Harmonized System

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Section I > Chapter 3

Explanatory notes

… 1.-  This Chapter does not cover :        (a) Mammals of heading 01.06;        (b) Meat of mammals of heading 01.06 … or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason … been agglomerated either directly by compression or by the addition of a small quantity of binder. 3.-  Headings 03.05 …

Legal note

… 1.-  This Chapter does not cover :        (a) Mammals of heading 01.06;        (b) Meat of mammals of heading 01.06 … or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason … been agglomerated either directly by compression or by the addition of a small quantity of binder. 3.-  Headings 03.05 …

Section XI > Chapter 60

Explanatory notes

… This Chapter does not cover :        (a)   Crochet lace of heading 58.04;        (b)   Labels, badges or similar articles, knitted or crocheted, of … lying in the same direction across the fabric, the loops in adjacent rows interlocking to form the mesh. There is free …

Legal note

… This Chapter does not cover :        (a)   Crochet lace of heading 58.04;        (b)   Labels, badges or similar articles, knitted or crocheted, of … in heading 60.01. 2.‑  This Chapter also includes fabrics made of metal thread and of a kind used in apparel, as …

Section II > Chapter 11

Explanatory notes

…        (a)    Roasted malt put up as coffee substitutes (heading 09.01 or 21.01);        (b)    Prepared flours, … (b)     an ash content (after deduction of any added minerals) not  exceeding  that indicated in Column … them to the processes provided for in the various headings of the Chapter, such as malting or the extraction …

Legal note

…        (a)    Roasted malt put up as coffee substitutes (heading 09.01 or 21.01);        (b)    Prepared flours, groats, meals or starches of heading 19.01;        (c)    Corn flakes or other products … (b)     an ash content (after deduction of any added minerals) not  exceeding  that indicated in Column …

Section VI > Chapter 33

Explanatory notes

…        (a)   Natural oleoresins or vegetable extracts of heading 13.01 or 13.02;        (b)   Soap or other products … from those substances or to synthetic aromatics. 3.-  Headings 33.03 to 33.07 apply, inter alia , to products, … earth, acetone, alum) which are suitable for other uses in addition to those described above are classified in these …

Legal note

…        (a)   Natural oleoresins or vegetable extracts of heading 13.01 or 13.02;        (b)   Soap or other products … from those substances or to synthetic aromatics. 3.-  Headings 33.03 to 33.07 apply, inter alia , to products, …

Section VI > Chapter 31

Explanatory notes

… This Chapter does not cover :        (a)  Animal blood of heading 05.11;        (b)  Separate chemically defined … optical elements) weighing not less than 2.5 g each, of heading 38.24; optical elements of potassium chloride …

Legal note

… This Chapter does not cover :        (a)  Animal blood of heading 05.11;        (b)  Separate chemically defined … optical elements) weighing not less than 2.5 g each, of heading 38.24; optical elements of potassium chloride …

Section XVIII > Chapter 91

Explanatory notes

… to their constituent material);        (b)   Watch chains (heading 71.13 or 71.17, as the case may be);        (c)   … does not remove clocks or watches from this Chapter. In addition to the exclusions specified in the Explanatory Note … apart from the bridges and the plate proper, one or more additional plates (called, for example, dial plate, lower …

Legal note

… to their constituent material);        (b)   Watch chains (heading 71.13 or 71.17, as the case may be);        (c)   … of plastics (Chapter 39) or of precious metal or metal clad with precious metal (generally heading 71.15); clock or …

Section XVIII > Chapter 92

Explanatory notes

… (Chapter 39); (b) Microphones, amplifiers, loud‑speakers, head‑phones, switches, stroboscopes or other accessory … of this Chapter; (c) Toy instruments or apparatus (heading 95.03); (d) Brushes for cleaning musical instruments … articles and not as forming a part of such instrument. In addition to the exclusions specifically mentioned in the …

Legal note

…        (b)   Microphones, amplifiers, loud‑speakers, head‑phones, switches, stroboscopes or other accessory … of this Chapter;        (c)   Toy instruments or apparatus (heading 95.03);        (d)   Brushes for cleaning musical …

Section IV > Chapter 22

Explanatory notes

…        (a)  Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby … exceeding 0.5 % vol. Alcoholic beverages are classified in headings 22.03 to 22.06 or heading 22.08 as appropriate. Subheading Note. 1.-  For the purposes of subheading …

Legal note

…        (a)  Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby … exceeding 0.5 % vol. Alcoholic beverages are classified in headings 22.03 to 22.06 or heading 22.08 as appropriate. Subheading Note. 1.-  For the purposes of subheading …

Section XXI > Chapter 97

Explanatory notes

… stamps, postal stationery (stamped paper) or the like, of heading 49.07;        (b)    Theatrical scenery, studio … natural or cultured, or precious or semi‑precious stones (headings 71.01 to 71.03). 2.‑  Heading 97.01 does not apply …

Legal note

… stamps, postal stationery (stamped paper) or the like, of heading 49.07;        (b)    Theatrical scenery, studio … natural or cultured, or precious or semi‑precious stones (headings 71.01 to 71.03). 2.‑  Heading 97.01 does not apply …

Section XII > Chapter 64

Explanatory notes

… to the upper (Section XI);        (c)    Worn footwear of heading 63.09;        (d)    Articles of asbestos (heading … may range from sandals with uppers consisting simply of adjustable laces or ribbons to thigh-boots (the uppers of … simply by trimming their top edge with a border and adding a fastening device. This Chapter also excludes  : …

Legal note

… to the upper (Section XI);        (c)    Worn footwear of heading 63.09;        (d)    Articles of asbestos (heading … trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading 96.06. 3.-  … as spikes, bars, nails, protectors or similar attachments. Subheading Note. 1.-  For the purposes of subheadings …