Harmonized System

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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, …

Section XIII > Chapter 69

Explanatory notes

… which have been fired after shaping :        (a)    Headings 69.04 to 69.14 apply only to such products other … Goods of siliceous fossil meals or of similar siliceous earths and refractory goods of sub-Chapter I (headings 69.01 … consisting essentially of common pottery, stoneware, earthenware, porcelain or china, etc. constituting …

Legal note

… which have been fired after shaping :        (a)    Headings 69.04 to 69.14 apply only to such products other … in headings 69.01 to 69.03;        (b)    Articles heated to temperatures less than 800 °C for purposes such as …

Section V > Chapter 27

Explanatory notes

… than pure methane and propane which are to be classified in heading 27.11;        (b) Medicaments of heading 30.03 or … 3.-  For the purposes of heading 27.10, “waste oils” means waste containing mainly petroleum oils and oils … or from the use of cutting oils for machining operations. Subheading Notes. 1.-  For the purposes of …

Legal note

… than pure methane and propane which are to be classified in heading 27.11;        (b) Medicaments of heading 30.03 or … 3.-  For the purposes of heading 27.10, “waste oils” means waste containing mainly petroleum oils and oils … or from the use of cutting oils for machining operations. Subheading Notes. 1.-  For the purposes of …

Section VIII > Chapter 43

Explanatory notes

… references to “furskins”, other than to raw furskins of heading 43.01, apply to hides or skins of all animals which …        (a)   Birdskins or parts of birdskins, with their feathers or down (heading 05.05 or 67.01);        (b)   Raw …        (c)   Gloves, mittens and mitts, consisting of leather and furskin or of leather and artificial fur …

Legal note

… references to “furskins”, other than to raw furskins of heading 43.01, apply to hides or skins of all animals which …        (a)   Birdskins or parts of birdskins, with their feathers or down (heading 05.05 or 67.01);        (b)   Raw …        (c)   Gloves, mittens and mitts, consisting of leather and furskin or of leather and artificial fur …

Section IV > Chapter 24

Explanatory notes

… cigarettes (Chapter 30). 2.-  Any products classifiable in heading 24.04 and any other heading of the Chapter are to be … 24.04, the expression “inhalation without combustion” means inhalation through heated delivery or other means, without combustion. …

Legal note

… cigarettes (Chapter 30). 2.-  Any products classifiable in heading 24.04 and any other heading of the Chapter are to be … 24.04, the expression “inhalation without combustion” means inhalation through heated delivery or other means, without combustion. …

Section XIII > Chapter 68

Explanatory notes

… Coated, impregnated or covered paper and paperboard of heading 48.10 or 48.11 (for example, paper and paperboard … natural stone (for example, quartzite, flint, dolomite and steatite) similarly worked; it does not, however, apply to … * *    * Articles obtained by firing previously shaped earths (i.e., ceramic articles) generally fall in Chapter 69 …

Legal note

… Coated, impregnated or covered paper and paperboard of heading 48.10 or 48.11 (for example, paper and paperboard … tools, of Chapter 82;        (f)   Lithographic stones of heading 84.42;        (g)   Electrical insulators … natural stone (for example, quartzite, flint, dolomite and steatite) similarly worked; it does not, however, apply to …

Section XV > Chapter 82

Explanatory notes

… with frameworks, manicure or pedicure sets, and goods of heading 82.09, this Chapter covers only articles with a … XV are in all cases excluded from this Chapter.        Heads, blades and cutting plates for electric shavers and … consisting of one or more knives of heading 82.11 and at least an equal number of articles of heading 82.15 are to be …

Legal note

… with frameworks, manicure or pedicure sets, and goods of heading 82.09, this Chapter covers only articles with a … XV are in all cases excluded from this Chapter.        Heads, blades and cutting plates for electric shavers and … consisting of one or more knives of heading 82.11 and at least an equal number of articles of heading 82.15 are to be …

Section IV > Chapter 22

Explanatory notes

…        (a)  Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby … as beverages (generally heading 21.03);        (b)  Sea water (heading 25.01);        (c)  Distilled or … of heading 22.02, the term “non‑alcoholic beverages” means beverages of an alcoholic strength by volume not …

Legal note

…        (a)  Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby … as beverages (generally heading 21.03);        (b)  Sea water (heading 25.01);        (c)  Distilled or … of heading 22.02, the term “non‑alcoholic beverages” means beverages of an alcoholic strength by volume not …

Section VI > Chapter 34

Explanatory notes

… vegetable or microbial fats or oils of a kind used as mould release preparations (heading 15.17);        (b)  Separate chemically defined … compounds; or        (c)  Shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or …

Legal note

… vegetable or microbial fats or oils of a kind used as mould release preparations (heading 15.17);        (b)  Separate chemically defined … compounds; or        (c)  Shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or …