Harmonized System

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Section II > Chapter 6

Explanatory notes

… 06.01, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied … planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products … reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, …

Legal note

… 06.01, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied … planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products … reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, …

Section IX > Chapter 46

Explanatory notes

… suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, … headgear or parts thereof of Chapter 64 or 65;        (d) Vehicles or bodies for vehicles of basketware (Chapter 87); …

Legal note

… suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, … headgear or parts thereof of Chapter 64 or 65;        (d) Vehicles or bodies for vehicles of basketware (Chapter 87); …

Section II > Chapter 11

Explanatory notes

… germ of cereals, whole, rolled, flaked or ground is always classified in heading 11.04.     (B)   Products falling in … 11.02 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) … sieve with an aperture of 1.25 mm. GENERAL This Chapter includes : (1)   Products from the milling of the cereals of …

Legal note

… germ of cereals, whole, rolled, flaked or ground is always classified in heading 11.04.     (B)   Products falling in this Chapter under the above provisions shall be classified in heading 11.01 or 11.02 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) …

Section XI > Chapter 58

Explanatory notes

… or to other goods of Chapter 59. 2.‑  Heading 58.01 also includes woven weft pile fabrics which have not yet had the …        Narrow woven fabrics with woven fringes are to be classified in heading 58.08. 6.‑  In heading 58.10, the … Chapter covers a wide variety of textile products whose classification at heading level is independent of their …

Legal note

… or to other goods of Chapter 59. 2.‑  Heading 58.01 also includes woven weft pile fabrics which have not yet had the …        Narrow woven fabrics with woven fringes are to be classified in heading 58.08. 6.‑  In heading 58.10, the … to the products of heading 58.09, this Chapter also includes articles made of metal thread and of a kind used in …

Section V > Chapter 26

Explanatory notes

… (f)      Waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing … purposes. Headings 26.01 to 26.17 do not, however, include minerals which have been submitted to processes not … for the manufacture of their chemical compounds, are to be classified in subheading 2620.60. GENERAL Headings 26.01 to …

Legal note

… (f)      Waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing … purposes. Headings 26.01 to 26.17 do not, however, include minerals which have been submitted to processes not … for the manufacture of their chemical compounds, are to be classified in subheading 2620.60. …

Section XI > Chapter 57

Explanatory notes

… which textile materials serve as the exposed surface of the article when in use and includes articles having the characteristics of textile … or for other furnishing purposes). The above products are classified in this Chapter whether made up (i.e., made …

Legal note

… which textile materials serve as the exposed surface of the article when in use and includes articles having the characteristics of textile floor …

Section X > Chapter 49

Explanatory notes

… antiques of an age exceeding one hundred years or other articles of Chapter 97. 2.‑   For the purposes of Chapter … more than one number under a single cover are to be classified in heading 49.01, whether or not containing … or text, of ceramics, of glass, or of base metal are classifiable in headings 69.14 , 70.20 and 83.10 …

Legal note

… antiques of an age exceeding one hundred years or other articles of Chapter 97. 2.‑   For the purposes of Chapter … more than one number under a single cover are to be classified in heading 49.01, whether or not containing … tourist propaganda). Such publications are to be classified in heading 49.11. 6.‑   For the purposes of …

Section II > Chapter 10

Explanatory notes

… specified in the headings of this Chapter are to be classified in those headings only if grains are present, … milled, polished, glazed, parboiled or broken remains classified in heading 10.06. Similarly, quinoa from which … classified in heading 10.08. Other grains are, however, excluded from the Chapter if they have been hulled or …

Legal note

… specified in the headings of this Chapter are to be classified in those headings only if grains are present, … milled, polished, glazed, parboiled or broken remains classified in heading 10.06. Similarly, quinoa from which … but which has not undergone any other processes, remains classified in heading 10.08. 2.-  Heading 10.05 does not …

Section IV > Chapter 24

Explanatory notes

… cover medicinal cigarettes (Chapter 30). 2.-  Any products classifiable in heading 24.04 and any other heading of the Chapter are to be classified in heading 24.04. 3.-  For the purposes of … of curing are sun curing (in the open air), air curing (in closed sheds with free circulation of air), flue curing (in …

Legal note

… cover medicinal cigarettes (Chapter 30). 2.-  Any products classifiable in heading 24.04 and any other heading of the Chapter are to be classified in heading 24.04. 3.-  For the purposes of … products intended for smoking in a water pipe are excluded from this subheading. …

Section XIX > Chapter 93

Explanatory notes

… of plastics (Chapter 39);        (c)   Armoured fighting vehicles (heading 87.10);        (d)   Telescopic sights and … the firearms on which they are designed to be mounted, are classified with the arm. Otherwise presented, such optical … thereof of this Chapter may contain precious metal, metal clad with precious metal, natural or cultured pearls, …

Legal note

… of plastics (Chapter 39);        (c)   Armoured fighting vehicles (heading 87.10);        (d)   Telescopic sights and … In heading 93.06, the reference to “parts thereof” does not include radio or radar apparatus of heading 85.26. …