Harmonized System

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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). …

Section XV > Chapter 73

Explanatory notes

… Chapter 73 Articles of iron or steel Notes. 1.‑  In this Chapter the expression “cast iron” applies to products … upset ends, are also to be considered as tubes. They may be polished, coated, bent (including coiled tubing), threaded …

Legal note

… Notes. 1.‑  In this Chapter the expression “cast iron” applies to products … of steel as defined in Note 1 (d) to Chapter 72. 2.‑  In this Chapter the word “wire” means hot or cold‑formed …

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 … 03.01, 03.06, 03.07 or 03.08;        (b)  Cultures of micro‑organisms and other products of heading 30.02; and        …

Legal note

… Note. 1.-  This Chapter covers all live animals except :        (a)  Fish and crustaceans, molluscs and other aquatic … 03.01, 03.06, 03.07 or 03.08;        (b)  Cultures of micro‑organisms and other products of heading 30.02; and        …

Section II > Chapter 6

Explanatory notes

… Notes. 1.‑  Subject to the second part of heading 06.01, this Chapter covers only live trees and goods (including … of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it …

Legal note

… Notes. 1.‑  Subject to the second part of heading 06.01, this Chapter covers only live trees and goods (including … of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it …

Section VII

Explanatory notes

… RUBBER AND ARTICLES THEREOF Notes. 1.- Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain …

Legal note

… Notes. 1.- Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain …

Section IX > Chapter 46

Explanatory notes

… materials; basketware and wickerwork Notes. 1.‑  In this Chapter the expression “plaiting materials” means … paper covered with plastics). (5)   Certain materials consisting of a textile core (unspun fibres, braid, etc.), …

Legal note

… Notes. 1.‑  In this Chapter the expression “plaiting materials” means … or monofilament and strip and the like of Chapter 54. 2.‑  This Chapter does not cover :        (a) Wall coverings of …

Section XII > Chapter 67

Explanatory notes

… artificial flowers; articles of human hair Notes. 1.-  This Chapter does not cover :        (a)   Filtering and … or hair-nets (Chapter 65);        (e)   Toys, sports requisites or carnival articles (Chapter 95); or        … moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)   Filtering and … or hair-nets (Chapter 65);        (e)   Toys, sports requisites or carnival articles (Chapter 95); or        … moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, …

Section I > Chapter 2

Explanatory notes

… Chapter 2 Meat and edible meat offal Note. 1.-  This Chapter does not cover :       (a) Products of the … or without the head), half‑carcasses (resulting from the lengthwise splitting of a carcass), quarters, pieces, etc., …

Legal note

… Note. 1.-  This Chapter does not cover :       (a) Products of the …

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