6.-  (A)    For the purposes of heading 84.71, the expression “automatic data …

Legal note

… for working metal, other than lathes (including turning centres), which can carry out different types of … unit heads (multi-station transfer machines). 5.-  For the purposes of heading 84.62, a “slitting line” for flat … a coil flattener, and a shear. 6.-  (A)    For the purposes of heading 84.71, the expression “automatic data …