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Section V > Chapter 26

Explanatory notes

… or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a … or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings 26.01 to … of subheading 2620.21, “leaded gasoline sludges and leaded anti-knock compound sludges” mean sludges obtained from …

Legal note

… or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a … or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings 26.01 to … of subheading 2620.21, “leaded gasoline sludges and leaded anti-knock compound sludges” mean sludges obtained from …

Section XI > Chapter 59

Explanatory notes

… suitable for industrial use Notes. 1.‑  Except where the context otherwise requires, for the purposes of this Chapter … 50 to 55 and headings 58.03 and 58.06, the braids and ornamental trimmings in the piece of heading 58.08 and the … 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour; …

Legal note

… Notes. 1.‑  Except where the context otherwise requires, for the purposes of this Chapter … 50 to 55 and headings 58.03 and 58.06, the braids and ornamental trimmings in the piece of heading 58.08 and the … 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour; …

Section XVII > Chapter 87

Explanatory notes

… of this Chapter, “tractors” means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in … tools designed for fitting to tractors of heading 87.01 as interchangeable equipment remain classified in their …

Legal note

… of this Chapter, “tractors” means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in … tools designed for fitting to tractors of heading 87.01 as interchangeable equipment remain classified in their …

Section IV > Chapter 17

Explanatory notes

… Chapter does not cover :        (a) Sugar confectionery containing cocoa (heading 18.06);        (b) Chemically pure … 1701.12, 1701.13 and 1701.14, “raw sugar” means sugar whose content of sucrose by weight, in the dry state, corresponds … Subheading 1701.13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the …

Legal note

… Chapter does not cover :        (a) Sugar confectionery containing cocoa (heading 18.06);        (b) Chemically pure … 1701.12, 1701.13 and 1701.14, “raw sugar” means sugar whose content of sucrose by weight, in the dry state, corresponds … Subheading 1701.13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the …

Section III > Chapter 15

Explanatory notes

… fat or oil (heading 18.04 );        (c) Edible preparations containing by weight more than 15 % of the products of … ;        (e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet … 15.09 does not apply to oils obtained from olives by solvent extraction (heading  15.10 ). 3.- Heading 15.18 does …

Legal note

… fat or oil (heading 18.04 );        (c) Edible preparations containing by weight more than 15 % of the products of … ;        (e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet … 15.09 does not apply to oils obtained from olives by solvent extraction (heading  15.10 ). 3.- Heading 15.18 does …

Section XVII > Chapter 88

Explanatory notes

… They may be designed to carry a payload or equipped with permanently integrated digital cameras or other equipment which would enable them to perform utilitarian … however does not cover flying toys, designed solely for amusement purposes (heading 95.03). Subheading Notes. 1.-   …

Legal note

… They may be designed to carry a payload or equipped with permanently integrated digital cameras or other equipment which would enable them to perform utilitarian … however does not cover flying toys, designed solely for amusement purposes (heading 95.03). Subheading Notes. 1.-   …

Section XX > Chapter 96

Explanatory notes

… heading 96.01 or 96.02 applies, however, to separately presented handles or other parts of such articles;       … (heading 90.17), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes … or      (m)   Works of art, collectors’ pieces or antiques (Chapter 97). 2.-  In heading 96.02 the expression …

Legal note

… heading 96.01 or 96.02 applies, however, to separately presented handles or other parts of such articles;       … (heading 90.17), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes … or      (m)   Works of art, collectors’ pieces or antiques (Chapter 97). 2.-  In heading 96.02 the expression …

Section XI > Chapter 55

Explanatory notes

… Note. 1.‑   Headings 55.01 and 55.02 apply only to man‑made filament tow, consisting of parallel filaments of a uniform length equal to the length of the … Measuring per filament less than 67 decitex;        (d)   Synthetic filament tow only : the tow must be drawn, that is …

Legal note

… Note. 1.‑   Headings 55.01 and 55.02 apply only to man‑made filament tow, consisting of parallel filaments of a uniform length equal to the length of the … Measuring per filament less than 67 decitex;        (d)   Synthetic filament tow only : the tow must be drawn, that is …

Section XV > Chapter 79

Explanatory notes

… to them :        (a)   Zinc, not alloyed        Metal containing by weight at least 97.5 % of zinc.        (b) … in which zinc predominates by weight over each of the other elements, provided that the total content by weight of such other elements exceeds 2.5 %. …

Legal note

… to them :        (a)   Zinc, not alloyed        Metal containing by weight at least 97.5 % of zinc.        (b) … in which zinc predominates by weight over each of the other elements, provided that the total content by weight of such other elements exceeds 2.5 %. …

Section II > Chapter 13

Explanatory notes

… saps and extracts Note. 1.-  Heading 13.02 applies, inter alia , to liquorice extract and extract of pyrethrum, … heading does not apply to :        (a)  Liquorice extract containing more than 10 % by weight of sucrose or put up as … or other products of heading 29.14 or 29.38;        (f)  Concentrates of poppy straw containing not less than 50 % by …

Legal note

… Note. 1.-  Heading 13.02 applies, inter alia , to liquorice extract and extract of pyrethrum, … heading does not apply to :        (a)  Liquorice extract containing more than 10 % by weight of sucrose or put up as … or other products of heading 29.14 or 29.38;        (f)  Concentrates of poppy straw containing not less than 50 % by …