Harmonized System

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Section I > Chapter 3

Explanatory notes

… directly by compression or by the addition of a small quantity of binder. 3.-  Headings 03.05 to 03.08 do not … and other aquatic invertebrates, whether live or dead, presented for direct consumption, or for industrial purposes … the product has been cooled to below the product’s freezing point until it is frozen throughout. This Chapter also …

Legal note

… directly by compression or by the addition of a small quantity of binder. 3.-  Headings 03.05 to 03.08 do not …

Section II > Chapter 14

Explanatory notes

… prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials. 2.- Heading 14.01 applies, inter alia , to bamboos (whether or not split, sawn …

Legal note

… prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials. 2.- Heading 14.01 applies, inter alia , to bamboos (whether or not split, sawn …

Section I > Chapter 5

Explanatory notes

… to constitute working. 3.‑  Throughout the Nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks, … or tails of equine or bovine animals. Heading 05.11 covers, inter alia , horsehair and horsehair waste, whether or not …

Legal note

… to constitute working. 3.‑  Throughout the Nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks, … or tails of equine or bovine animals. Heading 05.11 covers, inter alia , horsehair and horsehair waste, whether or not …

Section XI > Chapter 51

Explanatory notes

… (c)    “Coarse animal hair” means the hair of animals not mentioned above, excluding brush‑making hair and bristles … The General Explanatory Note to Section XI should be taken into account in reading the Explanatory Notes to this …

Legal note

… (c)    “Coarse animal hair” means the hair of animals not mentioned above, excluding brush‑making hair and bristles …

Section XI > Chapter 52

Explanatory notes

… 5211.42, the expression “denim” means fabrics of yarns of different colours, of 3-thread or 4-thread twill, including … The General Explanatory Note to Section XI should be taken into account in reading the Explanatory Notes to this …

Legal note

… 5211.42, the expression “denim” means fabrics of yarns of different colours, of 3-thread or 4-thread twill, including …

Section XI > Chapter 57

Explanatory notes

… having the characteristics of textile floor coverings but intended for use for other purposes. 2.‑  This Chapter does … coverings (e.g., thickness, stiffness and strength) but intended for use for other purposes (for example, as wall …

Legal note

… having the characteristics of textile floor coverings but intended for use for other purposes. 2.‑  This Chapter does …

Section XV > Chapter 73

Explanatory notes

… in which iron predominates by weight over each of the other elements and which do not comply with the chemical … meanings hereby assigned to them : (1) Tubes and pipes Concentric hollow products, of uniform cross‑section with … to be considered as tubes. They may be polished, coated, bent (including coiled tubing), threaded and coupled or not, …

Legal note

… in which iron predominates by weight over each of the other elements and which do not comply with the chemical …

Section VI > Chapter 36

Explanatory notes

… form;        (b)   Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette … firelighters and the like. GENERAL This Chapter includes propellent powders and prepared explosives , viz. , mixtures …

Legal note

… form;        (b)   Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette …

Section XV > Chapter 83

Explanatory notes

… parts of base metal are to be classified with their parent articles. However, articles of iron or steel of … parts of base metal are to be classified with their parent articles (see Chapter Note 1). However, the Chapter …

Legal note

… parts of base metal are to be classified with their parent articles. However, articles of iron or steel of …

Section XII > Chapter 66

Explanatory notes

… umbrella cases or the like, of any material. Such goods presented with, but not fitted to, articles of heading 66.01 …

Legal note

… umbrella cases or the like, of any material. Such goods presented with, but not fitted to, articles of heading 66.01 …