Harmonized System

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Section I > Chapter 1

Explanatory notes

… Chapter 1 Live animals Note. 1.-  This Chapter covers all live animals except :        (a)  Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, … forming part of circuses, menageries or other similar travelling animal shows ( heading 95.08 ). Animals, …

Legal note

… Note. 1.-  This Chapter covers all live animals except :        (a)  Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, …

Section XI > Chapter 55

Explanatory notes

… 55.02 apply only to man‑made filament tow, consisting of parallel filaments of a uniform length equal to the length of the tow, meeting the following specifications :        (a)   Length of tow … of Note 2 to Section XI. Man‑made staple fibres are usually manufactured by extrusion through spinnerets (jets) …

Legal note

… 55.02 apply only to man‑made filament tow, consisting of parallel filaments of a uniform length equal to the length of the tow, meeting the following specifications :        (a)   Length of tow …

Section I > Chapter 5

Explanatory notes

… ends and tip ends respectively are not arranged together) shall be deemed not to constitute working. 3.‑  Throughout the … undergone a simple process of preparation, which are not normally used as food ( except certain blood, guts, bladders …

Legal note

… ends and tip ends respectively are not arranged together) shall be deemed not to constitute working. 3.‑  Throughout the … and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as “ivory”. 4.‑  Throughout the …

Section VIII > Chapter 43

Explanatory notes

… raw furskins of heading 43.01, apply to hides or skins of all animals which have been tanned or dressed with the hair … include imitation furskins obtained by weaving or knitting (generally, heading 58.01 or 60.01). GENERAL This Chapter … their feathers or down, are not treated as furskins; they fall in heading 05.05 or 67.01 . * *    * It is to be noted …

Legal note

… raw furskins of heading 43.01, apply to hides or skins of all animals which have been tanned or dressed with the hair … include imitation furskins obtained by weaving or knitting (generally, heading 58.01 or 60.01). …

Section XI > Chapter 52

Explanatory notes

… of yarns of different colours, of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and …

Legal note

… of yarns of different colours, of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and …

Section XVII > Chapter 89

Explanatory notes

… Chapter 89 Ships, boats and floating structures Note. 1.‑  A hull, an unfinished or incomplete vessel, assembled, … This Chapter covers ships, boats and other vessels of all kinds (whether or not self‑propelled), and also floating structures such as …

Legal note

… Note. 1.‑  A hull, an unfinished or incomplete vessel, assembled, …

Section XV > Chapter 78

Explanatory notes

… other element does not exceed the limit specified in the following table : TABLE ‑ Other elements Element Limiting … 0.002 0.001   GENERAL This Chapter covers lead and its alloys, and certain articles thereof. Lead is mainly … The crushed ore, after concentration by flotation, is generally roasted or sintered, and is then reduced by …

Legal note

… other element does not exceed the limit specified in the following table : TABLE ‑ Other elements Element Limiting …

Section XV > Chapter 82

Explanatory notes

… of general use as defined in Note 2 to Section XV are in all cases excluded from this Chapter.        Heads, blades … screw mechanisms or levers. Appliances are, however, generally classified in Chapter 84 if they are designed for fixing to a bench, a wall, etc., or if, by reason of their weight or size or the …

Legal note

… of general use as defined in Note 2 to Section XV are in all cases excluded from this Chapter.        Heads, blades …

Section IV > Chapter 18

Explanatory notes

… meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination … This Chapter covers cocoa (including cocoa beans) in all forms, cocoa butter, fat and oil and preparations … less than 40 % by weight of cocoa calculated on a totally defatted basis, and food preparations of goods of …

Legal note

… meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination …

Section XIII > Chapter 68

Explanatory notes

… of stone referred to in heading 25.15 or 25.16 but also to all other natural stone (for example, quartzite, flint, … or (D) may be agglomerated by means of binders, contain fillers, be reinforced, or in the case of products such as … by firing previously shaped earths (i.e., ceramic articles) generally fall in Chapter 69 , except in the case of ceramic …

Legal note

… of stone referred to in heading 25.15 or 25.16 but also to all other natural stone (for example, quartzite, flint, …