Harmonized System

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Section X > Chapter 48

Explanatory notes

… with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, … headings 48.01 to 48.05 include paper and paperboard which have been subjected to calendering, super‑calendering, … or chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 MPa) on each …

Legal note

… with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, … headings 48.01 to 48.05 include paper and paperboard which have been subjected to calendering, super‑calendering, … or chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 MPa) on each …

Section VI > Chapter 28

Explanatory notes

… or complex cyanogen acids (heading 28.11);        (b) Halide oxides of carbon (heading 28.12);        (c) Carbon … with urea (heading 28.47), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its … or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g …

Legal note

… or complex cyanogen acids (heading 28.11);        (b) Halide oxides of carbon (heading 28.12);        (c) Carbon … with urea (heading 28.47), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its … or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g …

Section VII > Chapter 40

Explanatory notes

… C hapter 40 Rubber and articles thereof Notes. 1.‑ Except … means the following products, whether or not vulcanised or hard : natural rubber, balata, gutta‑percha, guayule, chicle … of five minutes, to a length not greater than one and a half times their original length. For the purposes of this …

Legal note

… means the following products, whether or not vulcanised or hard : natural rubber, balata, gutta‑percha, guayule, chicle … derived from oils, and such substances reclaimed. 2.‑ This Chapter does not cover :        (a)   Goods of Section XI … of five minutes, to a length not greater than one and a half times their original length. For the purposes of this …

Section XVI > Chapter 85

Explanatory notes

… Chapter 85 Electrical machinery and equipment and parts … used. 4.‑ Heading 85.09 covers only the following electro‑mechanical machines of the kind commonly used for domestic … and resistors; (b) The term “smart cards” means cards which have embedded in them one or more electronic integrated …

Legal note

… Notes. 1.‑  This Chapter does not cover : (a) Electrically warmed blankets, … used. 4.‑ Heading 85.09 covers only the following electro‑mechanical machines of the kind commonly used for domestic … and resistors; (b) The term “smart cards” means cards which have embedded in them one or more electronic integrated …

Section XVII

Explanatory notes

… or other articles of vulcanised rubber other than hard rubber (heading 40.16);        (b)   Parts of general … (e.g., made up ornamental beading strips, hinges, door handles, grip bars, foot rests, window opening mechanisms), … ( heading 84.24 ).                     (h)       Lifting, handling, loading or unloading machinery (e.g., hoists, …

Legal note

… heading 84.84) or other articles of vulcanised rubber other than hard rubber (heading 40.16);        (b)   Parts of general … of base metal (Section XV), or similar goods of plastics (Chapter 39);        (c)   Articles of Chapter 82 (tools); …

Section XV

Explanatory notes

… example, toys, games, sports requisites);          (m)  Hand sieves, buttons, pens, pencil-holders, pen nibs, … beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium. … base metal. 8.‑  In this Section, the following expressions have the meanings hereby assigned to them :        (a)   …

Legal note

… example, toys, games, sports requisites);          (m)  Hand sieves, buttons, pens, pencil-holders, pen nibs, … beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium. … base metal. 8.‑  In this Section, the following expressions have the meanings hereby assigned to them :        (a)   …

Section XV > Chapter 82

Explanatory notes

… on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of base … parts separately specified as such and tool‑holders for hand tools (heading 84.66). However parts of general use as … blades and cutting plates for electric shavers and electric hair clippers are to be classified in heading 85.10. 3.‑  …

Legal note

… on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of base … parts separately specified as such and tool‑holders for hand tools (heading 84.66). However parts of general use as … blades and cutting plates for electric shavers and electric hair clippers are to be classified in heading 85.10. 3.‑  …

Section XIV > Chapter 71

Explanatory notes

… use of a kind normally carried in the pocket, in the handbag or on the person (for example, cigar or cigarette … buttons or other articles of heading 96.06, or dress-combs, hair-slides or the like, or hairpins, of heading 96.15), not incorporating natural or …

Legal note

… use of a kind normally carried in the pocket, in the handbag or on the person (for example, cigar or cigarette … buttons or other articles of heading 96.06, or dress-combs, hair-slides or the like, or hairpins, of heading 96.15), not incorporating natural or …

Section V > Chapter 25

Explanatory notes

… C hapter 25 S alt; sulphur; earths and stone; plastering … Notes. 1.-  Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter … cover only products which are in the crude state or which have been washed (even with chemical substances eliminating …

Legal note

… Notes. 1.-  Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter … cover only products which are in the crude state or which have been washed (even with chemical substances eliminating …

Section XI > Chapter 62

Explanatory notes

… shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs.                 All of the … or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a … comprising a plain jacket (cutaway) with  rounded tails hanging well down at the back and striped trousers; …

Legal note

… shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs.                 All of the … or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a … comprising a plain jacket (cutaway) with  rounded tails hanging well down at the back and striped trousers; …