Harmonized System

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Section IX > Chapter 46

Explanatory notes

… or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, … Chapter 54. 2.‑  This Chapter does not cover :        (a) Wall coverings of heading 48.14;        (b) Twine, cordage, … similar products of plaiting materials, bound together in parallel strands” means plaiting materials, plaits and …

Legal note

… or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, … Chapter 54. 2.‑  This Chapter does not cover :        (a) Wall coverings of heading 48.14;        (b) Twine, cordage, … similar products of plaiting materials, bound together in parallel strands” means plaiting materials, plaits and …

Section IV > Chapter 22

Explanatory notes

… thereby rendered unsuitable for consumption as beverages (generally heading 21.03);        (b)  Sea water (heading 25.01);        (c)  Distilled or conductivity water or water of similar purity … of Chapters 20 and 21, the “alcoholic strength by volume” shall be determined at a temperature of 20 °C. 3.-  For the …

Legal note

… thereby rendered unsuitable for consumption as beverages (generally heading 21.03);        (b)  Sea water (heading 25.01);        (c)  Distilled or conductivity water or water of similar purity … of Chapters 20 and 21, the “alcoholic strength by volume” shall be determined at a temperature of 20 °C. 3.-  For the …

Section XII > Chapter 64

Explanatory notes

… or        (f)    Toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective … 3 to this Chapter :        (a)    The material of the upper shall be taken to be the constituent material having the … shoes (see Subheading Note 1 to the Chapter).            Roller-skating or ice-skating boots with skates fixed to the …

Legal note

… or        (f)    Toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective … 3 to this Chapter :        (a)    The material of the upper shall be taken to be the constituent material having the …        (b)    The constituent material of the outer sole shall be taken to be the material having the greatest …

Section XI > Chapter 63

Explanatory notes

… of heading 63.09. 3.‑  Heading 63.09 applies only to the following goods :        (a)    Articles of textile … accessories, and parts thereof;         (ii)   Blankets and travelling rugs;         (iii)   Bed linen, table linen, … Section XI.)        This sub‑Chapter includes articles of tulles or other net fabrics, lace or embroidery, whether …

Legal note

… of heading 63.09. 3.‑  Heading 63.09 applies only to the following goods :        (a)    Articles of textile … accessories, and parts thereof;         (ii)   Blankets and travelling rugs;         (iii)   Bed linen, table linen, … the articles mentioned above must comply with both of the following requirements :          (i)   they must show signs …

Section VIII > Chapter 42

Explanatory notes

… leather, patent leather, patent laminated leather and metallised leather. 2.‑  This Chapter does not cover : …        (g)    Cuff‑links, bracelets or other imitation jewellery (heading 71.17);        (h)    Fittings or … bits, horse brasses and buckles, separately presented (generally Section XV);        (ij)    Strings, skins for …

Legal note

… leather, patent leather, patent laminated leather and metallised leather. 2.‑  This Chapter does not cover : …        (g)    Cuff‑links, bracelets or other imitation jewellery (heading 71.17);        (h)    Fittings or … bits, horse brasses and buckles, separately presented (generally Section XV);        (ij)    Strings, skins for …

Section VI > Chapter 32

Explanatory notes

… 1.-  This Chapter does not cover :        (a) Separate chemically defined elements or compounds (except those of … or 32.15. 4.-  Heading 32.08 includes solutions (other than collodions) consisting of any of the products specified in … book covers or hat bands, and consisting of :        (a) Metallic powder (including powder of precious metal) or …

Legal note

… 1.-  This Chapter does not cover :        (a) Separate chemically defined elements or compounds (except those of … or 32.15. 4.-  Heading 32.08 includes solutions (other than collodions) consisting of any of the products specified in … book covers or hat bands, and consisting of :        (a) Metallic powder (including powder of precious metal) or …

Section VIII > Chapter 41

Explanatory notes

… hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, … and kids), of swine (including peccary), of chamois, of gazelle of camels (including dromedaries) , of reindeer, of … the lime and other substances used in dehairing, and finally rinsing.        Headings 41.01 to 41.03 also cover …

Legal note

… hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, … and kids), of swine (including peccary), of chamois, of gazelle of camels (including dromedaries) , of reindeer, of …

Section III > Chapter 15

Explanatory notes

… by weight more than 15 % of the products of heading 04.05 (generally Chapter 21 );        (d) Greaves (heading 23.01 ) … stearin pitch, glycerol pitch and wool grease residues fall in heading  15. 22. Subheading Note. 1.-  For the … substances or of animal or vegetable waxes.          The following are, however, excluded  : (a)   Pig fat, free of …

Legal note

… by weight more than 15 % of the products of heading 04.05 (generally Chapter 21 );        (d) Greaves (heading 23.01 ) … stearin pitch, glycerol pitch and wool grease residues fall in heading  15. 22. Subheading Note. 1.-  For the …

Section XIX > Chapter 93

Explanatory notes

… of Chapter 36 (for example, percussion caps, detonators, signalling flares);        (b)   Parts of general use, as … arrows, fencing foils or toys (Chapter 95); or        (f)   Collectors’ pieces or antiques (heading 97.05 or 97.06). …

Legal note

… of Chapter 36 (for example, percussion caps, detonators, signalling flares);        (b)   Parts of general use, as … arrows, fencing foils or toys (Chapter 95); or        (f)   Collectors’ pieces or antiques (heading 97.05 or 97.06). …

Section II > Chapter 9

Explanatory notes

… products of headings 09.04 to 09.10 are to be classified as follows :      (a) Mixtures of two or more of the products … to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting … mixtures retain the essential character of the goods falling in those headings. This applies, in particular, to …

Legal note

… products of headings 09.04 to 09.10 are to be classified as follows :      (a) Mixtures of two or more of the products … to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting …