Harmonized System

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Section XIII > Chapter 68

Explanatory notes

… 48.11 (for example, paper and paperboard coated with mica powder or graphite, bituminised or asphalted paper and … of insulating material of heading 85.47;        (h)   Dental burrs (heading 90.18);        (ij)   Articles of … covers : (A) Various products of Chapter 25 worked to a degree beyond that permitted by Note 1 to that Chapter. (B) …

Legal note

… 48.11 (for example, paper and paperboard coated with mica powder or graphite, bituminised or asphalted paper and … of insulating material of heading 85.47;        (h)   Dental burrs (heading 90.18);        (ij)   Articles of … requisites);        (m)   Articles of heading 96.02, if made of materials specified in Note 2 (b) to Chapter 96, or …

Section XV > Chapter 79

Explanatory notes

… predominates by weight over each of the other elements, provided that the total content by weight of such other … by various methods.        Some impure metal is also deposited in the retort extensions as a very fine powder … iron and steel (e.g., by hot‑dip galvanising, electro‑deposition, sherardising, painting or spraying). * *    * …

Legal note

… predominates by weight over each of the other elements, provided that the total content by weight of such other … 2.5 %.        (c)   Zinc dust        Dust obtained by condensation of zinc vapour, consisting of spherical particles which are finer than zinc powders. At least 80 % by weight of the particles pass …

Section XV > Chapter 76

Explanatory notes

… to heading 26.06). The first stage of the extraction is designed to convert the bauxite into pure aluminium oxide … cathode; carbon bars are used as anodes. The aluminium is deposited in the bottom of the baths from where it is … the metal, it is often produced artificially in greater depth by anodising or chemical treatment; the surface is …

Legal note

… Metal containing by weight at least 99 % of aluminium, provided that the content by weight of any other element … in a proportion greater than 0.1 % but not more than 0.2 %, provided that neither the chromium nor manganese content … predominates by weight over each of the other elements, provided that :              (i)   the content by weight of …

Section XII > Chapter 64

Explanatory notes

… footwear” applies only to :        (a)    Footwear which is designed for a sporting activity and has, or has provision … material of the outer sole and of the upper which determines classification in headings 64.01 to 64.05. (C)   … the greatest surface area in contact with the ground.  In determining the constituent material of the outer sole, no …

Legal note

… the purposes of heading 64.06, the term “parts” does not include pegs, protectors, eyelets, hooks, buckles, … footwear” applies only to :        (a)    Footwear which is designed for a sporting activity and has, or has provision …

Section II > Chapter 11

Explanatory notes

… the dry product :                 (a)     a starch content (determined by the modified Ewers polarimetric method) … (2); and                 (b)     an ash content (after deduction of any added minerals) not  exceeding  that … of headings 20.01 , 20.04 and 20.05 . (g)   Residues derived from the sifting, milling or other working of …

Legal note

… the dry product :                 (a)     a starch content (determined by the modified Ewers polarimetric method) … (2); and                 (b)     an ash content (after deduction of any added minerals) not  exceeding  that indicated in Column …

Section XXI > Chapter 97

Explanatory notes

… of a commercial character, even if these articles are designed or created by artists. 3.‑  For the purposes of … around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints or lithographs are to … the Notes or headings of this Chapter. Articles of a kind described in headings 97.01 to 97.05 remain classified in …

Legal note

… of a commercial character, even if these articles are designed or created by artists. 3.‑  For the purposes of … around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints or lithographs are to be classified with those articles, provided they are of a kind and of a value normal to those …

Section IX > Chapter 46

Explanatory notes

… suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, … plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, … rovings (except when wholly covered with plastics as described in paragraph (5) above) (Section XI) . (iv)  …

Legal note

… suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, … plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or …

Section XI > Chapter 57

Explanatory notes

… serve as the exposed surface of the article when in use and includes articles having the characteristics of textile floor coverings but intended for use for other purposes. 2.‑  This Chapter does not cover floor covering underlays. GENERAL This Chapter covers carpets and other …

Legal note

… serve as the exposed surface of the article when in use and includes articles having the characteristics of textile floor coverings but intended for use for other purposes. 2.‑  This Chapter does not cover floor covering underlays. …

Section XX > Chapter 96

Explanatory notes

… (heading 71.17);      (d)    Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), … (heading 90.17), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes … covered by other headings in the Nomenclature. The articles described in headings 96.07 to 96.14 and 96.16 to 96.18  may …

Legal note

… (heading 71.17);      (d)    Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), … (heading 90.17), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes … further minor processes as trimming to shape at the top, to render them ready for such incorporation. 4.-  Articles of …

Section XVIII > Chapter 92

Explanatory notes

… This Chapter does not cover : (a) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), … (heading 97.05 or 97.06). 2.‑ Bows and sticks and similar devices used in playing the musical instruments of heading …

Legal note

… does not cover :        (a)   Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), … (heading 97.05 or 97.06). 2.‑  Bows and sticks and similar devices used in playing the musical instruments of …

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