Harmonized System

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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 …

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 …