Harmonized System

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Section I > Chapter 1

Explanatory notes

… covers all live animals except :        (a)  Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06, 03.07 or 03.08;        (b)  Cultures … of heading 95.08. GENERAL This Chapter covers all living creatures (for food or other purposes) except : (1)    Fish …

Legal note

… covers all live animals except :        (a)  Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06, 03.07 or 03.08;        (b)  Cultures of micro‑organisms and other products of heading 30.02; and        (c)  Animals of heading 95.08. …

Section II > Chapter 6

Explanatory notes

… foliage Notes. 1.‑  Subject to the second part of heading 06.01, this Chapter covers only live trees and goods … as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods … taken of accessories of other materials. However, these headings do not include collages or similar decorative …

Legal note

… Notes. 1.‑  Subject to the second part of heading 06.01, this Chapter covers only live trees and goods … as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods … taken of accessories of other materials. However, these headings do not include collages or similar decorative …

Section IV > Chapter 23

Explanatory notes

… from the food industries; prepared animal fodder Note. 1.-  Heading 23.09 includes products of a kind used in animal … vegetable residues and by‑products of such processing. Subheading Note. 1.-  For the purposes of subheading …

Legal note

… Note. 1.-  Heading 23.09 includes products of a kind used in animal … vegetable residues and by‑products of such processing. Subheading Note. 1.-  For the purposes of subheading …

Section VII

Explanatory notes

… a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the … (a)   having regard to the manner in which they are put up, clearly identifiable as being intended to be used together … fall in Chapter 49. GENERAL Section Note 1. This Note deals with the classification of goods put up in sets …

Legal note

… a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the … (a)   having regard to the manner in which they are put up, clearly identifiable as being intended to be used together … complementary one to another. 2.‑ Except for the goods of heading 39.18 or 39.19, plastics, rubber, and articles …

Section X > Chapter 47

Explanatory notes

… scrap) paper or paperboard Note. 1.‑  For the purposes of heading 47.02, the expression “chemical wood pulp, dissolving grades” means chemical wood pulp having by weight an insoluble … and reeds. Wood pulp may be brown or white. It may be semi‑bleached or bleached by chemicals or may be unbleached. A …

Legal note

… Note. 1.‑  For the purposes of heading 47.02, the expression “chemical wood pulp, dissolving grades” means chemical wood pulp having by weight an insoluble …

Section XV > Chapter 83

Explanatory notes

… parent articles. However, articles of iron or steel of heading 73.12, 73.15, 73.17, 73.18 or 73.20, or similar … 2.‑  For the purposes of heading 83.02, the word “castors” means those having a diameter (including, where appropriate, … wheel or tyre fitted thereto is less than 30 mm. GENERAL Whereas in Chapters 73 to 76 and 78 to 81 articles are …

Legal note

… parent articles. However, articles of iron or steel of heading 73.12, 73.15, 73.17, 73.18 or 73.20, or similar … parts of articles of this Chapter. 2.‑  For the purposes of heading 83.02, the word “castors” means those having a diameter (including, where appropriate, …

Section XV > Chapter 73

Explanatory notes

… by casting in which iron predominates by weight over each of the other elements and which do not comply with the … 1 (d) to Chapter 72. 2.‑  In this Chapter the word “wire” means hot or cold‑formed products of any cross‑sectional … Chapter covers a certain number of specific articles in headings 73.01 to 73.24, and in headings 73.25 and 73.26 a …

Legal note

… by casting in which iron predominates by weight over each of the other elements and which do not comply with the … 1 (d) to Chapter 72. 2.‑  In this Chapter the word “wire” means hot or cold‑formed products of any cross‑sectional …

Section XVII > Chapter 89

Explanatory notes

… vessel unassembled or disassembled, is to be classified in heading 89.06 if it does not have the essential character of … vehicles (hovercraft) designed to travel over water (sea, estuaries, lakes), whether or not able to land on beaches or landing‑stages or also able to travel over ice …

Legal note

… vessel unassembled or disassembled, is to be classified in heading 89.06 if it does not have the essential character of …

Section XI > Chapter 57

Explanatory notes

… the term “carpets and other textile floor coverings” means floor coverings in which textile materials serve as … etc.), in the form of carpet squares, bedside rugs, hearth rugs, or in the form of carpeting for installation in … of a coating or covering applied on a textile backing ( heading 59.04 ). …

Legal note

… the term “carpets and other textile floor coverings” means floor coverings in which textile materials serve as …

Section VI > Chapter 36

Explanatory notes

… 2.-  The expression “articles of combustible materials” in heading 36.06 applies only to :        (a)   Metaldehyde, … (II) (B) (1) and (II) (B) (2) of the Explanatory Note to heading 36.06. It also excludes ammunition of Chapter 93 . …

Legal note

… 2.-  The expression “articles of combustible materials” in heading 36.06 applies only to :        (a)   Metaldehyde, …