Harmonized System

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Section XV > Chapter 82

Explanatory notes

…       (a)    Base metal;       (b)    Metal carbides or cermets;       (c)    Precious or semi‑precious stones … be classified in heading 82.15. GENERAL This Chapter covers certain specific kinds of base metal articles, of the nature …

Legal note

… covers only articles with a blade, working edge, working surface or other working part of :       (a)    Base metal;       (b)    Metal carbides or cermets;       (c)    Precious or semi‑precious stones …

Section IV > Chapter 22

Explanatory notes

… or water of similar purity (heading 28.53);        (d)  Acetic acid of a concentration exceeding 10 % by weight of acetic acid …

Legal note

… or water of similar purity (heading 28.53);        (d)  Acetic acid of a concentration exceeding 10 % by weight of acetic acid …

Section VIII > Chapter 42

Explanatory notes

… 30.06);        (b)    Articles of apparel or clothing accessories (except gloves, mittens and mitts), lined with … leather; however, headings 42.01 and 42.02 also include certain articles characteristically of the leather trade but …

Legal note

… 30.06);        (b)    Articles of apparel or clothing accessories (except gloves, mittens and mitts), lined with furskin or … other articles of heading 66.02;        (g)    Cuff‑links, bracelets or other imitation jewellery (heading 71.17); …

Section VIII > Chapter 41

Explanatory notes

… (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar … which have undergone a tanning (including pre-tanning) process which is reversible (headings 41.01 to 41.03, as the … are then either “vegetable tanned” (in baths containing certain woods, barks, leaves, etc., or their extracts), …

Legal note

… (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar … which have undergone a tanning (including pre-tanning) process which is reversible (headings 41.01 to 41.03, as the … the expression “composition leather” means only substances of the kind referred to in heading 41.15. …

Section XVIII > Chapter 91

Explanatory notes

… of this Chapter, the expression “watch movements” means devices regulated by a balance‑wheel and hairspring, quartz crystal or any other … be classified in this Chapter. GENERAL This Chapter covers certain apparatus designed mainly for measuring time or for …

Legal note

… of this Chapter, the expression “watch movements” means devices regulated by a balance‑wheel and hairspring, quartz crystal or any other … display can be incorporated. Such watch movements shall not exceed 12 mm in thickness and 50 mm in width, length or …

Section XIV > Chapter 71 > Heading 7114 > 7114.1 > 7114.19

Classification opinions

… 1. Gold pieces issued under Government control but never having been …

Section XVI > Chapter 84 > Heading 8421 > 8421.9 > 8421.99

Classification opinions

… 1. Replacement oil filter cartridges, consisting of a …

Section XV > Chapter 82 > Heading 8201 > 8201.40

Classification opinions

… to the cutting edge of the blade being toothed for use accessorily as a saw. Adoption : 1968 …

Section VI > Chapter 28 > Heading 2831 > 2831.10

Classification opinions

… 1. Sodium acetaldehyde sulphoxylate containing about 8 to 10 % sodium …

Section XX > Chapter 94

Explanatory notes

… stuffed or internally fitted with any material, or of cellular rubber or plastics, whether or not covered … furniture or shelves or for hanging on walls or from the ceiling. It therefore follows that this Chapter does not … bamboo, cane, plastics, base metals, glass, leather, stone, ceramics, etc.). Such furniture remains in these headings …

Legal note

… machines (heading 84.52);        (f)    Lamps or light sources and parts thereof of Chapter 85;        (g)    …        (ij)    Dentists’ chairs incorporating dental appliances of heading 90.18 or dentists’ spittoons … Seats and beds. 3.‑  (A)   In headings 94.01 to 94.03 references to parts of goods do not include references to …

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