Harmonized System

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Section IX > Chapter 44

Explanatory notes

… 44 Wood and articles of wood; wood charcoal Notes. 1.‑ This Chapter does not cover :         (a)   Wood, in chips, in shavings, crushed, ground or powdered, of a kind … (l)   Goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and …

Legal note

… Notes. 1.‑ This Chapter does not cover :         (a)   Wood, in chips, in shavings, crushed, ground or powdered, of a kind … (l)   Goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and …

Section VII > Chapter 40

Explanatory notes

… or hard : natural rubber, balata, gutta‑percha, guayule, chicle and similar natural gums, synthetic rubber, factice … derived from oils, and such substances reclaimed. 2.‑ This Chapter does not cover :        (a)   Goods of Section … unsaturated synthetic substances with saturated synthetic high polymers provided that all the above‑mentioned products …

Legal note

… or hard : natural rubber, balata, gutta‑percha, guayule, chicle and similar natural gums, synthetic rubber, factice … derived from oils, and such substances reclaimed. 2.‑ This Chapter does not cover :        (a)   Goods of Section … unsaturated synthetic substances with saturated synthetic high polymers provided that all the above‑mentioned products …

Section VI > Chapter 38

Explanatory notes

… Chapter 38 Miscellaneous chemical products Notes. 1.‑  This Chapter does not cover :          (a)  Separate … of the following :                    (1)  Artificial graphite (heading 38.01);                    (2)  … “certified reference materials” means reference materials which are accompanied by a certificate which indicates the …

Legal note

… Notes. 1.‑  This Chapter does not cover :          (a)  Separate … of the following :                    (1)  Artificial graphite (heading 38.01);                    (2)  … “certified reference materials” means reference materials which are accompanied by a certificate which indicates the …

Section XIII > Chapter 70

Explanatory notes

… Chapter 70 Glass and glassware Notes. 1.-  This Chapter does not cover :        (a)   Goods of heading … material of heading 85.47;        (d)   Front windscreens (windshields), rear windows and other windows, framed, for vehicles of Chapters 86 to 88;        (e)   Front …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)   Goods of heading … material of heading 85.47;        (d)   Front windscreens (windshields), rear windows and other windows, framed, for vehicles of Chapters 86 to 88;        (e)   Front …

Section XXI > Chapter 97

Explanatory notes

… Works of art, collectors’ pieces and antiques Notes. 1.‑  This Chapter does not cover :        (a)    Unused postage … irrespective of the process or of the material employed by him, but not including any mechanical or photomechanical … pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic …

Legal note

… Notes. 1.‑  This Chapter does not cover :        (a)    Unused postage … means impressions produced directly, in black and white or in colour, of one or of several plates wholly … irrespective of the process or of the material employed by him, but not including any mechanical or photomechanical …

Section XIV > Chapter 71

Explanatory notes

… of metal clad with precious metal, are to be classified in this Chapter. 2.-  (A) Headings 71.13, 71.14 and 71.15 do not cover articles in which precious metal or metal clad with precious metal is …

Legal note

… of metal clad with precious metal, are to be classified in this Chapter. 2.-  (A) Headings 71.13, 71.14 and 71.15 do not cover articles in which precious metal or metal clad with precious metal is …

Section XII > Chapter 64

Explanatory notes

… gaiters and the like; parts of such articles Notes. 1.-  This Chapter does not cover :        (a)    Disposable foot … or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95). … uppers consisting simply of adjustable laces or ribbons to thigh-boots (the uppers of which cover the leg and thigh, and …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)    Disposable foot … or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95). … ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or …

Section V > Chapter 25

Explanatory notes

… cement Notes. 1.-  Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even …

Legal note

… Notes. 1.-  Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even …

Section XIII > Chapter 69

Explanatory notes

… Chapter 69 Ceramic products Notes. 1.-  This Chapter applies only to ceramic products which have … materials including fused silica, materials with a high melting point, such as oxides, carbides, nitrides, … the “green ware” is heated to a temperature of 800 °C or higher according to the nature of the product. After firing, …

Legal note

… Notes. 1.-  This Chapter applies only to ceramic products which have been fired after shaping :        (a)    Headings … materials including fused silica, materials with a high melting point, such as oxides, carbides, nitrides, …

Section IV > Chapter 16

Explanatory notes

… or other aquatic invertebrates, or of insects Notes. 1.- This Chapter does not cover meat, meat offal, fish, … of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply …

Legal note

… Notes. 1.- This Chapter does not cover meat, meat offal, fish, … of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply … up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net …

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