Harmonized System

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Section II > Chapter 12

Explanatory notes

… Chapter 12 Oil seeds and oleaginous fruits; miscellaneous … non‑defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or … such treatment is permitted only if it does not alter the character of the seeds and fruits as natural products and …

Legal note

… apply to products of heading 08.01 or 08.02 or to olives (Chapter 7 or Chapter 20). 2.-  Heading 12.08 applies not … non‑defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or … seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba ) or of …

Section I > Chapter 4

Explanatory notes

… Chapter 4 Dairy produce; birds' eggs; natural honey; edible … added sugar or other sweetening matter, fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts … any milk constituent, and the product retains the essential character of yogurt. 3.-  For the purposes of heading …

Legal note

… added sugar or other sweetening matter, fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts … any milk constituent, and the product retains the essential character of yogurt. 3.-  For the purposes of heading … they are moulded or capable of being moulded. 5.-  This Chapter does not cover :        (a)     Non-living insects, …

Section XXI > Chapter 97

Explanatory notes

… Chapter 97 Works of art, collectors’ pieces and antiques … or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by … be noted that such articles are classified in other Chapters of the Nomenclature if they do not comply with the …

Legal note

… Notes. 1.‑  This Chapter does not cover :        (a)    Unused postage or … or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by … or of the material employed by him, but not including any mechanical or photomechanical process. 4.‑  Heading 97.03 …

Section XV > Chapter 73

Explanatory notes

… Chapter 73 Articles of iron or steel Notes. 1.‑  In this … each of the other elements and which do not comply with the chemical composition of steel as defined in Note 1 (d) to … or included in Chapter 82 or 83 and not falling in other Chapters of the Nomenclature, of iron (including cast iron …

Legal note

… Notes. 1.‑  In this Chapter the expression “cast iron” applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in Note 1 (d) to …

Section II > Chapter 10

Explanatory notes

… Chapter 10 Cereals Notes. 1.-  (A)     The products … the stalk.      (B)     The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, … of Triticum durum which have the same number (28) of chromosomes as that species. GENERAL This Chapter covers …

Legal note

… 1.-  (A)     The products specified in the headings of this Chapter are to be classified in those headings only if … the stalk.      (B)     The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, … of Triticum durum which have the same number (28) of chromosomes as that species. …

Section XI > Chapter 63

Explanatory notes

… Chapter 63 Other made up textile articles; sets; worn … 2.‑  Sub‑Chapter I does not cover :        (a) Goods of Chapters 56 to 62; or        (b) Worn clothing or other worn … impregnated or coated with alpha-cypermethrin (ISO), chlorfenapyr (ISO), deltamethrin (INN, ISO), …

Legal note

… Notes. 1.‑  Sub‑Chapter I applies only to made up articles, of any textile … 2.‑  Sub‑Chapter I does not cover :        (a) Goods of Chapters 56 to 62; or        (b) Worn clothing or other worn … impregnated or coated with alpha-cypermethrin (ISO), chlorfenapyr (ISO), deltamethrin (INN, ISO), …

Section VIII > Chapter 43

Explanatory notes

… Chapter 43 Furskins and artificial fur; manufactures thereof … of heading 43.01, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on. … or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be …

Legal note

… of heading 43.01, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on. 2.‑   This Chapter does not cover :        (a)   Birdskins or parts of … or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be …

Section I > Chapter 5

Explanatory notes

… Chapter 5 Products of animal origin, not elsewhere specified … (a)    Edible products (other than guts, bladders and stomachs of animals , whole and pieces thereof, and animal … stomachs of animals) and which are not dealt with in other Chapters of the Nomenclature. The following are excluded …

Legal note

… Notes. 1.- This Chapter does not cover :        (a)    Edible products (other than guts, bladders and stomachs of animals , whole and pieces thereof, and animal … and similar waste of raw hides or skins of heading 05.11 (Chapter 41 or 43);        (c)    Animal textile materials, …

Section VII

Explanatory notes

… of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed … rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not … merely subsidiary to the primary use of the goods, fall in Chapter 49. GENERAL Section Note 1. This Note deals with the …

Legal note

… of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed … rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not … merely subsidiary to the primary use of the goods, fall in Chapter 49. …

Section VI > Chapter 37

Explanatory notes

… Chapter 37 Photographic or cinematographic goods Notes. 1.-  … or (2) Exposed, whether or not developed (that is, chemically treated to render the image visible). Plates and …

Legal note

… Notes. 1.-  This Chapter does not cover waste or scrap. 2.-  In this Chapter the word “photographic” relates to the process by which visible images are formed, directly or indirectly, by …