Harmonized System

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Section V > Chapter 26

Explanatory notes

… Chapter 26 Ores, slag and ash Notes. 1.-  This Chapter does not cover :        (a)      Slag or … (c)      Sludges from the storage tanks of petroleum oils consisting mainly of such oils (heading 27.10);        … in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals, …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)      Slag or … (c)      Sludges from the storage tanks of petroleum oils consisting mainly of such oils (heading 27.10);        … in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals, …

Section IV > Chapter 22

Explanatory notes

… Chapter 22 Beverages, spirits and vinegar Notes. 1.-  This Chapter does not cover :        (a)  Products of this … 21.03);        (b)  Sea water (heading 25.01);        (c)  Distilled or conductivity water or water of similar purity …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)  Products of this … 21.03);        (b)  Sea water (heading 25.01);        (c)  Distilled or conductivity water or water of similar purity …

Section XV > Chapter 78

Explanatory notes

… 78 Lead and articles thereof Subheading Note. 1.‑  In this Chapter the expression “refined lead” means :    Metal … Arsenic      Bi                         Bismuth      Ca                        Calcium …

Legal note

… Subheading Note. 1.‑  In this Chapter the expression “refined lead” means :    Metal … Arsenic      Bi                         Bismuth      Ca                        Calcium …

Section VI > Chapter 37

Explanatory notes

… Chapter 37 Photographic or cinematographic goods Notes. 1.-  This Chapter does not cover waste or scrap. 2.-  In this …

Legal note

… Notes. 1.-  This Chapter does not cover waste or scrap. 2.-  In this … the word “photographic” relates to the process by which visible images are formed, directly or indirectly, by the …

Section II > Chapter 10

Explanatory notes

… 1.-  (A)     The products specified in the headings of this Chapter are to be classified in those headings only if … The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, …

Legal note

… 1.-  (A)     The products specified in the headings of this Chapter are to be classified in those headings only if … The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, …

Section XIII > Chapter 68

Explanatory notes

… cement, asbestos, mica or similar materials Notes. 1.-  This Chapter does not cover :        (a)   Goods of … paper and paperboard coated with mica powder or graphite, bituminised or asphalted paper and paperboard);        (c)   … Articles of Chapter 95 (for example, toys, games and sports requisites);        (m)   Articles of heading 96.02, if made …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)   Goods of … paper and paperboard coated with mica powder or graphite, bituminised or asphalted paper and paperboard);        (c)   … Articles of Chapter 95 (for example, toys, games and sports requisites);        (m)   Articles of heading 96.02, if made …

Section IV > Chapter 24

Explanatory notes

… for the intake of nicotine into the human body Note. 1.-  This Chapter does not cover medicinal cigarettes (Chapter … tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or …

Legal note

… Note. 1.-  This Chapter does not cover medicinal cigarettes (Chapter … tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or …

Section XI > Chapter 57

Explanatory notes

… textile floor coverings Notes. 1.‑  For the purposes of this Chapter, the term “carpets and other textile floor … (for example, as wall hangings or table covers or for other furnishing purposes). The above products are classified in …

Legal note

… Notes. 1.‑  For the purposes of this Chapter, the term “carpets and other textile floor … coverings but intended for use for other purposes. 2.‑  This Chapter does not cover floor covering underlays. …

Section IV > Chapter 18

Explanatory notes

… Chapter 18 Cocoa and cocoa preparations Notes. 1.- This Chapter does not cover :        (a)     Food … % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic …

Legal note

… Notes. 1.- This Chapter does not cover :        (a)     Food … % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic … confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa. …

Section IX > Chapter 45

Explanatory notes

… Chapter 45 Cork and articles of cork Note. 1.-  This Chapter does not cover :        (a) Footwear or parts … Articles of Chapter 95 (for example, toys, games, sports requisites). GENERAL Cork is obtained almost exclusively …

Legal note

… Note. 1.-  This Chapter does not cover :        (a) Footwear or parts … Articles of Chapter 95 (for example, toys, games, sports requisites). …

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