Harmonized System

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Section I > Chapter 5

Explanatory notes

… tip ends respectively are not arranged together) shall be deemed not to constitute working. 3.‑  Throughout the Nomenclature, elephant, hippopotamus, walrus, narwhal and … Throughout the Nomenclature, the expression “horsehair” means hair of the manes or tails of equine or bovine …

Legal note

… tip ends respectively are not arranged together) shall be deemed not to constitute working. 3.‑  Throughout the Nomenclature, elephant, hippopotamus, walrus, narwhal and … Throughout the Nomenclature, the expression “horsehair” means hair of the manes or tails of equine or bovine …

Section II > Chapter 9

Explanatory notes

… added : (a) Diluents (“spreader” bases) added to facilitate measuring out of the spices and their distribution in the … if the essential character is not given by the species mentioned in (i) or by the mixtures referred to in (ii) … used as spices, are more often employed in perfumery or in medicine ( heading 12.11 ) (e.g., cassia pods, rosemary, …

Legal note

…      (a) Mixtures of two or more of the products of the same heading are to be classified in that heading;     (b) … not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading …

Section IV > Chapter 18

Explanatory notes

… containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, … ( heading 17.04 ). (c) Food preparations of flour, groats, meal, starch or malt extract, containing less than 40 % by … cocoa and ready for consumption ( Chapter 22 ). (h) Medicaments ( heading 30.03 or 30.04 ). The Chapter also …

Legal note

… containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or …

Section VI > Chapter 36

Explanatory notes

… materials” in heading 36.06 applies only to :        (a)   Metaldehyde, hexamethylenetetramine and similar substances, … combustion and that in combustion they produce a large volume of gas at a high temperature. It also covers certain … or combustible products for producing light, sound, smoke, flame or sparks (e.g., pyrotechnic products, matches, …

Legal note

… materials” in heading 36.06 applies only to :        (a)   Metaldehyde, hexamethylenetetramine and similar substances, …

Section XII > Chapter 67

Explanatory notes

… in which feathers or down constitute no more than mere trimming or padding; or        (c)   Artificial flowers … Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by … by binding, glueing, fitting into one another or similar methods. …

Legal note

… in which feathers or down constitute no more than mere trimming or padding; or        (c)   Artificial flowers … Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by … by binding, glueing, fitting into one another or similar methods. …

Section II > Chapter 10

Explanatory notes

… (Chapter 7). Subheading Note. 1.-  The term “durum wheat” means wheat of the Triticum durum species and the hybrids … inter‑specific crossing of Triticum durum which have the same number (28) of chromosomes as that species. GENERAL …

Legal note

… (Chapter 7). Subheading Note. 1.-  The term “durum wheat” means wheat of the Triticum durum species and the hybrids … inter‑specific crossing of Triticum durum which have the same number (28) of chromosomes as that species. …

Section VI > Chapter 37

Explanatory notes

… relates to the process by which visible images are formed, directly or indirectly, by the action of light or … silver bromide-iodide, etc.) or on salts of other precious metals, but certain other materials may be used, e.g., …

Legal note

… relates to the process by which visible images are formed, directly or indirectly, by the action of light or …

Section X > Chapter 47

Explanatory notes

… the expression “chemical wood pulp, dissolving grades” means chemical wood pulp having by weight an insoluble … important pulp in international trade is wood pulp, termed "mechanical wood pulp", "chemical wood pulp", "semi‑chemical … wood pulp" or "chemi-mechanical pulp", according to its method of preparation. The woods mostly used are pine, …

Legal note

… the expression “chemical wood pulp, dissolving grades” means chemical wood pulp having by weight an insoluble …

Section XIX > Chapter 93

Explanatory notes

… of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter … for ground, sea or air warfare, for use by military armed forces or by the police or other organised services … following are also excluded from this Chapter : (a)   Steel helmets and other military headgear ( Chapter 65 ). (b)   …

Legal note

… of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter …

Section IX > Chapter 45

Explanatory notes

… or        (c) Articles of Chapter 95 (for example, toys, games, sports requisites). GENERAL Cork is obtained almost … surface is yellowish with red spots. Subsequent yields are commercially more important. They are compact and homogeneous, and the outer surface, although to some extent fissured, is less rugged than that of virgin …

Legal note

… or        (c) Articles of Chapter 95 (for example, toys, games, sports requisites). …