Harmonized System

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Section VI > Chapter 31

Explanatory notes

… This Chapter does not cover :        (a)  Animal blood of heading 05.11;        (b)  Separate chemically defined … (other than optical elements) weighing not less than 2.5 g each, of heading 38.24; optical elements of potassium … sand or of peat and clay ( heading 27.03 ) and mixtures of earth, sand, clay, etc. ( heading 38.24 ). All these …

Legal note

… This Chapter does not cover :        (a)  Animal blood of heading 05.11;        (b)  Separate chemically defined … (other than optical elements) weighing not less than 2.5 g each, of heading 38.24; optical elements of potassium …

Section XV > Chapter 74

Explanatory notes

… 1.‑  In this Chapter the following expressions have the meanings hereby assigned to them :         (a)   Refined copper        Metal containing at least 99.85 % by weight of copper; or        Metal … Zr                     Zirconium        Other elements*, each 0.25 0.5 1.3 1.4 0.8 1.5 0.7 0.8 0.8 1 0.3 0.3 …

Legal note

… 1.‑  In this Chapter the following expressions have the meanings hereby assigned to them :         (a)   Refined copper        Metal containing at least 99.85 % by weight of copper; or        Metal … Zr                     Zirconium        Other elements*, each 0.25 0.5 1.3 1.4 0.8 1.5 0.7 0.8 0.8 1 0.3 0.3 …

Section XVII > Chapter 87

Explanatory notes

… on rails. 2.‑  For the purposes of this Chapter, “tractors” means vehicles constructed essentially for hauling or … and working tools designed for fitting to tractors of heading 87.01 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or …

Legal note

… on rails. 2.‑  For the purposes of this Chapter, “tractors” means vehicles constructed essentially for hauling or … and working tools designed for fitting to tractors of heading 87.01 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or …

Section X > Chapter 49

Explanatory notes

… Maps, plans or globes, in relief, whether or not printed (heading 90.23);        (c)   Playing cards or other goods of … of heading 97.04, antiques of an age exceeding one hundred years or other articles of Chapter 97. 2.‑   For the purposes of Chapter 49, the term “printed” also means reproduced by means of a duplicating machine, produced …

Legal note

… Maps, plans or globes, in relief, whether or not printed (heading 90.23);        (c)   Playing cards or other goods of … of heading 97.04, antiques of an age exceeding one hundred years or other articles of Chapter 97. 2.‑   For the purposes of Chapter 49, the term “printed” also means reproduced by means of a duplicating machine, produced …

Section IX > Chapter 46

Explanatory notes

… 1.‑  In this Chapter the expression “plaiting materials” means materials in a state or form suitable for plaiting, … vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad … the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, …

Legal note

… 1.‑  In this Chapter the expression “plaiting materials” means materials in a state or form suitable for plaiting, … vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad … the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, …

Section VI > Chapter 32

Explanatory notes

… chemically defined elements or compounds (except those of heading 32.03 or 32.04, inorganic products of a kind used as … (b) Tannates or other tannin derivatives of products of headings 29.36 to 29.39, 29.41 or 35.01 to 35.04; or        …

Legal note

… chemically defined elements or compounds (except those of heading 32.03 or 32.04, inorganic products of a kind used as … (b) Tannates or other tannin derivatives of products of headings 29.36 to 29.39, 29.41 or 35.01 to 35.04; or        …

Section XVIII > Chapter 92

Explanatory notes

… of plastics (Chapter 39); (b) Microphones, amplifiers, loud‑speakers, head‑phones, switches, stroboscopes or other accessory … of this Chapter; (c) Toy instruments or apparatus (heading 95.03); (d) Brushes for cleaning musical instruments …

Legal note

… (Chapter 39);        (b)   Microphones, amplifiers, loud‑speakers, head‑phones, switches, stroboscopes or other accessory … of this Chapter;        (c)   Toy instruments or apparatus (heading 95.03);        (d)   Brushes for cleaning musical …

Section XXI > Chapter 97

Explanatory notes

… stamps, postal stationery (stamped paper) or the like, of heading 49.07;        (b)    Theatrical scenery, studio back‑cloths or the like, of … they may be classified in heading 97.06; or        (c)    Pearls, natural or cultured, or precious or semi‑precious …

Legal note

… stamps, postal stationery (stamped paper) or the like, of heading 49.07;        (b)    Theatrical scenery, studio back‑cloths or the like, of … they may be classified in heading 97.06; or        (c)    Pearls, natural or cultured, or precious or semi‑precious …

Section XVIII > Chapter 91

Explanatory notes

… to their constituent material);        (b)   Watch chains (heading 71.13 or 71.17, as the case may be);        (c)   … to the exclusions specified in the Explanatory Note to each heading, this Chapter excludes , inter alia  :        …

Legal note

… to their constituent material);        (b)   Watch chains (heading 71.13 or 71.17, as the case may be);        (c)   … as clock or watch parts (heading 91.14);        (d)   Bearing balls (heading 73.26 or 84.82, as the case may be); … to work without an escapement;        (f)   Ball bearings (heading 84.82); or        (g)   Articles of …

Section IV > Chapter 21

Explanatory notes

… Chapter does not cover :        (a) Mixed vegetables of heading  07.12 ;        (b) Roasted coffee substitutes … in any proportion (heading  09.01 );        (c)  Flavoured tea (heading  09.02 );        (d) Spices or other products of headings  09.04 to 09.10 ;        (e)  Food preparations, …

Legal note

… Chapter does not cover :        (a) Mixed vegetables of heading  07.12 ;        (b) Roasted coffee substitutes … in any proportion (heading  09.01 );        (c)  Flavoured tea (heading  09.02 );        (d) Spices or other products of headings  09.04 to 09.10 ;        (e)  Food preparations, …

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