Harmonized System

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Section XX > Chapter 94

Explanatory notes

… prefabricated buildings Notes. 1.‑  This Chapter does not cover :        (a)    Pneumatic or water mattresses, pillows … placing on the floor or ground.        The following are, however, to be classified in the above‑mentioned headings … surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan‑trailers or similar means of transport. …

Legal note

… Notes. 1.‑  This Chapter does not cover :        (a)    Pneumatic or water mattresses, pillows … placing on the floor or ground.        The following are, however, to be classified in the above‑mentioned headings even if they are designed to be …

Section II > Chapter 8

Explanatory notes

… of citrus fruit or melons Notes. 1.-  This Chapter does not cover inedible nuts or fruits. 2.-  Chilled fruits and nuts … of sorbic acid or potassium sorbate),        (b)  To improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of glucose syrup),        …

Legal note

… Notes. 1.-  This Chapter does not cover inedible nuts or fruits. 2.-  Chilled fruits and nuts … of sorbic acid or potassium sorbate),        (b)  To improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of glucose syrup),        …

Section XVII > Chapter 89

Explanatory notes

… structures Note. 1.‑  A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a … kind. GENERAL This Chapter covers ships, boats and other vessels of all kinds (whether or not self‑propelled), and … landing stages and buoys. It also includes air‑cushion vehicles (hovercraft) designed to travel over water (sea, …

Legal note

… Note. 1.‑  A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in heading 89.06 if it does not have the essential character of a vessel of a particular …

Section XIII > Chapter 70

Explanatory notes

… 70 Glass and glassware Notes. 1.-  This Chapter does not cover :        (a)   Goods of heading 32.07 (for example, … (windshields), rear windows and other windows, framed, for vehicles of Chapters 86 to 88;        (e)   Front … metal oxide) which absorbs, for example, infra-red light or improves the reflecting qualities of the glass while still …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)   Goods of heading 32.07 (for example, … (windshields), rear windows and other windows, framed, for vehicles of Chapters 86 to 88;        (e)   Front … metal oxide) which absorbs, for example, infra-red light or improves the reflecting qualities of the glass while still …

Section V > Chapter 27

Explanatory notes

… substances; mineral waxes Notes. 1.‑  This Chapter does not cover :        (a) Separate chemically defined organic … constituents exceeds that of the aromatic constituents.     However, the references do not include liquid synthetic … 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 organic … constituents exceeds that of the aromatic constituents.     However, the references do not include liquid synthetic … fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or not used. …

Section IV > Chapter 19

Explanatory notes

… pastrycooks' products Notes. 1.- This Chapter does not cover :         (a)   Except in the case of stuffed products … 11, and                 (2)    Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (heading 07.12), of potatoes (heading 11.05) or …

Legal note

… Notes. 1.- This Chapter does not cover :         (a)   Except in the case of stuffed products … 11, and                 (2)    Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (heading 07.12), of potatoes (heading 11.05) or …

Section VI

Explanatory notes

… of the Nomenclature.      (B) Subject to paragraph (A) above, goods answering to a description in heading 28.43, … and    (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being … chemically defined), are classified under heading 28.44, even though they could also fall under some other heading of …

Legal note

… of the Nomenclature.      (B) Subject to paragraph (A) above, goods answering to a description in heading 28.43, … in no other heading of this Section. 2.-  Subject to Note 1 above, goods classifiable in heading 30.04, 30.05, 30.06, … and    (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being …

Section XI > Chapter 60

Explanatory notes

… or crocheted fabrics Notes. 1.‑  This Chapter does not cover :        (a)   Crochet lace of heading 58.04;        … (c)   Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, …

Legal note

… Notes. 1.‑  This Chapter does not cover :        (a)   Crochet lace of heading 58.04;        … (c)   Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, …

Section XX > Chapter 96

Explanatory notes

… manufactured articles Notes. 1.-  This Chapter does not cover :      (a)    Pencils for cosmetic or toilet uses … for use in dentistry or for medical, surgical or veterinary purposes (heading 90.18));      (g)    Articles … (Chapter 97). 2.-  In heading 96.02 the expression “vegetable or mineral carving material” means :      (a)    …

Legal note

… Notes. 1.-  This Chapter does not cover :      (a)    Pencils for cosmetic or toilet uses … for use in dentistry or for medical, surgical or veterinary purposes (heading 90.18));      (g)    Articles … (Chapter 97). 2.-  In heading 96.02 the expression “vegetable or mineral carving material” means :      (a)    …

Section V > Chapter 26

Explanatory notes

… 26 Ores, slag and ash Notes. 1.-  This Chapter does not cover :        (a)      Slag or similar industrial waste … metal compounds, of a kind used principally for the recovery of precious metal (heading 71.12 or 85.49); or … of heading 28.44 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)      Slag or similar industrial waste … metal compounds, of a kind used principally for the recovery of precious metal (heading 71.12 or 85.49); or … of heading 28.44 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. …

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