Harmonized System

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Section VIII > Chapter 43

Explanatory notes

… other than to raw furskins of heading 43.01, apply to hides or skins of all animals which have been tanned or … toys, games, sports requisites). 3.‑   Heading 43.03 includes furskins and parts thereof, assembled with the … Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or …

Legal note

… other than to raw furskins of heading 43.01, apply to hides or skins of all animals which have been tanned or … toys, games, sports requisites). 3.‑   Heading 43.03 includes furskins and parts thereof, assembled with the … Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or …

Section XV > Chapter 74

Explanatory notes

… Metal containing at least 97.5 % by weight of copper, provided that the content by weight of any other element … in the metallurgy of non‑ferrous metals. However, copper phosphide (phosphor copper) containing more than 15 % by …

Legal note

… Metal containing at least 97.5 % by weight of copper, provided that the content by weight of any other element … in the metallurgy of non‑ferrous metals. However, copper phosphide (phosphor copper) containing more than 15 % by …

Section IV > Chapter 19

Explanatory notes

… (Chapter 16);         (b)   Biscuits or other articles made from flour or from starch, specially prepared for use … more than 6 % by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other … 21.01 ). (d)   Powders for the manufacture of custards, desserts, ice cream or similar preparations but not being …

Legal note

… (Chapter 16);         (b)   Biscuits or other articles made from flour or from starch, specially prepared for use … of Chapter 11, and                 (2)    Flour, meal and powder of vegetable origin of any Chapter, other than flour, … more than 6 % by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other …

Section XVII > Chapter 88

Explanatory notes

… means any aircraft, other than those of heading 88.01, designed to be flown without a pilot on board. They may be … purposes of subheadings 8802.11 to 8802.40, the expression “unladen weight” means the weight of the machine in normal … as parachutes (heading 88.04), aircraft launching gear, deck-arrestor gear and ground flying trainers (heading …

Legal note

… means any aircraft, other than those of heading 88.01, designed to be flown without a pilot on board. They may be … purposes of subheadings 8802.11 to 8802.40, the expression “unladen weight” means the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and …

Section III > Chapter 15

Explanatory notes

… oils or other goods of Section VI; or        (f) Factice derived from oils (heading 40.02 ). 2.- Heading 15.09 does … does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading … rancid due to hydrolysis and oxidation. When heated they decompose, giving off an acrid, irritant odour. They are all …

Legal note

… oils or other goods of Section VI; or        (f) Factice derived from oils (heading 40.02 ). 2.- Heading 15.09 does … does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions. 4.- …

Section VII

Explanatory notes

… some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section … fall in Chapter 49. GENERAL Section Note 1. This Note deals with the classification of goods put up in sets … However, all other goods of plastics or rubber of the kind described in this Section fall in Chapter 49 if the printing …

Legal note

… some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section … be classified in the heading appropriate to that product, provided that the constituents are :       (a)   having … regard to the manner in which they are put up, clearly identifiable as being intended to be used together without …

Section II > Chapter 8

Explanatory notes

… or containing added sweetening matter) or dried (including dehydrated, evaporated or freeze‑dried); provided they are … and prunes), the exterior of which may be covered with a deposit of dried natural sugar thus giving the fruit an … this Chapter does not cover fruit preserved by osmotic dehydration. The expression “osmotic dehydration” refers to …

Legal note

… additional preservation or stabilisation (for example, by moderate heat treatment, sulphuring, the addition of sorbic … vegetable oil or small quantities of glucose syrup),        provided that they retain the character of dried fruit or … transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other …

Section XVIII > Chapter 91

Explanatory notes

… as the case may be);        (c)   Parts of general use defined in Note 2 to Section XV, of base metal (Section XV), … of this Chapter, the expression “watch movements” means devices regulated by a balance‑wheel and hairspring, quartz crystal or any other system capable of determining intervals of time, with a display or a system to …

Legal note

… as the case may be);        (c)   Parts of general use defined in Note 2 to Section XV, of base metal (Section XV), … of this Chapter, the expression “watch movements” means devices regulated by a balance‑wheel and hairspring, quartz crystal or any other system capable of determining intervals of time, with a display or a system to …

Section II > Chapter 6

Explanatory notes

… seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products … However, these headings do not include collages or similar decorative plaques of heading 97.01. GENERAL This Chapter …

Legal note

… seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products … However, these headings do not include collages or similar decorative plaques of heading 97.01. …

Section VI > Chapter 36

Explanatory notes

… Notes. 1.-  This Chapter does not cover separate chemically defined compounds other than those described in Note 2 (a) or (b) below. 2.-  The expression … products required for their ignition (percussion or detonating caps, detonators, etc.). Articles prepared from …

Legal note

… Notes. 1.-  This Chapter does not cover separate chemically defined compounds other than those described in Note 2 (a) or (b) below. 2.-  The expression … materials” in heading 36.06 applies only to :        (a)   Metaldehyde, hexamethylenetetramine and similar substances, …

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