Harmonized System

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Section XX > Chapter 94

Explanatory notes

… or ground (for example, cheval‑glasses (swing‑mirrors)) of heading 70.09;        (c)    Articles of Chapter 71;        … of heading 85.19 or 85.21 (heading 85.22) or of headings 85.25 to 85.28 (heading 85.29);        (h)    … fixing them to the wall) and unit furniture;        (b)    Seats and beds. 3.‑  (A)   In headings 94.01 to 94.03 …

Legal note

… or ground (for example, cheval‑glasses (swing‑mirrors)) of heading 70.09;        (c)    Articles of Chapter 71;        … of heading 85.19 or 85.21 (heading 85.22) or of headings 85.25 to 85.28 (heading 85.29);        (h)    … fixing them to the wall) and unit furniture;        (b)    Seats and beds. 3.‑  (A)   In headings 94.01 to 94.03 …

Section V > Chapter 26

Explanatory notes

… Slag or similar industrial waste prepared as macadam (heading 25.17);        (b)      Natural magnesium carbonate … process of smelting (Section XV). 2.-  For the purposes of headings 26.01 to 26.17, the term “ores” means minerals of … (ii)   The metals are not extracted commercially, e.g., earth colours, alunite or alumstone ( heading 25.30 ), …

Legal note

… Slag or similar industrial waste prepared as macadam (heading 25.17);        (b)      Natural magnesium carbonate … process of smelting (Section XV). 2.-  For the purposes of headings 26.01 to 26.17, the term “ores” means minerals of mineralogical species actually used in the …

Section VI

Explanatory notes

… (other than radioactive ores) answering to a description in heading 28.44 or 28.45 are to be classified in those headings and in no other heading of the Nomenclature.      … the Harmonized System. Thus gadolinite, a compound of rare‑earth metals and therefore covered by heading 28.46 is …

Legal note

… (other than radioactive ores) answering to a description in heading 28.44 or 28.45 are to be classified in those headings and in no other heading of the Nomenclature.      … 33.03, 33.04, 33.05, 33.06, 33.07, 35.06, 37.07 or 38.08 by reason of being put up in measured doses or for retail sale …

Section XV > Chapter 72

Explanatory notes

… the Nomenclature, the following expressions have the meanings hereby assigned to them :       (a)   Pig iron        Iron‑carbon alloys not usefully malleable, containing more than 2 % by weight of carbon and … “other elements” referred to in Chapter Note 1 (c) must each exceed 10 % by weight. GENERAL This Chapter covers the …

Legal note

… the Nomenclature, the following expressions have the meanings hereby assigned to them :       (a)   Pig iron        Iron‑carbon alloys not usefully malleable, containing more than 2 % by weight of carbon and … “other elements” referred to in Chapter Note 1 (c) must each exceed 10 % by weight. …

Section I > Chapter 4

Explanatory notes

… specified or included Notes. 1.-  The expression “milk ” means full cream milk or partially or completely skimmed milk. 2.-  For the purposes of heading 04.03, yogurt may be concentrated or flavoured and …

Legal note

… Notes. 1.-  The expression “milk ” means full cream milk or partially or completely skimmed milk. 2.-  For the purposes of heading 04.03, yogurt may be concentrated or flavoured and …

Section VII > Chapter 40

Explanatory notes

… throughout the Nomenclature the expression “rubber” means the following products, whether or not vulcanised or … of Section XI (textiles and textile articles);        (b)   Footwear or parts thereof of Chapter 64;        (c)   Headgear or parts thereof (including bathing caps) of …

Legal note

… throughout the Nomenclature the expression “rubber” means the following products, whether or not vulcanised or … of Section XI (textiles and textile articles);        (b)   Footwear or parts thereof of Chapter 64;        (c)   Headgear or parts thereof (including bathing caps) of …

Section XIII > Chapter 70

Explanatory notes

… 1.-  This Chapter does not cover :        (a)   Goods of heading 32.07 (for example, vitrifiable enamels and glazes, … 85.47;        (d)   Front windscreens (windshields), rear windows and other windows, framed, for vehicles of … and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, …

Legal note

… 1.-  This Chapter does not cover :        (a)   Goods of heading 32.07 (for example, vitrifiable enamels and glazes, … 85.47;        (d)   Front windscreens (windshields), rear windows and other windows, framed, for vehicles of … and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, …

Section VI > Chapter 30

Explanatory notes

… nicotine and intended to assist tobacco use cessation (heading 24.04);        (c)  Plasters specially calcined or … medicinal uses (heading 33.01);        (e)  Preparations of headings 33.03 to 33.07, even if they have therapeutic or … prophylactic uses (heading 35.02).        (ij ) Diagnostic reagents of heading 38.22. 2.-  For the purposes of …

Legal note

… nicotine and intended to assist tobacco use cessation (heading 24.04);        (c)  Plasters specially calcined or … medicinal uses (heading 33.01);        (e)  Preparations of headings 33.03 to 33.07, even if they have therapeutic or … prophylactic uses (heading 35.02).        (ij ) Diagnostic reagents of heading 38.22. 2.-  For the purposes of …

Section XI > Chapter 58

Explanatory notes

… covered or laminated, or to other goods of Chapter 59. 2.‑  Heading 58.01 also includes woven weft pile fabrics which … up. 3.‑  For the purposes of heading 58.03, “gauze” means a fabric with a warp composed wholly or in part of …

Legal note

… covered or laminated, or to other goods of Chapter 59. 2.‑  Heading 58.01 also includes woven weft pile fabrics which … up. 3.‑  For the purposes of heading 58.03, “gauze” means a fabric with a warp composed wholly or in part of …

Section II > Chapter 7

Explanatory notes

… Notes. 1.-  This Chapter does not cover forage products of heading 12.14. 2.‑  In headings 07.09, 07.10, 07.11 and 07.12 the word “vegetables” … olives, capers, marrows, pumpkins, aubergines, sweet corn ( Zea mays var. saccharata ), fruits of the genus Capsicum or …

Legal note

… Notes. 1.-  This Chapter does not cover forage products of heading 12.14. 2.‑  In headings 07.09, 07.10, 07.11 and 07.12 the word “vegetables” … olives, capers, marrows, pumpkins, aubergines, sweet corn ( Zea mays var. saccharata ), fruits of the genus Capsicum or …

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