Harmonized System

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Section XI

Explanatory notes

… (c)     Cotton linters or other vegetable materials of Chapter 14;         (d)     Asbestos of heading 25.24 or … Articles of Chapter 97. 2.‑  (A)    Goods classifiable in Chapters 50 to 55 or in heading 58.09 or 59.02 and of a … regarded as a textile material;                    (b) The choice of appropriate heading shall be effected by …

Legal note

… (c)     Cotton linters or other vegetable materials of Chapter 14;         (d)     Asbestos of heading 25.24 or … Articles of Chapter 97. 2.‑  (A)    Goods classifiable in Chapters 50 to 55 or in heading 58.09 or 59.02 and of a … regarded as a textile material;                    (b) The choice of appropriate heading shall be effected by …

Section VII > Chapter 39

Explanatory notes

… regarded as textile materials of Section XI. 2.‑  This Chapter does not cover :         (a)  Lubricating … (b)  Waxes of heading 27.12 or 34.04;         (c)  Separate chemically defined organic compounds (Chapter 29);         …

Legal note

… regarded as textile materials of Section XI. 2.‑  This Chapter does not cover :         (a)  Lubricating … (b)  Waxes of heading 27.12 or 34.04;         (c)  Separate chemically defined organic compounds (Chapter 29);         …

Section X > Chapter 48

Explanatory notes

… Chapter 48 Paper and paperboard; articles of paper pulp, of … content consists of wood fibres obtained by a mechanical or chemi-mechanical process, unsized or very lightly sized, … the total fibre content consists of fibres obtained by the chemical sulphate or soda processes. 7.‑  Except where the …

Legal note

… Notes. 1.‑  For the purposes of this Chapter, except where the context otherwise requires, a … content consists of wood fibres obtained by a mechanical or chemi-mechanical process, unsized or very lightly sized, … the total fibre content consists of fibres obtained by the chemical sulphate or soda processes. 7.‑  Except where the …

Section XVII

Explanatory notes

… of base metal (Section XV), or similar goods of plastics (Chapter 39);        (c)   Articles of Chapter 82 (tools); … as parts of vehicles (heading 96.03). 3.‑  References in Chapters 86 to 88 to “parts” or “accessories” do not apply … than bicycles), pedal cars, etc., designed to be ridden by children, toy boats and aircraft ( heading 95.03 ); …

Legal note

… of base metal (Section XV), or similar goods of plastics (Chapter 39);        (c)   Articles of Chapter 82 (tools); …        (d)   Articles of heading 83.06;        (e)   Machines or apparatus of headings  84.01 to 84.79, or parts … as parts of vehicles (heading 96.03). 3.‑  References in Chapters 86 to 88 to “parts” or “accessories” do not apply …

Section XV > Chapter 72

Explanatory notes

… Chapter 72 Iron and steel Notes. 1.‑  In this Chapter and, … limits :              ‑      not more than 10 % of chromium              ‑      not more than 6 % of manganese … having obvious surface faults and not complying with the chemical composition of pig iron, spiegeleisen or …

Legal note

… Notes. 1.‑  In this Chapter and, in the case of Notes (d), (e) and (f) … limits :              ‑      not more than 10 % of chromium              ‑      not more than 6 % of manganese … having obvious surface faults and not complying with the chemical composition of pig iron, spiegeleisen or …

Section XV

Explanatory notes

… or other articles of heading 66.03;          (e)  Goods of Chapter 71 (for example, precious metal alloys, base metal … and mirrors, of base metal, of heading 83.06.         In Chapters  73 to 76 and 78 to 82 (but not in heading 73.15) … titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, …

Legal note

… or other articles of heading 66.03;          (e)  Goods of Chapter 71 (for example, precious metal alloys, base metal … and mirrors, of base metal, of heading 83.06.         In Chapters  73 to 76 and 78 to 82 (but not in heading 73.15) … titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, …

Section VII > Chapter 40

Explanatory notes

… or hard : natural rubber, balata, gutta‑percha, guayule, chicle and similar natural gums, synthetic rubber, factice … derived from oils, and such substances reclaimed. 2.‑ This Chapter does not cover :        (a)   Goods of Section XI … such rubber or mixture of rubbers retains its essential character as a raw material :       (i)     emulsifiers or …

Legal note

… or hard : natural rubber, balata, gutta‑percha, guayule, chicle and similar natural gums, synthetic rubber, factice … derived from oils, and such substances reclaimed. 2.‑ This Chapter does not cover :        (a)   Goods of Section XI … such rubber or mixture of rubbers retains its essential character as a raw material :       (i)     emulsifiers or …

Section V > Chapter 25

Explanatory notes

… Notes. 1.-  Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter … are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, …

Legal note

… Notes. 1.-  Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter … are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, …

Section XX > Chapter 95

Explanatory notes

… Chapter 95 Toys, games and sports requisites; parts and … toboggans and the like) of Section XVII;        (o)    Children’s bicycles (heading 87.12);        (p)    Unmanned … for retail sale and the combinations have the essential character of toys. 5.-  Heading 95.03 does not cover …

Legal note

… Notes. 1.‑  This Chapter does not cover :        (a)    Candles … toboggans and the like) of Section XVII;        (o)    Children’s bicycles (heading 87.12);        (p)    Unmanned … for retail sale and the combinations have the essential character of toys. 5.-  Heading 95.03 does not cover …

Section XIV > Chapter 71

Explanatory notes

… Chapter 71 Natural or cultured pearls, precious or … rings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, …

Legal note

… clad with precious metal, are to be classified in this Chapter. 2.-  (A) Headings 71.13, 71.14 and 71.15 do not … rings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, …