Harmonized System

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Section I > Chapter 2

Explanatory notes

… (i.e., the body of an animal with or without the head), half‑carcasses (resulting from the lengthwise splitting of a … offal in the following states only, whether or not they have been previously scalded or similarly treated but not … bones have been removed (e.g., shankless and semi-boneless hams).  This expression does not cover products where the …

Legal note

… Note. 1.-  This Chapter does not cover :       (a) Products of the kinds … (heading 05.11 or 30.02); or       (d) Animal fat, other than products of heading 02.09 (Chapter 15). …

Section XI > Chapter 61

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; …

Section II > Chapter 8

Explanatory notes

… Chapter 8 Edible fruit and nuts; peel of citrus fruit or … nuts. 4.-  Heading 08.12 applies to fruit and nuts which have been treated solely to ensure their provisional … The term “chilled” means that the temperature of a product has been reduced, generally to around 0 °C, without the …

Legal note

… Notes. 1.-  This Chapter does not cover inedible nuts or fruits. 2.-  Chilled … oil or small quantities of glucose syrup),        provided that they retain the character of dried fruit or dried nuts. 4.-  Heading 08.12 applies to fruit and nuts which have been treated solely to ensure their provisional …

Section XVIII > Chapter 90

Explanatory notes

… for other technical uses, of vulcanised rubber other than hard rubber (heading 40.16), of leather or of composition … presented weights for balances (heading 84.23); lifting or handling machinery (headings 84.25 to 84.28); paper or … ETC. (See General Interpretative Rule 2 (a)) Provided they have the essential character of the complete or finished …

Legal note

… Notes . 1.‑  This Chapter does not cover :        (a)    Articles of a kind … for other technical uses, of vulcanised rubber other than hard rubber (heading 40.16), of leather or of composition … presented weights for balances (heading 84.23); lifting or handling machinery (headings 84.25 to 84.28); paper or …

Section XIII > Chapter 68

Explanatory notes

… Chapter 68 Articles of stone, plaster, cement, asbestos, … by vitrification of the binding material); others may have been hardened in autoclaves (sand-lime bricks). The Chapter also …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)   Goods of Chapter 25; … coated with mica powder or graphite, bituminised or asphalted paper and paperboard);        (c)   Coated, …

Section II > Chapter 7

Explanatory notes

… 5.‑  Heading 07.11 applies to vegetables which have been treated solely to ensure their provisional … The term “chilled” means that the temperature of a product has been reduced, generally to around 0 °C, without the … ( heading 12.12 ). (f)    Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, …

Legal note

… Notes. 1.-  This Chapter does not cover forage products of heading 12.14. … marrows, pumpkins, aubergines, sweet corn ( Zea mays var. saccharata ), fruits of the genus Capsicum or of the genus … 5.‑  Heading 07.11 applies to vegetables which have been treated solely to ensure their provisional …

Section XIII > Chapter 69

Explanatory notes

… 1.-  This Chapter applies only to ceramic products which have been fired after shaping :        (a)    Headings 69.04 … (through an extrusion die), pressing, moulding, casting or hand-shaping, followed in some cases by some degree of … articles of Chapter 70 in which the vitrifiable compound has undergone complete fusion. According to the composition …

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 …

Section XX > Chapter 94

Explanatory notes

… illuminated signs, illuminated name‑plates and the like, having a permanently fixed light source, and parts thereof … other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed … designed for placing on other furniture or shelves or for hanging on walls or from the ceiling. It therefore follows …

Legal note

… Notes. 1.‑  This Chapter does not cover :        (a)    Pneumatic or water … (h)    Articles of heading 87.14;        (ij)    Dentists’ chairs incorporating dental appliances of heading 90.18 or … furniture for conjuring tricks or decorations (other than lighting strings) such as Chinese lanterns …

Section VI > Chapter 38

Explanatory notes

… Chapter 38 Miscellaneous chemical products Notes. 1.‑  This … not less than 2.5 g each, of magnesium oxide or of the halides of the alkali or alkaline‑earth metals;          … from Chapter 38, by application of Note 1 (b). Substances having a nutritive value that is merely subsidiary to their …

Legal note

… Notes. 1.‑  This Chapter does not cover :          (a)  Separate chemically … heading 38.08;                    (3)  Products put up as charges for fire‑extinguishers or put up in … not less than 2.5 g each, of magnesium oxide or of the halides of the alkali or alkaline‑earth metals;          …

Section X > Chapter 49

Explanatory notes

… characters or pictorial representations. On the other hand, besides the goods of headings 48.14 or 48.21 , paper, … 48 . Also, printed textile articles such as scarves or handkerchiefs, in which the printing is mainly for … paper but the goods may be on other materials provided they have the characteristics described in the first paragraph of …

Legal note

… Notes. 1.‑   This Chapter does not cover :        (a)   Photographic negatives or positives on transparent bases (Chapter 37);        (b)   Maps, plans or globes, in relief, … journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or …