Harmonized System

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Section III > Chapter 15

Explanatory notes

… prepared edible fats; animal or vegetable waxes Notes. 1.- This Chapter does not cover :        (a) Pig fat or poultry … (e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, …

Legal note

… Notes. 1.- This Chapter does not cover :        (a) Pig fat or poultry … (e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, … as oleic acid not exceeding 2.0 g/ 100 g and can be distinguished from the other virgin olive oil categories …

Section XXI > Chapter 97

Explanatory notes

… Works of art, collectors’ pieces and antiques Notes. 1.‑  This Chapter does not cover :        (a)    Unused postage … even if these articles are designed or created by artists. 3.‑  For the purposes of heading 97.02, the …

Legal note

… Notes. 1.‑  This Chapter does not cover :        (a)    Unused postage … even if these articles are designed or created by artists. 3.‑  For the purposes of heading 97.02, the …

Section XV > Chapter 76

Explanatory notes

… 76 Aluminium and articles thereof Subheading Notes. 1.‑  In this Chapter the following expressions have the meanings … such other elements exceeds 1 %. 2.-  Notwithstanding the provisions of Note 9 (c) to the Section XV, for the purposes …

Legal note

… Subheading Notes. 1.‑  In this Chapter the following expressions have the meanings … such other elements exceeds 1 %. 2.-  Notwithstanding the provisions of Note 9 (c) to the Section XV, for the purposes …

Section XVII > Chapter 87

Explanatory notes

… and parts and accessories thereof Notes. 1.‑  This Chapter does not cover railway or tramway rolling-stock …

Legal note

… Notes. 1.‑  This Chapter does not cover railway or tramway rolling-stock … appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use …

Section I > Chapter 4

Explanatory notes

… cereals or bakers’ wares, provided that any added substance is not used for the purpose of replacing, in whole or in … (c)     they are moulded or capable of being moulded. 5.-  This Chapter does not cover :        (a)     Non-living … However, it does not cover edible non-living insects otherwise prepared or preserved (generally Section IV). …

Legal note

… cereals or bakers’ wares, provided that any added substance is not used for the purpose of replacing, in whole or in … (c)     they are moulded or capable of being moulded. 5.-  This Chapter does not cover :        (a)     Non-living … However, it does not cover edible non-living insects otherwise prepared or preserved (generally Section IV). …

Section II > Chapter 8

Explanatory notes

… fruit and nuts; peel of citrus fruit or melons Notes. 1.-  This Chapter does not cover inedible nuts or fruits. 2.-  …

Legal note

… Notes. 1.-  This Chapter does not cover inedible nuts or fruits. 2.-  … and nuts which have been treated solely to ensure their provisional preservation during transport or storage prior …

Section XIII > Chapter 69

Explanatory notes

… Chapter 69 Ceramic products Notes. 1.-  This Chapter applies only to ceramic products which have … previously at, in general, room temperature. Raw materials comprise, inter alia, clays, siliceous materials including …

Legal note

… Notes. 1.-  This Chapter applies only to ceramic products which have … previously at, in general, room temperature. Raw materials comprise, inter alia, clays, siliceous materials including …

Section VI

Explanatory notes

… classified in those headings and in no other heading of this Section. 2.-  Subject to Note 1 above, goods classifiable … Note, all radioactive chemical elements and radioactive isotopes, and compounds of such elements and isotopes …

Legal note

… be classified in those headings and in no other heading of this Section. 2.-  Subject to Note 1 above, goods classifiable … other heading of the Nomenclature. 3.- Goods put up in sets consisting of two or more separate constituents, some or all …

Section XIII > Chapter 70

Explanatory notes

… Chapter 70 Glass and glassware Notes. 1.-  This Chapter does not cover :        (a)   Goods of heading … thereof of heading 94.05;        (h)   Toys, games, sports requisites, Christmas tree ornaments or other articles of …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)   Goods of heading … thereof of heading 94.05;        (h)   Toys, games, sports requisites, Christmas tree ornaments or other articles of …

Section XV > Chapter 82

Explanatory notes

… manicure or pedicure sets, and goods of heading 82.09, this Chapter covers only articles with a blade, working … clippers are to be classified in heading 85.10. 3.‑  Sets consisting of one or more knives of heading 82.11 and at …

Legal note

… manicure or pedicure sets, and goods of heading 82.09, this Chapter covers only articles with a blade, working … clippers are to be classified in heading 85.10. 3.‑  Sets consisting of one or more knives of heading 82.11 and at …