Harmonized System

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Section XVII > Chapter 88

Explanatory notes

… of this Chapter, the expression “unmanned aircraft” means any aircraft, other than those of heading 88.01, designed to be flown without a pilot on … designed solely for amusement purposes (heading 95.03). Subheading Notes. 1.-   For the purposes of subheadings …

Legal note

… of this Chapter, the expression “unmanned aircraft” means any aircraft, other than those of heading 88.01, designed to be flown without a pilot on … designed solely for amusement purposes (heading 95.03). Subheading Notes. 1.-   For the purposes of subheadings …

Section XIX > Chapter 93

Explanatory notes

… (Chapter 39);        (c)   Armoured fighting vehicles (heading 87.10);        (d)   Telescopic sights and other … devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are … covers : (1) Arms of all descriptions designed for ground, sea or air warfare, for use by military armed forces or by …

Legal note

… (Chapter 39);        (c)   Armoured fighting vehicles (heading 87.10);        (d)   Telescopic sights and other … devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are … 95); or        (f)   Collectors’ pieces or antiques (heading 97.05 or 97.06). 2.-  In heading 93.06, the …

Section XV > Chapter 80

Explanatory notes

… Chapter 80 Tin and articles thereof Subheading Note. 1.‑  In this Chapter the following … substances in which tin predominates by weight over each of the other elements, provided that :              … and very shiny. It is not very ductile, but is malleable, easily melted and soft (although harder than lead). It can …

Legal note

Subheading Note. 1.‑  In this Chapter the following expressions have the meanings hereby assigned to them :        (a)    Tin, not … substances in which tin predominates by weight over each of the other elements, provided that :              …

Section XV > Chapter 79

Explanatory notes

… Chapter 79 Zinc and articles thereof Subheading Note. 1.‑  In this Chapter the following expressions have the meanings hereby assigned to them :        (a)   Zinc, not … substances in which zinc predominates by weight over each of the other elements, provided that the total content …

Legal note

Subheading Note. 1.‑  In this Chapter the following expressions have the meanings hereby assigned to them :        (a)   Zinc, not … substances in which zinc predominates by weight over each of the other elements, provided that the total content …

Section IV > Chapter 17

Explanatory notes

… cover :        (a) Sugar confectionery containing cocoa (heading 18.06);        (b) Chemically pure sugars (other … or        (c)  Medicaments or other products of Chapter 30. Subheading Notes. 1.‑ For the purposes of subheadings 1701.12, 1701.13 and 1701.14, “raw sugar” means

Legal note

… cover :        (a) Sugar confectionery containing cocoa (heading 18.06);        (b) Chemically pure sugars (other … or        (c)  Medicaments or other products of Chapter 30. Subheading Notes. 1.‑ For the purposes of subheadings 1701.12, 1701.13 and 1701.14, “raw sugar” means

Section IV > Chapter 18

Explanatory notes

… containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any … thereof (Chapter 16);        (b)     Preparations of headings 04.03, 19.01, 19.02, 19.04, 19.05, 21.05, 22.02, …

Legal note

… containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any … thereof (Chapter 16);        (b)     Preparations of headings 04.03, 19.01, 19.02, 19.04, 19.05, 21.05, 22.02, …

Section I > Chapter 5

Explanatory notes

… Hides or skins (including furskins) other than goods of heading 05.05 and parings and similar waste of raw hides or … Throughout the Nomenclature, the expression “horsehair” means hair of the manes or tails of equine or bovine …

Legal note

… Hides or skins (including furskins) other than goods of heading 05.05 and parings and similar waste of raw hides or … Throughout the Nomenclature, the expression “horsehair” means hair of the manes or tails of equine or bovine …

Section II > Chapter 14

Explanatory notes

… prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials. 2.- Heading 14.01 applies, inter alia , to bamboos (whether or … split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non‑inflammable, polished or dyed), split …

Legal note

… prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials. 2.- Heading 14.01 applies, inter alia , to bamboos (whether or … split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non‑inflammable, polished or dyed), split …

Section IX > Chapter 45

Explanatory notes

… of cork Note. 1.-  This Chapter does not cover :        (a) Footwear or parts of footwear of Chapter 64;        (b) Headgear or parts of headgear of Chapter 65; or        (c) …

Legal note

… Note. 1.-  This Chapter does not cover :        (a) Footwear or parts of footwear of Chapter 64;        (b) Headgear or parts of headgear of Chapter 65; or        (c) …

Section VI > Chapter 35

Explanatory notes

… Notes. 1.-  This Chapter does not cover :        (a)   Yeasts (heading 21.02);        (b)   Blood fractions (other than … 2.-  For the purposes of heading 35.05, the term “dextrins” means starch degradation products with a reducing sugar …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)   Yeasts (heading 21.02);        (b)   Blood fractions (other than … 2.-  For the purposes of heading 35.05, the term “dextrins” means starch degradation products with a reducing sugar …