Harmonized System

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Section XII > Chapter 64

Explanatory notes

… of the upper shall be taken to be the constituent material having the greatest external surface area, no account being … Footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, sprigs, … (the uppers of which cover the leg and thigh, and which may have straps, etc., for fastening the uppers to the waist for …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)    Disposable foot or … of the upper shall be taken to be the constituent material having the greatest external surface area, no account being … Footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, sprigs, …

Section I > Chapter 5

Explanatory notes

… Chapter 5 Products of animal origin, not elsewhere specified …        (c)    Animal textile materials, other than horsehair and horsehair waste (Section XI); or        (d)    … covers a variety of materials of animal origin, unworked or having undergone a simple process of preparation, which are …

Legal note

… Notes. 1.- This Chapter does not cover :        (a)    Edible products (other than guts, bladders and stomachs of animals , whole and …        (c)    Animal textile materials, other than horsehair and horsehair waste (Section XI); or        (d)    …

Section I > Chapter 3

Explanatory notes

… In this Chapter the term “pellets” means products which have been agglomerated either directly by compression or by … The term “chilled” means that the temperature of a product has been reduced, generally to around 0 °C, without the … 03.06 ) remain classified in this Chapter. On the other hand, fish and crustaceans, molluscs and other aquatic …

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 … In this Chapter the term “pellets” means products which have been agglomerated either directly by compression or by …

Section XVIII > Chapter 91

Explanatory notes

… C hapter 91 Clocks and watches and parts thereof Notes. 1.‑  … movements” means devices regulated by a balance‑wheel and hairspring, quartz crystal or any other system capable of … writing‑pad, tobacco jar, cigarette or cigar lighter, handbag, powder compact, cigarette case, propelling‑pencil, …

Legal note

… Notes. 1.‑  This Chapter does not cover :        (a)   Clock or watch glasses … movements” means devices regulated by a balance‑wheel and hairspring, quartz crystal or any other system capable of …

Section XIII > Chapter 70

Explanatory notes

… illuminated signs, illuminated name-plates or the like, having a permanently fixed light source, or parts thereof of … is not regarded as “worked” by reason of any process it has undergone before annealing;        (b)   cutting to … 70.06 remain classified in that heading whether or not they have the character of articles. 4.-  For the purposes of …

Legal note

… illuminated signs, illuminated name-plates or the like, having a permanently fixed light source, or parts thereof of … is not regarded as “worked” by reason of any process it has undergone before annealing;        (b)   cutting to … 70.06 remain classified in that heading whether or not they have the character of articles. 4.-  For the purposes of …

Section II > Chapter 11

Explanatory notes

… Chapter 11 Products of the milling industry; malt; starches; … products (Chapter 30); or        (f)    Starches having the character of perfumery, cosmetic or toilet … listed in the table below fall in this Chapter if they have, by weight on the dry product :                 (a)     …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)    Roasted malt put up … products (Chapter 30); or        (f)    Starches having the character of perfumery, cosmetic or toilet … listed in the table below fall in this Chapter if they have, by weight on the dry product :                 (a)     …

Section XI > Chapter 60

Explanatory notes

… not less than 30 g/m 2 and not more than 55 g/m 2 , having a mesh size of not less than 20 holes/cm 2 and not … further include : (1) Stitch‑bonded goods, provided they have chain stitches formed by textile yarn.             The … Crocheted fabrics , formed by a continuous thread worked by hand with a crochet hook to produce a series of loops pulled …

Legal note

… Notes. 1.‑  This Chapter does not cover :        (a)   Crochet lace of … includes a reference to stitch‑bonded goods in which the chain stitches are formed of textile yarn. Subheading Note. … not less than 30 g/m 2 and not more than 55 g/m 2 , having a mesh size of not less than 20 holes/cm 2 and not …

Section IX > Chapter 46

Explanatory notes

… or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament … thickly coated with plastics, so that the product no longer has the character of the fibres, braid, etc., forming the … addition the Chapter does not cover  : (a)   Saddlery and harness ( heading 42.01 ). (b)   Products or articles of …

Legal note

… Notes. 1.‑  In this Chapter the expression “plaiting materials” means materials … or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and …

Section XI > Chapter 59

Explanatory notes

… ceiling decoration, consisting of a textile surface which has been fixed on a backing or has been treated on the back …       (d)    Fabrics finished with normal dressings having a basis of amylaceous or similar substances;       … in oil presses or the like, of textile material or of human hair;                 (iv)      Flat woven textile fabrics …

Legal note

… ceiling decoration, consisting of a textile surface which has been fixed on a backing or has been treated on the back …       (d)    Fabrics finished with normal dressings having a basis of amylaceous or similar substances;       … in oil presses or the like, of textile material or of human hair;                 (iv)      Flat woven textile fabrics …

Section IV > Chapter 16

Explanatory notes

… Chapter 16 Preparations of meat, of fish, of crustaceans, … be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, … drawn between the products of Chapters 2 and 3 on the one hand and of Chapter 16 on the other, see the General …

Legal note

… Notes. 1.- This Chapter does not cover meat, meat offal, fish, crustaceans, … 2.- Food preparations fall in this Chapter provided that they contain more than 20 % by weight of sausage, meat, … be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, …