Harmonized System

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Section II > Chapter 13

Explanatory notes

… resins and other vegetable saps and extracts Note. 1.-  Heading 13.02 applies, inter alia , to liquorice extract and … extract of hops, extract of aloes and opium.        The heading does not apply to :        (a)  Liquorice extract …

Legal note

… Note. 1.-  Heading 13.02 applies, inter alia , to liquorice extract and … extract of hops, extract of aloes and opium.        The heading does not apply to :        (a)  Liquorice extract …

Section VIII > Chapter 41

Explanatory notes

… (a)   Parings or similar waste, of raw hides or skins (heading  05.11);         (b)   Birdskins or parts of … of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, … During the crusting procedure, a fat-liquor or oil may be added to give the crust some lubrication and flexibility, …

Legal note

… (a)   Parings or similar waste, of raw hides or skins (heading  05.11);         (b)   Birdskins or parts of … of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, … of elk, of deer, of roebucks or of dogs. 2.-   (A)  Headings 41.04 to 41.06 do not cover hides and skins which …

Section IV > Chapter 21

Explanatory notes

… Chapter does not cover :        (a) Mixed vegetables of heading  07.12 ;        (b) Roasted coffee substitutes … (heading  09.02 );        (d) Spices or other products of headings  09.04 to 09.10 ;        (e)  Food preparations, … taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other …

Legal note

… Chapter does not cover :        (a) Mixed vegetables of heading  07.12 ;        (b) Roasted coffee substitutes … (heading  09.02 );        (d) Spices or other products of headings  09.04 to 09.10 ;        (e)  Food preparations, … taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other …

Section I > Chapter 2

Explanatory notes

… preparation of pharmaceutical products (e.g., gall bags, adrenal glands, placenta). (3) That which can be used for … for industrial use), but fat presented in the carcass or adhering to meat is treated as forming part of the meat. … papain) or have been cut, chopped or minced (ground). In addition, mixtures or combinations of products of different …

Legal note

… not cover :       (a) Products of the kinds described in headings 02.01 to 02.08 or 02.10, unfit or unsuitable for … non-living insects (heading 04.10);       (c) Guts, bladders or stomachs of animals (heading 05.04) or animal …

Section XVII > Chapter 86

Explanatory notes

… concrete, or concrete guide‑track sections for hovertrains (heading 44.06 or 68.10);        (b)   Railway or tramway …        (a)   Assembled track, turntables, platform buffers, loading gauges;        (b)   Semaphores, mechanical signal …

Legal note

… concrete, or concrete guide‑track sections for hovertrains (heading 44.06 or 68.10);        (b)   Railway or tramway …        (a)   Assembled track, turntables, platform buffers, loading gauges;        (b)   Semaphores, mechanical signal …

Section XVII > Chapter 88

Explanatory notes

… “unmanned aircraft” means any aircraft, other than those of heading 88.01, designed to be flown without a pilot on board. They may be designed to carry a payload or equipped with permanently integrated digital … designed solely for amusement purposes (heading 95.03). Subheading Notes. 1.-   For the purposes of subheadings …

Legal note

… “unmanned aircraft” means any aircraft, other than those of heading 88.01, designed to be flown without a pilot on board. They may be designed to carry a payload or equipped with permanently integrated digital … designed solely for amusement purposes (heading 95.03). Subheading Notes. 1.-   For the purposes of subheadings …

Section VIII > Chapter 43

Explanatory notes

… references to “furskins”, other than to raw furskins of heading 43.01, apply to hides or skins of all animals which …        (d)   Articles of Chapter 64;        (e)   Headgear or parts thereof of Chapter 65; or        (f)   … includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, …

Legal note

… references to “furskins”, other than to raw furskins of heading 43.01, apply to hides or skins of all animals which …        (d)   Articles of Chapter 64;        (e)   Headgear or parts thereof of Chapter 65; or        (f)   … includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, …

Section XIX > Chapter 93

Explanatory notes

… (Chapter 39);        (c)   Armoured fighting vehicles (heading 87.10);        (d)   Telescopic sights and other … 93.06, the reference to “parts thereof” does not include radio or radar apparatus of heading 85.26. GENERAL This Chapter …

Legal note

… (Chapter 39);        (c)   Armoured fighting vehicles (heading 87.10);        (d)   Telescopic sights and other … 93.06, the reference to “parts thereof” does not include radio or radar apparatus of heading 85.26. …

Section IV > Chapter 17

Explanatory notes

… cover :        (a) Sugar confectionery containing cocoa (heading 18.06);        (b) Chemically pure sugars (other … or        (c)  Medicaments or other products of Chapter 30. Subheading Notes. 1.‑ For the purposes of subheadings … Solid sugar and molasses of this Chapter may contain added colouring matter, flavouring matter (e.g., citric acid …

Legal note

… cover :        (a) Sugar confectionery containing cocoa (heading 18.06);        (b) Chemically pure sugars (other … or        (c)  Medicaments or other products of Chapter 30. Subheading Notes. 1.‑ For the purposes of subheadings 1701.12, 1701.13 and 1701.14, “raw sugar” means …

Section IX > Chapter 46

Explanatory notes

… narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament … binding materials are of spun textile materials. GENERAL In addition to articles of loofah, this Chapter covers … consisting of warp without weft assembled by means of an adhesive (bolducs) ( heading 58.06 ). (f)    Footwear or …

Legal note

… narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament … This Chapter does not cover :        (a) Wall coverings of heading 48.14;        (b) Twine, cordage, ropes or cables, … plaited or not (heading 56.07);        (c) Footwear or headgear or parts thereof of Chapter 64 or 65;        (d) …

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