Harmonized System

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Section V > Chapter 27

Explanatory notes

Chapter 27 Mineral fuels, mineral oils and products of their … 1.‑  This Chapter does not cover :        (a) Separate chemically defined organic compounds, other than pure … oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; …

Legal note

… Notes. 1.‑  This Chapter does not cover :        (a) Separate chemically defined organic compounds, other than pure … oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; …

Section XV > Chapter 76

Explanatory notes

Chapter 76 Aluminium and articles thereof Subheading Notes. … 0.1 % but not more than 0.2 %, provided that neither the chromium nor manganese content exceeds 0.05 %.        (b)   … dross, etc.). * *    * Aluminium is a bluish‑white metal characterised by its lightness. It is very ductile and …

Legal note

… Subheading Notes. 1.‑  In this Chapter the following expressions have the meanings hereby … by weight Fe + Si (iron plus silicon) Other elements (1) , each 1 0.1 (2) (1)    Other elements are, for example Cr, … 0.1 % but not more than 0.2 %, provided that neither the chromium nor manganese content exceeds 0.05 %.        (b)   …

Section IX > Chapter 46

Explanatory notes

Chapter 46 Manufactures of straw, of esparto or of other … Straw, osier or willow, bamboos, rushes, rattans, reeds, chipwood (i.e., wood in thin strips), drawn wood, strips of … coated with plastics, so that the product no longer has the character of the fibres, braid, etc., forming the core. …

Legal note

… Notes. 1.‑  In this Chapter the expression “plaiting materials” means materials … rovings or yarns, or monofilament and strip and the like of Chapter 54. 2.‑  This Chapter does not cover :        (a) Wall coverings of …

Section I > Chapter 2

Explanatory notes

Chapter 2 Meat and edible meat offal Note. 1.-  This Chapter … of leather). The offal referred to in paragraph (1), fresh, chilled, frozen, salted, in brine, dried or smoked, remains …

Legal note

… Note. 1.-  This Chapter does not cover :       (a) Products of the kinds … insects (heading 04.10);       (c) Guts, bladders or stomachs of animals (heading 05.04) or animal blood (heading …       (d) Animal fat, other than products of heading 02.09 (Chapter 15). …

Section II > Chapter 9

Explanatory notes

Chapter 9 Coffee, tea, maté and spices Notes. 1.-  Mixtures … provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such … oils and aromatic principles, and which, because of their characteristic taste, are mainly used as condiments. These …

Legal note

… provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed …

Section I > Chapter 3

Explanatory notes

Chapter 3 Fish and crustaceans, molluscs and other aquatic … their species or their condition ( Chapter 5 ). The term “chilled” means that the temperature of a product has been … in the Chapter whether or not they have been cut, chopped, minced, ground, etc. In addition, mixtures or …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a) Mammals of heading … by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of … 2.-  In this Chapter the term “pellets” means products which have been agglomerated either directly by compression …

Section VI > Chapter 31

Explanatory notes

Chapter 31 Fertilisers Notes. 1.- This Chapter does not … (a)  Animal blood of heading 05.11;        (b)  Separate chemically defined compounds (other than those answering to … 3 (a), 4 (a) or 5 below); or        (c)  Cultured potassium chloride crystals (other than optical elements) weighing not …

Legal note

… Notes. 1.- This Chapter does not cover :        (a)  Animal blood of heading 05.11;        (b)  Separate chemically defined compounds (other than those answering to … 3 (a), 4 (a) or 5 below); or        (c)  Cultured potassium chloride crystals (other than optical elements) weighing not …

Section XI > Chapter 58

Explanatory notes

Chapter 58 Special woven fabrics; tufted textile fabrics; … 2.‑  Heading 58.01 also includes woven weft pile fabrics which have not yet had the floats cut, at which stage they … classified here, provided they have not thereby assumed the character of products of Chapter 39 or 40. …

Legal note

… Notes. 1.‑  This Chapter does not apply to textile fabrics referred to in … 2.‑  Heading 58.01 also includes woven weft pile fabrics which have not yet had the floats cut, at which stage they … fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvedges …

Section XV > Chapter 75

Explanatory notes

Chapter 75 Nickel and articles thereof Subheading Notes. … usually by electrodeposition and as a catalyst in many chemical reactions. Unalloyed wrought nickel is also … high magnetic permeability and low hysteresis. (2)   Nickel‑chromium or nickel‑chromium‑iron alloys . These include a …

Legal note

… Subheading Notes. 1.-  In this Chapter the following expressions have the meanings hereby … Iron O                Oxygen Other elements, each 0.5 0.4 0.3        (b) Nickel alloys        Metallic substances in which nickel predominates by weight over each of the other …

Section XI > Chapter 56

Explanatory notes

Chapter 56 Wadding, felt and nonwovens; special yarns; … the naked eye with no account being taken of any resulting change of colour (Chapter 39 or 40); or        (c)    … or covering cannot be seen with the naked eye (usually Chapters 50 to 55); for the purpose of this provision, no …

Legal note

… Notes. 1.‑   This Chapter does not cover :        (a)    Wadding, felt or … the naked eye with no account being taken of any resulting change of colour (Chapter 39 or 40); or        (c)    … or covering cannot be seen with the naked eye (usually Chapters 50 to 55); for the purpose of this provision, no …