Harmonized System

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Section VII > Chapter 40

Explanatory notes

… 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 XI (textiles and … requirements concerning vulcanisation, elongation and recovery in (a) above. 5.‑  (A)Headings 40.01 and 40.02 do not …

Legal note

… 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 XI (textiles and … requirements concerning vulcanisation, elongation and recovery in (a) above. 5.‑  (A)Headings 40.01 and 40.02 do not …

Section XVI > Chapter 84

Explanatory notes

… appliances; parts thereof Notes. 1.-  This Chapter does not cover :       (a)  Millstones, grindstones or other articles … and not the latter group.    (A)    Heading 84.19 does not, however, cover :       (i)     Germination plant, incubators … a mechanical operation, in which a change of temperature, even if necessary, is subsidiary.    (B)    Heading 84.22 …

Legal note

… Notes. 1.-  This Chapter does not cover :       (a)  Millstones, grindstones or other articles … and not the latter group.    (A)    Heading 84.19 does not, however, cover :       (i)     Germination plant, incubators … a mechanical operation, in which a change of temperature, even if necessary, is subsidiary.    (B)    Heading 84.22 …

Section VI > Chapter 38

Explanatory notes

… chemical products Notes. 1.‑  This Chapter does not cover :          (a)  Separate chemically defined elements … diagnosis, treatment or other medical, surgical, dental or veterinary procedures, which often contain pathogens and … fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or not used. …

Legal note

… Notes. 1.‑  This Chapter does not cover :          (a)  Separate chemically defined elements … diagnosis, treatment or other medical, surgical, dental or veterinary procedures, which often contain pathogens and … fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or not used. …

Section XIV > Chapter 71

Explanatory notes

… Chapter. 2.-  (A) Headings 71.13, 71.14 and 71.15 do not cover articles in which precious metal or metal clad with … or other articles of Chapter 66;        (k)   Abrasive goods of heading 68.04 or 68.05 or Chapter 82, … or electrical goods, or parts thereof, of Section XVI. However, articles and parts thereof, wholly of precious or …

Legal note

… Chapter. 2.-  (A) Headings 71.13, 71.14 and 71.15 do not cover articles in which precious metal or metal clad with … or other articles of Chapter 66;        (k)   Abrasive goods of heading 68.04 or 68.05 or Chapter 82, … or electrical goods, or parts thereof, of Section XVI. However, articles and parts thereof, wholly of precious or …

Section X > Chapter 49

Explanatory notes

… typescripts and plans Notes. 1.‑   This Chapter does not cover :        (a)   Photographic negatives or positives on transparent bases (Chapter 37);        (b)   …

Legal note

… Notes. 1.‑   This Chapter does not cover :        (a)   Photographic negatives or positives on transparent bases (Chapter 37);        (b)   …

Section XVIII > Chapter 90

Explanatory notes

… and accessories thereof Notes . 1.‑  This Chapter does not cover :        (a)    Articles of a kind used in machines, … use exclusively in implants in medical, surgical, dental or veterinary sciences are to be classified in heading 90.21; … or spotlights of a kind used for cycles or motor vehicles (heading 85.12); portable electric lamps of …

Legal note

… Notes . 1.‑  This Chapter does not cover :        (a)    Articles of a kind used in machines, … use exclusively in implants in medical, surgical, dental or veterinary sciences are to be classified in heading 90.21; … or spotlights of a kind used for cycles or motor vehicles (heading 85.12); portable electric lamps of …

Section II > Chapter 11

Explanatory notes

… inulin; wheat gluten Notes. 1.-  This Chapter does not cover :        (a)    Roasted malt put up as coffee … flakes or other products of heading 19.04;        (d)    Vegetables, prepared or preserved, of heading 20.01, 20.04 …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)    Roasted malt put up as coffee … flakes or other products of heading 19.04;        (d)    Vegetables, prepared or preserved, of heading 20.01, 20.04 …

Section XV > Chapter 74

Explanatory notes

… Note. 1.‑  In this Chapter the following expressions have the meanings hereby assigned to them :         (a)   … Limiting content % by weight        Ag                    Silver        As                    Arsenic        … (see Explanatory Note to heading 74.01). * *    * Copper is very ductile and malleable; it is, after silver, the best …

Legal note

… Note. 1.‑  In this Chapter the following expressions have the meanings hereby assigned to them :         (a)   … Limiting content % by weight        Ag                    Silver        As                    Arsenic        … unrefined copper in which copper predominates by weight over each of the other elements, provided that : …

Section XVIII > Chapter 91

Explanatory notes

… watches and parts thereof Notes. 1.‑  This Chapter does not cover :        (a)   Clock or watch glasses or weights … (generally heading 71.15); clock or watch springs are, however, to be classified as clock or watch parts (heading … alarm clocks, marine chronometers, clocks for motor vehicles, etc.), and also time recording apparatus, time …

Legal note

… Notes. 1.‑  This Chapter does not cover :        (a)   Clock or watch glasses or weights … (generally heading 71.15); clock or watch springs are, however, to be classified as clock or watch parts (heading … together or with other components into watch or clock movements or into articles suitable for use solely or …

Section XV > Chapter 82

Explanatory notes

… or pedicure sets, and goods of heading 82.09, this Chapter covers only articles with a blade, working edge, working … machines ( heading 84.72 ) ‑ some of the latter being very small appliances which can hardly be described as … cutlery of the type used as medical, dental, surgical or veterinary instruments or appliances ( heading 90.18 ). …

Legal note

… or pedicure sets, and goods of heading 82.09, this Chapter covers only articles with a blade, working edge, working … of base metal, metal carbide or cermet; or       (d)    Abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of base …

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