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Section XI > Chapter 56

Explanatory notes

… Wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (for example, perfumes or … nonwovens (generally Section XIV or XV); or        (f)    Sanitary towels (pads) and tampons, napkins (diapers) and … by a stitch‑bonding process using fibres from the web itself. 3.‑   Headings 56.02 and 56.03 cover respectively …

Legal note

… Wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (for example, perfumes or … nonwovens (generally Section XIV or XV); or        (f)    Sanitary towels (pads) and tampons, napkins (diapers) and … by a stitch‑bonding process using fibres from the web itself. 3.‑   Headings 56.02 and 56.03 cover respectively …

Section XX > Chapter 96

Explanatory notes

… example, parts of umbrellas or walking‑sticks);      (c)    Imitation jewellery (heading 71.17);      (d)    Parts of … 39);      (e)    Cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding … thereof);      (k)    Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings);      (l)    …

Legal note

… example, parts of umbrellas or walking‑sticks);      (c)    Imitation jewellery (heading 71.17);      (d)    Parts of … 39);      (e)    Cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding … thereof);      (k)    Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings);      (l)    …

Section XVII > Chapter 87

Explanatory notes

… subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, … tyres and battery. (B)  A motor vehicle not equipped with its engine or with its interior fittings. (C)  A bicycle …

Legal note

… subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, …

Section XIII > Chapter 69

Explanatory notes

… siliceous materials including fused silica, materials with a high melting point, such as oxides, carbides, nitrides, graphite or other carbon, and in some cases …

Legal note

… siliceous materials including fused silica, materials with a high melting point, such as oxides, carbides, nitrides, graphite or other carbon, and in some cases …

Section VI > Chapter 30

Explanatory notes

… tonic beverages and mineral waters), other than nutritional preparations for intravenous administration … Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading 33.01);        (e)  … Placebos and blinded (or double-blinded) clinical trial kits for use in recognised clinical trials, put up in …

Legal note

… tonic beverages and mineral waters), other than nutritional preparations for intravenous administration … Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading 33.01);        (e)  … Placebos and blinded (or double-blinded) clinical trial kits for use in recognised clinical trials, put up in …

Section XV > Chapter 76

Explanatory notes

… by weight of any other element does not exceed the limit specified in the following table : TABLE ‑ Other elements … exceeds 6 mm. GENERAL This Chapter covers aluminium and its alloys, and certain articles thereof. Aluminium is …

Legal note

… content by weight of any other element does not exceed the limit specified in the following table : TABLE ‑ Other elements …

Section X > Chapter 49

Explanatory notes

… does not cover :        (a)   Photographic negatives or positives on transparent bases (Chapter 37);        (b)   … Chapter 95; or        (d)   Original engravings, prints or lithographs (heading 97.02), postage or revenue stamps, … the essential nature and use is determined by the fact of its being printed with motifs, characters or pictorial …

Legal note

… does not cover :        (a)   Photographic negatives or positives on transparent bases (Chapter 37);        (b)   … Chapter 95; or        (d)   Original engravings, prints or lithographs (heading 97.02), postage or revenue stamps, … embossed, photographed, photocopied, thermocopied or typewritten. 3.‑   Newspapers, journals and periodicals …

Section IV > Chapter 21

Explanatory notes

… vegetables of heading  07.12 ;        (b) Roasted coffee substitutes containing coffee in any proportion (heading  … purposes of heading  21.04 , the expression “homogenised composite food preparations” means preparations consisting … or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as food suitable for …

Legal note

… vegetables of heading  07.12 ;        (b) Roasted coffee substitutes containing coffee in any proportion (heading  … purposes of heading  21.04 , the expression “homogenised composite food preparations” means preparations consisting … or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as food suitable for …

Section V > Chapter 26

Explanatory notes

… 25.17);        (b)      Natural magnesium carbonate (magnesite), whether or not calcined (heading 25.19);        … (f)      Waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing …

Legal note

… 25.17);        (b)      Natural magnesium carbonate (magnesite), whether or not calcined (heading 25.19);        … (f)      Waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing …

Section XVIII > Chapter 92

Explanatory notes

… (b) Microphones, amplifiers, loud‑speakers, head‑phones, switches, stroboscopes or other accessory instruments, … apparatus or equipment of Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet … conventional‑type instruments. The electrical equipment itself, unless forming an integral part of the instrument or …

Legal note

… (b)   Microphones, amplifiers, loud‑speakers, head‑phones, switches, stroboscopes or other accessory instruments, … apparatus or equipment of Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet … in numbers normal thereto and clearly intended for use therewith, are to be classified in the same heading as the …

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