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Section XVIII > Chapter 92

Explanatory notes

… cover : (a) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of … 92.09 presented with an instrument are to be treated as separate articles and not as forming a part of such … electrical or electronic equipment fall in heading 92.07 (see the corresponding Explanatory Note). The latter heading …

Legal note

… This Chapter does not cover :        (a)   Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of … presented with an instrument are to be treated as separate articles and not as forming a part of such …

Section XVII > Chapter 89

Explanatory notes

… ships, boats and other vessels of all kinds (whether or not self‑propelled), and also floating structures such as … vehicles (hovercraft) designed to travel over water (sea, estuaries, lakes), whether or not able to land on … beaches or landing‑stages or also able to travel over ice (see Note 5 to Section XVII). The Chapter also includes : (A) …

Legal note

… Note. 1.‑  A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel …

Section VII

Explanatory notes

… Section VII PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF Notes. 1.- Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this …

Legal note

… Notes. 1.- Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a …

Section X > Chapter 49

Explanatory notes

… periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising more … parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a … prepared tapestry canvases bearing printed designs fall in Section XI . Goods of headings 39.18, 39.19, 48.14 or 48.21 …

Legal note

… (a)   Photographic negatives or positives on transparent bases (Chapter 37);        (b)   Maps, plans or globes, in … periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising more … parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a …

Section XII > Chapter 64

Explanatory notes

… Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI);        (c)    Worn footwear of heading 63.09; … boots and cycling shoes. GENERAL With certain exceptions (see particularly those mentioned at the end of this General …

Legal note

… paper, sheeting of plastics) without applied soles. These products are classified according to their constituent … Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI);        (c)    Worn footwear of heading 63.09; …

Section V > Chapter 25

Explanatory notes

… sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except … (e)  Dolomite ramming mix (heading 38.16);        (f)  Setts, curbstones or flagstones (heading  68.01 ); mosaic … damp course slates (heading 68.03);        (g)  Precious or semi‑precious stones (heading  71.02 or 71.03 );        (h)  …

Legal note

… sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except … (e)  Dolomite ramming mix (heading 38.16);        (f)  Setts, curbstones or flagstones (heading  68.01 ); mosaic … damp course slates (heading 68.03);        (g)  Precious or semi‑precious stones (heading  71.02 or 71.03 );        (h)  …

Section XI > Chapter 58

Explanatory notes

… woven as such or cut from wider pieces, provided with selvedges (woven, gummed or otherwise made) on both edges; … or glass thread on a visible ground of textile fabric, and sewn appliqué work of sequins, beads or ornamental motifs of textile or other …

Legal note

… woven as such or cut from wider pieces, provided with selvedges (woven, gummed or otherwise made) on both edges; … or glass thread on a visible ground of textile fabric, and sewn appliqué work of sequins, beads or ornamental motifs of textile or other …

Section XVII > Chapter 87

Explanatory notes

… in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.        Machines and … vehicles, with the exception of certain mobile machines of Section XVI (see the Explanatory Notes to headings 87.01, …

Legal note

… designed solely for running on rails. 2.‑  For the purposes of this Chapter, “tractors” means vehicles … in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.        Machines and …

Section XXI > Chapter 97

Explanatory notes

…        (c)    Pearls, natural or cultured, or precious or semi‑precious stones (headings 71.01 to 71.03). 2.‑  Heading … directly, in black and white or in colour, of one or of several plates wholly executed by hand by the artist, … the articles referred to in this Note are to be classified separately. GENERAL This Chapter covers : (A) Certain works …

Legal note

…        (c)    Pearls, natural or cultured, or precious or semi‑precious stones (headings 71.01 to 71.03). 2.‑  Heading … directly, in black and white or in colour, of one or of several plates wholly executed by hand by the artist, … the articles referred to in this Note are to be classified separately. …

Section XI > Chapter 56

Explanatory notes

… softeners of heading 38.09) where the textile material is present merely as a carrying medium;        (b)    Textile … Metal foil on a backing of felt or nonwovens (generally Section XIV or XV); or        (f)    Sanitary towels (pads) … materials, provided that such coating or covering can be seen with the naked eye with no account being taken of any …

Legal note

… softeners of heading 38.09) where the textile material is present merely as a carrying medium;        (b)    Textile … Metal foil on a backing of felt or nonwovens (generally Section XIV or XV); or        (f)    Sanitary towels (pads) … materials, provided that such coating or covering can be seen with the naked eye with no account being taken of any …