Harmonized System

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Section XVI

Explanatory notes

… OF SUCH ARTICLES Notes. 1.   This Section does not cover :       (a)   Transmission or conveyor belts or belting, of plastics of Chapter 39, or of … 85.38 and 85.48) are in all cases to be classified in their respective headings;       (b)   Other parts, if suitable …

Legal note

… Notes. 1.   This Section does not cover :       (a)   Transmission or conveyor belts or belting, of plastics of Chapter 39, or of … 85.38 and 85.48) are in all cases to be classified in their respective headings;       (b)   Other parts, if suitable …

Section XX > Chapter 95

Explanatory notes

… and accessories thereof Notes. 1.‑  This Chapter does not cover :        (a)    Candles (heading 34.06);        (b)    … Chapter 61 or 62, whether or not incorporating incidentally protective components such as pads or padding in the elbow, … control devices (heading 85.43);        (n)    Sports vehicles (other than bobsleighs, toboggans and the like) of …

Legal note

… Notes. 1.‑  This Chapter does not cover :        (a)    Candles (heading 34.06);        (b)    … Chapter 61 or 62, whether or not incorporating incidentally protective components such as pads or padding in the elbow, … control devices (heading 85.43);        (n)    Sports vehicles (other than bobsleighs, toboggans and the like) of …

Section IX > Chapter 46

Explanatory notes

… rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow … headgear or parts thereof of Chapter 64 or 65;        (d) Vehicles or bodies for vehicles of basketware (Chapter 87); …

Legal note

… rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow … headgear or parts thereof of Chapter 64 or 65;        (d) Vehicles or bodies for vehicles of basketware (Chapter 87); …

Section XXI > Chapter 97

Explanatory notes

… pieces and antiques Notes. 1.‑  This Chapter does not cover :        (a)    Unused postage or revenue stamps, postal stationery (stamped paper) or the … that are mass-produced reproductions, casts or works of conventional craftsmanship of a commercial character, even …

Legal note

… Notes. 1.‑  This Chapter does not cover :        (a)    Unused postage or revenue stamps, postal stationery (stamped paper) or the … that are mass-produced reproductions, casts or works of conventional craftsmanship of a commercial character, even …

Section VIII > Chapter 41

Explanatory notes

… or skin mouldable and usable.        They are then either “vegetable tanned” (in baths containing certain woods, barks, … side (or occasionally the grain side) to give a suède or velvet finish, waxing, blacking, smoothing (glazing), satin … and starch.        The finer quality leathers, called “vellum”, are prepared from the skins of new-born calves.  …

Legal note

… Notes. 1.‑   This Chapter does not cover :         (a)   Parings or similar waste, of raw hides … on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides … Headings 41.04 to 41.06 do not cover hides and skins which have undergone a tanning (including pre-tanning) process …

Section II > Chapter 12

Explanatory notes

… grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba ) or of … to the following even if for sowing :        (a) Leguminous vegetables or sweet corn (Chapter 7);        (b) Spices or …

Legal note

… grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba ) or of … to the following even if for sowing :        (a) Leguminous vegetables or sweet corn (Chapter 7);        (b) Spices or …

Section I > Chapter 4

Explanatory notes

… butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of … citrate and calcium chloride, for instance) as well as very small quantities of anti‑oxidants or of vitamins not … “oleic fats” means fats other than milk fats, in particular vegetable fats (e.g., olive oil). On the other hand, the …

Legal note

… butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of … be classified as cheese in heading 04.06 provided that they have the three following characteristics :        (a)     a … or capable of being moulded. 5.-  This Chapter does not cover :        (a)     Non-living insects, unfit for human …

Section VI > Chapter 31

Explanatory notes

… Chapter 31 Fertilisers Notes. 1.- This Chapter does not cover :        (a)  Animal blood of heading 05.11;        … (a)  Goods which answer to one or other of the descriptions given below : (i)      Sodium nitrate, whether or not pure; … Fertilisers consisting of any of the goods described in (a) above mixed together.        (c)  Fertilisers consisting of …

Legal note

… Notes. 1.- This Chapter does not cover :        (a)  Animal blood of heading 05.11;        … (a)  Goods which answer to one or other of the descriptions given below : (i)      Sodium nitrate, whether or not pure; … Fertilisers consisting of any of the goods described in (a) above mixed together.        (c)  Fertilisers consisting of …

Section IX > Chapter 44

Explanatory notes

… of wood; wood charcoal Notes. 1.‑ This Chapter does not cover :         (a)   Wood, in chips, in shavings, crushed, … or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and … acquired increased density or hardness together with improved mechanical strength or resistance to chemical or …

Legal note

… Notes. 1.‑ This Chapter does not cover :         (a)   Wood, in chips, in shavings, crushed, … or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and … acquired increased density or hardness together with improved mechanical strength or resistance to chemical or …

Section II > Chapter 10

Explanatory notes

… the ear or on the stalk.      (B)     The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, … corn of Chapter 7 ), whether or not suitable for use as vegetables, remain classified in this Chapter. Rice remains …

Legal note

… the ear or on the stalk.      (B)     The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled …

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