Harmonized System

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Section I > Chapter 4

Explanatory notes

… milk. 2.-  For the purposes of heading 04.03, yogurt may be concentrated or flavoured and may contain added sugar or other sweetening matter, fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares, provided …

Legal note

… milk. 2.-  For the purposes of heading 04.03, yogurt may be concentrated or flavoured and may contain added sugar or other sweetening matter, fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares, provided …

Section XV

Explanatory notes

… 1.‑  This Section does not cover :          (a)  Prepared paints, inks or other products with a basis of metallic … than articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences (heading 90.21);          (b)  …

Legal note

… 1.‑  This Section does not cover :          (a)  Prepared paints, inks or other products with a basis of metallic … than articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences (heading 90.21);          (b)  …

Section VII > Chapter 40

Explanatory notes

… 40 Rubber and articles thereof Notes. 1.‑ Except where the context otherwise requires, throughout the Nomenclature the … gutta‑percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such … be irreversibly transformed by vulcanisation with sulphur into non‑thermoplastic substances which, at a temperature …

Legal note

… Notes. 1.‑ Except where the context otherwise requires, throughout the Nomenclature the … gutta‑percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such … be irreversibly transformed by vulcanisation with sulphur into non‑thermoplastic substances which, at a temperature …

Section XVI > Chapter 84

Explanatory notes

… does not, however, cover :       (i)     Germination plant, incubators or brooders (heading 84.36); … (heading 84.38);       (iv)     Machinery for the heat-treatment of textile yarns, fabrics or made up textile … or       (v)     Machinery, plant or laboratory equipment, designed for a mechanical operation, in which a …

Legal note

… does not, however, cover :       (i)     Germination plant, incubators or brooders (heading 84.36); … (heading 84.38);       (iv)     Machinery for the heat-treatment of textile yarns, fabrics or made up textile … or       (v)     Machinery, plant or laboratory equipment, designed for a mechanical operation, in which a …

Section VI > Chapter 29

Explanatory notes

… Chapter 29 Organic chemicals Notes. 1.-  Except where the context otherwise requires, the headings of this Chapter … chemically defined organic compounds, whether or not containing impurities;        (b)  Mixtures of two or more … whether or not chemically defined;        (d)  The products mentioned in (a), (b) or (c) above dissolved in water; …

Legal note

… Notes. 1.-  Except where the context otherwise requires, the headings of this Chapter … chemically defined organic compounds, whether or not containing impurities;        (b)  Mixtures of two or more … whether or not chemically defined;        (d)  The products mentioned in (a), (b) or (c) above dissolved in water; …

Section XIV > Chapter 71

Explanatory notes

… pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or        (b)   Of precious … which precious metal or metal clad with precious metal is present as minor constituents only, such as minor fittings … ( * ).       (B) Heading 71.16 does not cover articles containing precious metal or metal clad with precious metal …

Legal note

… pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or        (b)   Of precious … which precious metal or metal clad with precious metal is present as minor constituents only, such as minor fittings … ( * ).       (B) Heading 71.16 does not cover articles containing precious metal or metal clad with precious metal …

Section XV > Chapter 75

Explanatory notes

… to them :        (a) Nickel, not alloyed        Metal containing by weight at least 99 % of nickel plus cobalt, provided that :          (i)   the cobalt content by weight does not exceed 1.5 %, and          (ii)   the content by weight of any other element does not exceed the limit specified in the following …

Legal note

… to them :        (a) Nickel, not alloyed        Metal containing by weight at least 99 % of nickel plus cobalt, provided that :          (i)   the cobalt content by weight does not exceed 1.5 %, and          (ii)   the content by weight of any other element does not exceed the limit specified in the following …

Section XV > Chapter 76

Explanatory notes

… to them :        (a)   Aluminium, not alloyed        Metal containing by weight at least 99 % of aluminium, provided that the content by weight of any other element does not exceed the limit specified in the following …

Legal note

… to them :        (a)   Aluminium, not alloyed        Metal containing by weight at least 99 % of aluminium, provided that the content by weight of any other element does not exceed the limit specified in the following …

Section XIII > Chapter 70

Explanatory notes

… of insulating material of heading 85.47;        (d)   Front windscreens (windshields), rear windows and other … 88;        (f)   Optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, … signs, illuminated name-plates or the like, having a permanently fixed light source, or parts thereof of heading …

Legal note

… of insulating material of heading 85.47;        (d)   Front windscreens (windshields), rear windows and other … 88;        (f)   Optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, … signs, illuminated name-plates or the like, having a permanently fixed light source, or parts thereof of heading …

Section XII > Chapter 64

Explanatory notes

… does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which … to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; … to be the material having the greatest surface area in contact with the ground, no account being taken of …

Legal note

… does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which … to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; … to be the material having the greatest surface area in contact with the ground, no account being taken of …