Harmonized System

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Section I > Chapter 3

Explanatory notes

… and other aquatic invertebrates Notes. 1.-  This Chapter does not cover :        (a) Mammals of heading 01.06;        … or 02.10);        (c) Fish (including livers, roes and milt thereof) or crustaceans, molluscs or other … etc., with the exception of dead fish (including livers and roes thereof), crustaceans, molluscs and other aquatic …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a) Mammals of heading 01.06;        … or 02.10);        (c) Fish (including livers, roes and milt thereof) or crustaceans, molluscs or other …

Section II > Chapter 7

Explanatory notes

… and certain roots and tubers Notes. 1.-  This Chapter does not cover forage products of heading 12.14. 2.‑  In … (c)  flour, meal, powder, flakes, granules and pellets of potatoes (heading 11.05); (d)  flour, meal and powder of the … However, it should be noted that homogenisation, by itself, does not qualify a product of this Chapter for …

Legal note

… Notes. 1.-  This Chapter does not cover forage products of heading 12.14. 2.‑  In … (c)  flour, meal, powder, flakes, granules and pellets of potatoes (heading 11.05); (d)  flour, meal and powder of the …

Section VII > Chapter 39

Explanatory notes

… also includes vulcanised fibre. The expression , however, does not apply to materials regarded as textile materials of Section XI. 2.‑  This Chapter does not cover :         (a)  Lubricating preparations of … appropriate to the unmodified polymer. This provision does not apply to graft copolymers. 6.‑ In headings 39.01 to …

Legal note

… also includes vulcanised fibre. The expression , however, does not apply to materials regarded as textile materials of Section XI. 2.‑  This Chapter does not cover :         (a)  Lubricating preparations of … appropriate to the unmodified polymer. This provision does not apply to graft copolymers. 6.‑ In headings 39.01 to …

Section VI > Chapter 38

Explanatory notes

… 38 Miscellaneous chemical products Notes. 1.‑  This Chapter does not cover :          (a)  Separate chemically defined … discarded articles.  The term “municipal waste”, however, does not cover :          (a)  Individual materials or … or allied industries.     The expression “other wastes” does not, however, cover wastes which contain mainly …

Legal note

… Notes. 1.‑  This Chapter does not cover :          (a)  Separate chemically defined … discarded articles.  The term “municipal waste”, however, does not cover :          (a)  Individual materials or … or allied industries.     The expression “other wastes” does not, however, cover wastes which contain mainly …

Section XVI > Chapter 84

Explanatory notes

… appliances; parts thereof Notes. 1.-  This Chapter does not cover :       (a)  Millstones, grindstones or other … may be, and not the latter group.    (A)    Heading 84.19 does not, however, cover :       (i)     Germination plant, … even if necessary, is subsidiary.    (B)    Heading 84.22 does not cover :       (i)     Sewing machines for closing …

Legal note

… Notes. 1.-  This Chapter does not cover :       (a)  Millstones, grindstones or other … may be, and not the latter group.    (A)    Heading 84.19 does not, however, cover :       (i)     Germination plant, … even if necessary, is subsidiary.    (B)    Heading 84.22 does not cover :       (i)     Sewing machines for closing …

Section XX > Chapter 95

Explanatory notes

… parts and accessories thereof Notes. 1.‑  This Chapter does not cover :        (a)    Candles (heading 34.06); … (heading 88.06);        (q)    Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion … have the essential character of toys. 5.-  Heading 95.03 does not cover articles which, on account of their design, …

Legal note

… Notes. 1.‑  This Chapter does not cover :        (a)    Candles (heading 34.06); … (heading 88.06);        (q)    Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion … have the essential character of toys. 5.-  Heading 95.03 does not cover articles which, on account of their design, …

Section XIV > Chapter 71

Explanatory notes

… ferrules and rims), and paragraph (b) of the foregoing Note does not apply to such articles ( * ).       (B) Heading 71.16 does not cover articles containing precious metal or metal … metal (other than as minor constituents). 3.-  This Chapter does not cover :        (a)   Amalgams of precious metal, or …

Legal note

… ferrules and rims), and paragraph (b) of the foregoing Note does not apply to such articles ( * ).       (B) Heading 71.16 does not cover articles containing precious metal or metal … metal (other than as minor constituents). 3.-  This Chapter does not cover :        (a)   Amalgams of precious metal, or …

Section XXI > Chapter 97

Explanatory notes

… collectors’ pieces and antiques Notes. 1.‑  This Chapter does not cover :        (a)    Unused postage or revenue … stones (headings 71.01 to 71.03). 2.‑  Heading 97.01 does not apply to mosaics that are mass-produced … mechanical or photomechanical process. 4.‑  Heading 97.03 does not apply to mass-produced reproductions or works of …

Legal note

… Notes. 1.‑  This Chapter does not cover :        (a)    Unused postage or revenue … stones (headings 71.01 to 71.03). 2.‑  Heading 97.01 does not apply to mosaics that are mass-produced … mechanical or photomechanical process. 4.‑  Heading 97.03 does not apply to mass-produced reproductions or works of …

Section XI > Chapter 62

Explanatory notes

… (other than those of heading 62.12). 2.‑  This Chapter does not cover :        (a)    Worn clothing or other worn … the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and … be of corresponding or compatible size. The term “ensemble” does not apply to track suits or ski suits, of heading …

Legal note

… (other than those of heading 62.12). 2.‑  This Chapter does not cover :        (a)    Worn clothing or other worn … the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and … be of corresponding or compatible size. The term “ensemble” does not apply to track suits or ski suits, of heading …

Section III > Chapter 15

Explanatory notes

… fats; animal or vegetable waxes Notes. 1.- This Chapter does not cover :        (a) Pig fat or poultry fat of … derived from oils (heading 40.02 ). 2.- Heading 15.09 does not apply to oils obtained from olives by solvent extraction (heading  15.10 ). 3.- Heading 15.18 does not cover fats or oils or their fractions, merely …

Legal note

… Notes. 1.- This Chapter does not cover :        (a) Pig fat or poultry fat of … derived from oils (heading 40.02 ). 2.- Heading 15.09 does not apply to oils obtained from olives by solvent extraction (heading  15.10 ). 3.- Heading 15.18 does not cover fats or oils or their fractions, merely …