Harmonized System

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Section V > Chapter 26

Explanatory notes

… or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings 26.01 to … composition of the basic compound which furnishes the desired metal. The physical or physico-chemical operations … used commercially to obtain : (1)   The precious metals as defined in Chapter 71 (viz., silver, gold, platinum, …

Legal note

… or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings 26.01 to 26.17 do not, however, include minerals which have been submitted to processes not … Notes. 1.-  For the purposes of subheading 2620.21, “leaded gasoline sludges and leaded anti-knock compound …

Section II > Chapter 7

Explanatory notes

… 07.10, 07.11 and 07.12 the word “vegetables” includes edible mushrooms, truffles, olives, capers, … specified in headings 11.02 to 11.04; (c)  flour, meal, powder, flakes, granules and pellets of potatoes … in water), provisionally preserved or dried (including dehydrated, evaporated or freeze‑dried). It should be noted …

Legal note

… 07.10, 07.11 and 07.12 the word “vegetables” includes edible mushrooms, truffles, olives, capers, … specified in headings 11.02 to 11.04; (c)  flour, meal, powder, flakes, granules and pellets of potatoes … fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (heading 09.04). 5.‑  Heading …

Section X > Chapter 49

Explanatory notes

… constituting the whole or a part of a complete work and designed for binding.        However, printed pictures or … 49.01 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, … all printed matter of which the essential nature and use is determined by the fact of its being printed with motifs, …

Legal note

… constituting the whole or a part of a complete work and designed for binding.        However, printed pictures or … 49.01 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, …

Section XI > Chapter 60

Explanatory notes

… remain classified in heading 60.01. 2.‑  This Chapter also includes fabrics made of metal thread and of a kind used in … coated with alpha-cypermethrin (ISO), chlorfenapyr (ISO), deltamethrin (INN, ISO), lambda-cyhalothrin (ISO), … a plain or an ornamental fabric of close or open‑work design. Certain open‑work fabrics have chains of loops …

Legal note

… remain classified in heading 60.01. 2.‑  This Chapter also includes fabrics made of metal thread and of a kind used in apparel, as … coated with alpha-cypermethrin (ISO), chlorfenapyr (ISO), deltamethrin (INN, ISO), lambda-cyhalothrin (ISO), …

Section IV > Chapter 16

Explanatory notes

… heading 05.04. 2.- Food preparations fall in this Chapter provided that they contain more than 20 % by weight of … content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of … therefor, condiments and seasonings, of the kind described in heading 21.03 , soups and broths and …

Legal note

… heading 05.04. 2.- Food preparations fall in this Chapter provided that they contain more than 20 % by weight of … content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or …

Section XIX > Chapter 93

Explanatory notes

… (a)   Goods of Chapter 36 (for example, percussion caps, detonators, signalling flares);        (b)   Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), … 87.10);        (d)   Telescopic sights and other optical devices suitable for use with arms, unless mounted on a …

Legal note

… (a)   Goods of Chapter 36 (for example, percussion caps, detonators, signalling flares);        (b)   Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), … 87.10);        (d)   Telescopic sights and other optical devices suitable for use with arms, unless mounted on a …

Section XVII > Chapter 87

Explanatory notes

… Chapter does not cover railway or tramway rolling-stock designed solely for running on rails. 2.‑  For the purposes … other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, when … Vehicles and parts thereof, cross‑sectioned, designed for demonstrational purposes, unsuitable for other uses ( …

Legal note

… Chapter does not cover railway or tramway rolling-stock designed solely for running on rails. 2.‑  For the purposes … to 87.04, and not in heading 87.06. 4.‑  Heading 87.12 includes all children’s bicycles. Other children’s cycles … other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, when …

Section XI > Chapter 56

Explanatory notes

… (for example, perfumes or cosmetics of Chapter 33, soaps or detergents of heading 34.01, polishes, creams or similar … heading 58.11;        (c)    Natural or artificial abrasive powder or grain, on a backing of felt or nonwovens … similar articles of heading 96.19 . 2.‑   The term “felt” includes needleloom felt and fabrics consisting of a web of …

Legal note

… (for example, perfumes or cosmetics of Chapter 33, soaps or detergents of heading 34.01, polishes, creams or similar … heading 58.11;        (c)    Natural or artificial abrasive powder or grain, on a backing of felt or nonwovens … similar articles of heading 96.19 . 2.‑   The term “felt” includes needleloom felt and fabrics consisting of a web of …

Section VIII > Chapter 42

Explanatory notes

… of plastics, whether or not printed, with handles, not designed for prolonged use (heading  39.23);                 … For the purposes of this Chapter, the term “leather” is defined in Note 1 to this Chapter.  The term “leather” … leather and metallised leather, i.e., the products described in heading 41.14. Certain leather articles, …

Legal note

… 1.‑  For the purposes of this Chapter, the term “leather” includes chamois (including combination chamois) leather, … or to which furskin or artificial fur is attached on the outside except as mere trimming (heading  43.03 or 43.04); … of plastics, whether or not printed, with handles, not designed for prolonged use (heading  39.23);                 …

Section V > Chapter 27

Explanatory notes

… Chapter does not cover :        (a) Separate chemically defined organic compounds, other than pure methane and … oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed … mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils …

Legal note

… Chapter does not cover :        (a) Separate chemically defined organic compounds, other than pure methane and … oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed … mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils …