Harmonized System

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Section VI > Chapter 38

Explanatory notes

…                    (4)  Certified reference materials specified in Note 2 below;                    (5)  … of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals … optical elements) weighing not less than 2.5 g each, of magnesium oxide or of the halides of the alkali or …

Legal note

…                    (4)  Certified reference materials specified in Note 2 below;                    (5)  … of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals … optical elements) weighing not less than 2.5 g each, of magnesium oxide or of the halides of the alkali or …

Section VII > Chapter 39

Explanatory notes

… out the Nomenclature the expression “plastics” means those materials of headings 39.01 to 39.14 which are or have been … of heading 71.17;         (s)  Articles of Section XVI (machines and mechanical or electrical appliances);         … predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs …

Legal note

… out the Nomenclature the expression “plastics” means those materials of headings 39.01 to 39.14 which are or have been … of heading 71.17;         (s)  Articles of Section XVI (machines and mechanical or electrical appliances);         … predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs …

Section XV

Explanatory notes

… jewellery);          (f)  Articles of Section XVI (machinery, mechanical appliances and electrical goods); … (k)  Articles of Chapter 94 (for example, furniture, mattress supports, luminaires and lighting fittings, … articles or other articles of Chapter 96 (miscellaneous manufactured articles); or          (n)  Articles of …

Legal note

… jewellery);          (f)  Articles of Section XVI (machinery, mechanical appliances and electrical goods); … (k)  Articles of Chapter 94 (for example, furniture, mattress supports, luminaires and lighting fittings, … articles or other articles of Chapter 96 (miscellaneous manufactured articles); or          (n)  Articles of …

Section XVII > Chapter 88

Explanatory notes

… 88.01, designed to be flown without a pilot on board. They may be designed to carry a payload or equipped with … the expression “unladen weight” means the weight of the machine in normal flying order, excluding the weight of the … 8806.21 to 8806.24 and 8806.91 to 8806.94, the expression "maximum take-off weight" means the maximum weight of the …

Legal note

… 88.01, designed to be flown without a pilot on board. They may be designed to carry a payload or equipped with … the expression “unladen weight” means the weight of the machine in normal flying order, excluding the weight of the … 8806.21 to 8806.24 and 8806.91 to 8806.94, the expression "maximum take-off weight" means the maximum weight of the …

Section V > Chapter 26

Explanatory notes

… (a)      Slag or similar industrial waste prepared as macadam (heading 25.17);        (b)      Natural magnesium carbonate (magnesite), whether or not calcined (heading 25.19);        …

Legal note

… (a)      Slag or similar industrial waste prepared as macadam (heading 25.17);        (b)      Natural magnesium carbonate (magnesite), whether or not calcined (heading 25.19);        …

Section I > Chapter 3

Explanatory notes

… Notes. 1.-  This Chapter does not cover :        (a) Mammals of heading 01.06;        (b) Meat of mammals of … molluscs and other aquatic invertebrates, which may have undergone cooking during or before the smoking …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a) Mammals of heading 01.06;        (b) Meat of mammals of … aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their …

Section IV > Chapter 20

Explanatory notes

… 3.-  Headings 20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or of heading 11.05 … of 20 °C or corrected for 20 °C if the reading is made at a different temperature. GENERAL This Chapter … of plants preserved by sugar. (3)   Jams, fruit jellies, marmalades, fruit or nut purées, fruit or nut pastes, …

Legal note

… 3.-  Headings 20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or of heading 11.05 … processes other than those referred to in Note 1 (a). 4.-  Toma t o juice the dry weight content of which is 7 % or … of 20 °C or corrected for 20 °C if the reading is made at a different temperature. …

Section VII > Chapter 40

Explanatory notes

… such as vulcanising activators or accelerators, may be added; the presence of substances as provided for by … rubber latex);       (ii)     pigments or other colouring matter, other than those added solely for the purpose of … mixture of rubbers retains its essential character as a raw material :       (i)     emulsifiers or anti‑tack agents; …

Legal note

… such as vulcanising activators or accelerators, may be added; the presence of substances as provided for by … rubber latex);       (ii)     pigments or other colouring matter, other than those added solely for the purpose of … mixture of rubbers retains its essential character as a raw material :       (i)     emulsifiers or anti‑tack agents; …

Section XII > Chapter 64

Explanatory notes

…        (a)    Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without … particular use for which they are designed, their method of manufacture or the materials of which they are made. For the purposes of this …

Legal note

…        (a)    Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without … products are classified according to their constituent material;        (b)    Footwear of textile material, without an outer sole glued, sewn or otherwise …

Section XXI > Chapter 97

Explanatory notes

… the like, of painted canvas (heading 59.07) except if they may be classified in heading 97.06; or        (c)    Pearls, … 2.‑  Heading 97.01 does not apply to mosaics that are mass-produced reproductions, casts or works of conventional … hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical …

Legal note

… the like, of painted canvas (heading 59.07) except if they may be classified in heading 97.06; or        (c)    Pearls, … 2.‑  Heading 97.01 does not apply to mosaics that are mass-produced reproductions, casts or works of conventional … hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical …

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