Harmonized System

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Section XI > Chapter 59

Explanatory notes

… of colour (Chapter 39);                 (4)     Fabrics partially coated or partially covered with plastics and … been treated on the back (impregnated or coated to permit pasting).   This heading does not, however, apply to wall … of textile flock or dust fixed directly on a backing of paper (heading 48.14) or on a textile backing (generally …

Legal note

… of colour (Chapter 39);                 (4)     Fabrics partially coated or partially covered with plastics and … been treated on the back (impregnated or coated to permit pasting).   This heading does not, however, apply to wall … of textile flock or dust fixed directly on a backing of paper (heading 48.14) or on a textile backing (generally …

Section XX > Chapter 96

Explanatory notes

… 33);      (b)    Articles of Chapter 66 (for example, parts of umbrellas or walking‑sticks);      (c)    Imitation … classified in the Chapter whether or not composed wholly or partly of precious metal or metal clad with precious metal, …

Legal note

… 33);      (b)    Articles of Chapter 66 (for example, parts of umbrellas or walking‑sticks);      (c)    Imitation … classified in the Chapter whether or not composed wholly or partly of precious metal or metal clad with precious metal, …

Section XIII > Chapter 68

Explanatory notes

… of Chapter 25;        (b)   Coated, impregnated or covered paper and paperboard of heading 48.10 or 48.11 (for example, paper and …        (d)   Articles of Chapter 71;        (e)   Tools or parts of tools, of Chapter 82;        (f)   Lithographic …

Legal note

… of Chapter 25;        (b)   Coated, impregnated or covered paper and paperboard of heading 48.10 or 48.11 (for example, paper and …        (d)   Articles of Chapter 71;        (e)   Tools or parts of tools, of Chapter 82;        (f)   Lithographic …

Section VI > Chapter 29

Explanatory notes

… the headings of this Chapter apply only to :        (a)  Separate chemically defined organic compounds, whether or … transport and that the solvent does not render the product particularly suitable for specific use rather than for … or dyes or other colouring matter put up in forms or packings for retail sale (heading 32.12);        (h)  …

Legal note

… the headings of this Chapter apply only to :        (a)  Separate chemically defined organic compounds, whether or … transport and that the solvent does not render the product particularly suitable for specific use rather than for … or dyes or other colouring matter put up in forms or packings for retail sale (heading 32.12);        (h)  …

Section VI > Chapter 28

Explanatory notes

… transport and that the solvent does not render the product particularly suitable for specific use rather than for … grenades, of heading 38.13; ink removers put up in packings for retail sale, of heading 38.24; cultured … inorganic compounds of mercury meeting the requirements of paragraphs (a) to (e) of Note 1 to Chapter 28 or …

Legal note

… transport and that the solvent does not render the product particularly suitable for specific use rather than for … grenades, of heading 38.13; ink removers put up in packings for retail sale, of heading 38.24; cultured … inorganic compounds of mercury meeting the requirements of paragraphs (a) to (e) of Note 1 to Chapter 28 or …

Section II > Chapter 11

Explanatory notes

… be classified in heading 11.01 or 11.02 if the percentage passing through a woven metal wire cloth sieve with the … Otherwise, they fall in heading 11.03 or 11.04.   Rate of passage through a sieve with an aperture of Cereal (1) … the case of maize (corn) products, at least 95 % by weight passes through a woven metal wire cloth sieve with an …

Legal note

… be classified in heading 11.01 or 11.02 if the percentage passing through a woven metal wire cloth sieve with the … Otherwise, they fall in heading 11.03 or 11.04.   Rate of passage through a sieve with an aperture of Cereal (1) … the case of maize (corn) products, at least 95 % by weight passes through a woven metal wire cloth sieve with an …

Section I > Chapter 4

Explanatory notes

… Notes. 1.-  The expression “milk ” means full cream milk or partially or completely skimmed milk. 2.-  For the purposes … chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares, provided that any …

Legal note

… Notes. 1.-  The expression “milk ” means full cream milk or partially or completely skimmed milk. 2.-  For the purposes … chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares, provided that any …

Section VIII > Chapter 43

Explanatory notes

… This Chapter does not cover :        (a)   Birdskins or parts of birdskins, with their feathers or down (heading … or in the form of other articles. 4.‑   Articles of apparel and clothing accessories (except those excluded by …

Legal note

… This Chapter does not cover :        (a)   Birdskins or parts of birdskins, with their feathers or down (heading … or in the form of other articles. 4.‑   Articles of apparel and clothing accessories (except those excluded by …

Section XXI > Chapter 97

Explanatory notes

… postage or revenue stamps, postal stationery (stamped paper) or the like, of heading 49.07;        (b)    … Theatrical scenery, studio back‑cloths or the like, of painted canvas (heading 59.07) except if they may be … the preceding headings of this Chapter. 6.‑  Frames around paintings, drawings, pastels, collages or similar decorative …

Legal note

… postage or revenue stamps, postal stationery (stamped paper) or the like, of heading 49.07;        (b)    … Theatrical scenery, studio back‑cloths or the like, of painted canvas (heading 59.07) except if they may be … the preceding headings of this Chapter. 6.‑  Frames around paintings, drawings, pastels, collages or similar decorative …

Section VII > Chapter 40

Explanatory notes

… (textiles and textile articles);        (b)   Footwear or parts thereof of Chapter 64;        (c)   Headgear or parts … only to the following forms :        (a)   Liquids and pastes (including latex, whether or not pre-vulcanised, and … For the purposes of heading 40.04, the expression “waste, parings and scrap” means rubber waste, parings and scrap …

Legal note

… (textiles and textile articles);        (b)   Footwear or parts thereof of Chapter 64;        (c)   Headgear or parts … only to the following forms :        (a)   Liquids and pastes (including latex, whether or not pre-vulcanised, and … For the purposes of heading 40.04, the expression “waste, parings and scrap” means rubber waste, parings and scrap …

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