Harmonized System

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Section VI > Chapter 31

Explanatory notes

… 3 (a), 4 (a) or 5 below); or        (c)  Cultured potassium chloride crystals (other than optical elements) … which are applied to seeds, to foliage or to soil to assist in seed germination and plant growth.  They may …

Legal note

… 3 (a), 4 (a) or 5 below); or        (c)  Cultured potassium chloride crystals (other than optical elements) … to one or other of the descriptions given below : (i)      Basic slag; (ii)      Natural phosphates of heading 25.10, …

Section XII > Chapter 64

Explanatory notes

… of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are … Worn footwear of heading 63.09;        (d)    Articles of asbestos (heading 68.12);        (e)    Orthopaedic footwear …

Legal note

… of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are … Worn footwear of heading 63.09;        (d)    Articles of asbestos (heading 68.12);        (e)    Orthopaedic footwear …

Section XX > Chapter 95

Explanatory notes

… not incorporating incidentally protective components such as pads or padding in the elbow, knee or groin areas (for example, fencing clothing or soccer goalkeeper … or parts thereof (heading 66.03);        (ij)    Unmounted glass eyes for dolls or other toys, of heading 70.18;        …

Legal note

… not incorporating incidentally protective components such as pads or padding in the elbow, knee or groin areas (for example, fencing clothing or soccer goalkeeper … or parts thereof (heading 66.03);        (ij)    Unmounted glass eyes for dolls or other toys, of heading 70.18;        …

Section IX > Chapter 44

Explanatory notes

…         (h)    Goods of Chapter 66 (for example, umbrellas and walking‑sticks and parts thereof);         (ij)   … the pilot-names recommended by the International Technical Association for Tropical Timber (l’Association technique …

Legal note

…         (h)    Goods of Chapter 66 (for example, umbrellas and walking‑sticks and parts thereof);         …

Section II > Chapter 9

Explanatory notes

… of the products of headings 09.04 to 09.10 are to be classified as follows :      (a) Mixtures of two or more of …

Legal note

… of the products of headings 09.04 to 09.10 are to be classified as follows :      (a) Mixtures of two or more of …

Section XVIII > Chapter 92

Explanatory notes

… 1.‑ This Chapter does not cover : (a) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); (b) Microphones, amplifiers, …

Legal note

… Chapter does not cover :        (a)   Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);        (b)   Microphones, amplifiers, …

Section IV > Chapter 16

Explanatory notes

… fish, crustaceans, molluscs or other aquatic invertebrates, as well as insects, prepared or preserved by the processes … other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the …

Legal note

… fish, crustaceans, molluscs or other aquatic invertebrates, as well as insects, prepared or preserved by the processes … other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the …

Section XXI > Chapter 97

Explanatory notes

… scenery, studio back‑cloths or the like, of painted canvas (heading 59.07) except if they may be classified in heading 97.06; or        (c)    Pearls, … 2.‑  Heading 97.01 does not apply to mosaics that are mass-produced reproductions, casts or works of conventional …

Legal note

… scenery, studio back‑cloths or the like, of painted canvas (heading 59.07) except if they may be classified in heading 97.06; or        (c)    Pearls, … 2.‑  Heading 97.01 does not apply to mosaics that are mass-produced reproductions, casts or works of conventional …

Section XVII > Chapter 89

Explanatory notes

… Note. 1.‑  A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel …

Legal note

… Note. 1.‑  A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel …

Section XIII > Chapter 69

Explanatory notes

… 69.04 to 69.14 apply only to such products other than those classifiable in headings 69.01 to 69.03;        (b)    … carbides, nitrides, graphite or other carbon, and in some cases binders such as refractory clays or phosphates. 2.-  …

Legal note

… 69.04 to 69.14 apply only to such products other than those classifiable in headings 69.01 to 69.03;        (b)    … carbides, nitrides, graphite or other carbon, and in some cases binders such as refractory clays or phosphates. 2.-  …

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