Harmonized System

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Section VIII > Chapter 41

Explanatory notes

… (other than furskins) and leather Notes. 1.‑   This Chapter does not cover :         (a)   Parings or similar waste, of … (including dromedaries) , of reindeer, of elk, of deer, of roebucks or of dogs. 2.-   (A)  Headings 41.04 to 41.06 do … or of composition leather (heading 41.15).  This heading does not include parings and similar waste of raw hides or …

Legal note

… Notes. 1.‑   This Chapter does not cover :         (a)   Parings or similar waste, of … (including dromedaries) , of reindeer, of elk, of deer, of roebucks or of dogs. 2.-   (A)  Headings 41.04 to 41.06 do …

Section II > Chapter 8

Explanatory notes

… peel of citrus fruit or melons Notes. 1.-  This Chapter does not cover inedible nuts or fruits. 2.-  Chilled fruits … shelled. It should be noted that homogenisation, by itself, does not qualify a product of this Chapter for … of Chapter 20. The addition of small quantities of sugar does not affect the classification of fruit in this Chapter. …

Legal note

… Notes. 1.-  This Chapter does not cover inedible nuts or fruits. 2.-  Chilled fruits …

Section VI > Chapter 34

Explanatory notes

… with a basis of plaster Notes. 1.-  This Chapter does not cover :        (a)  Edible mixtures or preparations … resins, mineral substances or other materials. The heading does not apply to :        (a)  Products of heading 15.16, … preparations and artificial waxes. The Chapter does not cover separate chemically defined compounds, or …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)  Edible mixtures or preparations … resins, mineral substances or other materials. The heading does not apply to :        (a)  Products of heading 15.16, …

Section VI > Chapter 32

Explanatory notes

… putty and other mastics; inks Notes. 1.-  This Chapter does not cover :        (a) Separate chemically defined … 5.-  The expression “colouring matter” in this Chapter does not include products of a kind used as extenders in oil … to be added at the time of use, the absence of the hardener does not exclude these products from these headings, …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a) Separate chemically defined … 5.-  The expression “colouring matter” in this Chapter does not include products of a kind used as extenders in oil …

Section XVI

Explanatory notes

… AND ACCESSORIES OF SUCH ARTICLES Notes. 1.   This Section does not cover :       (a)   Transmission or conveyor belts … be classified in heading 85.49.        (C)    This Section does not cover municipal waste, as defined in Note 4 to … of plastics, of wood, precious metals, etc. The Section does not , however, cover  : (a)   Transmission or conveyor …

Legal note

… Notes. 1.   This Section does not cover :       (a)   Transmission or conveyor belts … be classified in heading 85.49.        (C)    This Section does not cover municipal waste, as defined in Note 4 to …

Section XIII > Chapter 70

Explanatory notes

… Chapter 70 Glass and glassware Notes. 1.-  This Chapter does not cover :        (a)   Goods of heading 32.07 (for … undergone before annealing;        (b)   cutting to shape does not affect the classification of glass in sheets; …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)   Goods of heading 32.07 (for … undergone before annealing;        (b)   cutting to shape does not affect the classification of glass in sheets; …

Section IX > Chapter 44

Explanatory notes

… and articles of wood; wood charcoal Notes. 1.‑ This Chapter does not cover :         (a)   Wood, in chips, in shavings, … rectangular or submitted to any other operation provided it does not give them the character of articles of other headings. 5.‑ Heading 44.17 does not apply to tools in which the blade, working edge, …

Legal note

… Notes. 1.‑ This Chapter does not cover :         (a)   Wood, in chips, in shavings, … rectangular or submitted to any other operation provided it does not give them the character of articles of other headings. 5.‑ Heading 44.17 does not apply to tools in which the blade, working edge, …

Section XVIII > Chapter 90

Explanatory notes

… parts and accessories thereof Notes . 1.‑  This Chapter does not cover :        (a)    Articles of a kind used in … Section XVI apply also to this Chapter. 4.‑  Heading 90.05 does not apply to telescopic sights for fitting to arms, … with those machines, appliances, etc. This general rule does not , however, apply to  : (1)   Parts or accessories …

Legal note

… Notes . 1.‑  This Chapter does not cover :        (a)    Articles of a kind used in … Section XVI apply also to this Chapter. 4.‑  Heading 90.05 does not apply to telescopic sights for fitting to arms, …

Section XV > Chapter 72

Section XII > Chapter 66

Explanatory notes

… riding-crops, and parts thereof Notes. 1.-  This Chapter does not cover :        (a) Measure walking-sticks or the … toy umbrellas, toy sun umbrellas). 2.-  Heading 66.03 does not cover parts, trimmings or accessories of textile …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a) Measure walking-sticks or the … toy umbrellas, toy sun umbrellas). 2.-  Heading 66.03 does not cover parts, trimmings or accessories of textile …