Harmonized System

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Section XII > Chapter 67

Explanatory notes

… Chapter 67 Prepared feathers and down and articles made of … artificial flowers; articles of human hair Notes. 1.-  This Chapter does not cover :        (a)   Filtering and … Heading 67.01 does not cover :        (a)   Articles in which feathers or down constitute only filling or padding …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)   Filtering and … other textile fabric (Section XI);        (c)   Footwear (Chapter 64);        (d)   Headgear or hair-nets (Chapter … Heading 67.01 does not cover :        (a)   Articles in which feathers or down constitute only filling or padding …

Section XI > Chapter 57

Explanatory notes

… Chapter 57 Carpets and other textile floor coverings Notes. … and other textile floor coverings” means floor coverings in which textile materials serve as the exposed surface of the article when in use and includes articles having the characteristics of textile floor coverings but intended for …

Legal note

… Notes. 1.‑  For the purposes of this Chapter, the term “carpets and other textile floor coverings” means floor coverings in which textile materials serve as the exposed surface of the article when in use and includes articles having the characteristics of textile floor coverings but intended for …

Section IV > Chapter 23

Explanatory notes

… Chapter 23 Residues and waste from the food industries; … obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than …

Legal note

… obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than … colza seeds” means seeds as defined in Subheading Note 1 to Chapter 12. …

Section XVII > Chapter 89

Explanatory notes

… Chapter 89 Ships, boats and floating structures Note. 1.‑  A … in heading 89.06 if it does not have the essential character of a vessel of a particular kind. GENERAL This … relating to the transport equipment falling in other Chapters of Section XVII, this Chapter excludes all …

Legal note

… in heading 89.06 if it does not have the essential character of a vessel of a particular kind. …

Section XV > Chapter 78

Explanatory notes

… Chapter 78 Lead and articles thereof Subheading Note. 1.‑  … the action of most acids (e.g., sulphuric acid or hydrogen chloride) and is therefore used in the construction of chemical plant. * *    * Because of its low melting point …

Legal note

… Subheading Note. 1.‑  In this Chapter the expression “refined lead” means :    Metal … Zinc      Other                   (for example Te), each 0.02 0.005 0.05 0.002 0.002 0.08 0.002 0.002 0.005 …

Section II > Chapter 6

Explanatory notes

… Chapter 6 Live trees and other plants; bulbs, roots and the … nursery gardeners (including horticulturists) or florists, which are in a condition suitable for planting or ornamental purposes and also chicory plants and roots, other than roots of heading 12.12 …

Legal note

… 1.‑  Subject to the second part of heading 06.01, this Chapter covers only live trees and goods (including seedling … potatoes, onions, shallots, garlic or other products of Chapter 7. 2.‑  Any reference in heading 06.03 or 06.04 to …

Section IV > Chapter 18

Explanatory notes

… Chapter 18 Cocoa and cocoa preparations Notes. 1.- This … (a) Yogurt and other products of heading 04.03 . (b) White chocolate ( heading 17.04 ). (c) Food preparations of flour, groats, meal, starch or malt extract, containing less than 40 % by weight …

Legal note

… Notes. 1.- This Chapter does not cover :        (a)     Food preparations … or other aquatic invertebrates, or any combination thereof (Chapter 16);        (b)     Preparations of headings 04.03, … containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa. …

Section II > Chapter 14

Explanatory notes

… Chapter 14 Vegetable plaiting materials; vegetable products … 1.- This Chapter does not cover the following products which are to be classified in Section XI : vegetable … to drawn or split rattans. The heading does not apply to chipwood (heading 44.04). 3.- Heading 14.04 does not apply …

Legal note

… Notes. 1.- This Chapter does not cover the following products which are to be classified in Section XI : vegetable … to drawn or split rattans. The heading does not apply to chipwood (heading 44.04). 3.- Heading 14.04 does not apply …

Section XII > Chapter 65

Explanatory notes

… Chapter 65 Headgear and parts thereof Notes. 1.-  This Chapter does not cover :        (a) Worn headgear of heading … headgear of all kinds, irrespective of the materials of which they are made and of their intended use (daily wear, …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a) Worn headgear of heading … (c) Dolls' hats, other toy hats or carnival articles of Chapter 95. 2.-  Heading 65.02 does not cover hat-shapes …

Section IV > Chapter 24

Explanatory notes

… Chapter 24 Tobacco and manufactured tobacco substitutes; … the intake of nicotine into the human body Note. 1.-  This Chapter does not cover medicinal cigarettes (Chapter 30). … means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether …

Legal note

… Note. 1.-  This Chapter does not cover medicinal cigarettes (Chapter 30). 2.-  Any products classifiable in heading 24.04 … means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether …