Harmonized System

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Section X > Chapter 49

Explanatory notes

… Chapter 49 Printed books, newspapers, pictures and other … 6.‑   For the purposes of heading 49.03, the expression “children’s picture books” means books for children in which …

Legal note

… Notes. 1.‑   This Chapter does not cover :        (a)   Photographic negatives … 6.‑   For the purposes of heading 49.03, the expression “children’s picture books” means books for children in which …

Section XX > Chapter 94

Explanatory notes

… Chapter 94 Furniture; bedding, mattresses, mattress … designed for placing on the floor or ground (for example, cheval‑glasses (swing‑mirrors)) of heading 70.09;        … (h)    Articles of heading 87.14;        (ij)    Dentists’ chairs incorporating dental appliances of heading 90.18 or …

Legal note

… Notes. 1.‑  This Chapter does not cover :        (a)    Pneumatic or water … designed for placing on the floor or ground (for example, cheval‑glasses (swing‑mirrors)) of heading 70.09;        … (h)    Articles of heading 87.14;        (ij)    Dentists’ chairs incorporating dental appliances of heading 90.18 or …

Section XIII > Chapter 69

Explanatory notes

… Chapter 69 Ceramic products Notes. 1.-  This Chapter applies … grains are closely bound together as a result of diffusion, chemical transformation or partial fusion. Articles heated … of common pottery, stoneware, earthenware, porcelain or china, etc. constituting sub-Chapter II (headings 69.04 to …

Legal note

… Notes. 1.-  This Chapter applies only to ceramic products which have been fired after shaping :        (a)    Headings 69.04 to 69.14 apply only to such products other than those classifiable in headings …

Section XV > Chapter 82

Explanatory notes

… Chapter 82 Tools, implements, cutlery, spoons and forks, of … tableware, etc., which are excluded from the preceding Chapters of Section XV, and are not machinery or appliances … apply to parts forming the subject of a special heading. Chains, nails, bolts, nuts, screws, rivets, springs (e.g. …

Legal note

… manicure or pedicure sets, and goods of heading 82.09, this Chapter covers only articles with a blade, working edge, … cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and function after the … which they are parts, except parts separately specified as such and tool‑holders for hand tools (heading 84.66). …

Section XIII > Chapter 70

Explanatory notes

… Chapter 70 Glass and glassware Notes. 1.-  This Chapter does … rear windows and other windows, framed, for vehicles of Chapters 86 to 88;        (e)   Front windscreens … heading 94.05;        (h)   Toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)   Goods of heading 32.07 … rear windows and other windows, framed, for vehicles of Chapters 86 to 88;        (e)   Front windscreens … heading 94.05;        (h)   Toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 …

Section XVII > Chapter 87

Explanatory notes

… Chapter 87 Vehicles other than railway or tramway … the tractor, and whether or not mounted on it. 3.‑  Motor chassis fitted with cabs fall in headings 87.02 to 87.04, … and not in heading 87.06. 4.‑  Heading 87.12 includes all children’s bicycles. Other children’s cycles fall in heading …

Legal note

… Notes. 1.‑  This Chapter does not cover railway or tramway rolling-stock … the tractor, and whether or not mounted on it. 3.‑  Motor chassis fitted with cabs fall in headings 87.02 to 87.04, … and not in heading 87.06. 4.‑  Heading 87.12 includes all children’s bicycles. Other children’s cycles fall in heading …

Section XI > Chapter 59

Explanatory notes

… Chapter 59 Impregnated, coated, covered or laminated textile … “textile fabrics” applies only to the woven fabrics of Chapters 50 to 55 and headings 58.03 and 58.06, the braids … this provision, no account should be taken of any resulting change of colour;                 (2)     Products which …

Legal note

… the context otherwise requires, for the purposes of this Chapter the expression “textile fabrics” applies only to the woven fabrics of Chapters 50 to 55 and headings 58.03 and 58.06, the braids … this provision, no account should be taken of any resulting change of colour;                 (2)     Products which …

Section VIII > Chapter 41

Explanatory notes

… Chapter 41 Raw hides and skins (other than furskins) and … Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids … Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle of camels (including dromedaries) , of …

Legal note

… Notes. 1.‑   This Chapter does not cover :         (a)   Parings or similar … Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids … Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle of camels (including dromedaries) , of …

Section XIII > Chapter 68

Explanatory notes

… Chapter 68 Articles of stone, plaster, cement, asbestos, … contain fillers, be reinforced, or in the case of products such as abrasives or mica be put up on a backing or support … are obtained by operations (e.g., shaping, moulding), which alter the form rather than the nature of the …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)   Goods of Chapter 25;        (b)   Coated, impregnated or covered … (c)   Coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with …

Section XX > Chapter 96

Explanatory notes

… Chapter 96 Miscellaneous manufactured articles Notes. 1.-  … however, to separately presented handles or other parts of such articles;       (f)    Articles of Chapter 90 (for …      (g)    Articles of Chapter 91 (for example, clock or watch cases);      (h)    Musical instruments or parts or …

Legal note

… Notes. 1.-  This Chapter does not cover :      (a)    Pencils for cosmetic or … however, to separately presented handles or other parts of such articles;       (f)    Articles of Chapter 90 (for …      (g)    Articles of Chapter 91 (for example, clock or watch cases);      (h)    Musical instruments or parts or …