Harmonized System

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Section XI > Chapter 59 > Heading 5907

Explanatory notes

… covering can be seen with the naked eye; for that purpose, no account should be taken of any resulting change of … of a resulting change in colour, and fabrics finished with normal dressings having a basis of amylaceous or similar substances, are excluded (see Note 6 to this Chapter); these usually fall in Chapters 50 …

Section V > Chapter 27 > Heading 2711

Explanatory notes

… include, in particular, the following gases, whether or not liquefied : I.     Methane and propane, whether or not pure. II.    Ethane and ethylene less than 95 % pure. … added odoriferous substances, see the General Explanatory Note to Chapter 29, Part (A), fifth paragraph. For ethane, …

Section IX > Chapter 44 > Heading 4417

Explanatory notes

… working part is formed by any of the materials specified in Note 1 to Chapter 82.        Tools of this heading include … board, fibreboard, laminated wood or densified wood (see Note 3 to this Chapter). The heading does not cover  : (a)   …

Section XV > Chapter 83

Explanatory notes

… Chapter 83 Miscellaneous articles of base metal Notes. 1.‑  For the purposes of this Chapter, parts of base …

Legal note

… Notes. 1.‑  For the purposes of this Chapter, parts of base … of other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this Chapter. 2.‑  …

Section XV > Chapter 73 > Heading 7302

Explanatory notes

… railway and tramway track construction material, whether of normal or narrow gauge. (1)   Rails for railways or tramways … etc.        This heading covers all rails of the type normally used for railway or tramway track, irrespective of … use (over‑head transporters, mobile cranes, etc.). It does not , however, cover rails not of the railway or tramway …

Section XVIII > Chapter 90 > Heading 9011

Explanatory notes

… image of the object. A compound optical microscope normally comprises : (I)   An optical system consisting … laboratories; they remain in the heading whether or not they are presented with their optical elements … etc. PARTS AND ACCESSORIES Subject to the provisions of Notes 1 and 2 to this Chapter (see the General Explanatory …

Section XVII > Chapter 88

Explanatory notes

… Chapter 88 Aircraft, spacecraft, and parts thereof Notes. 1.‑  For the purposes of this Chapter, the expression … “unladen weight” means the weight of the machine in normal flying order, excluding the weight of the crew and of …

Legal note

… Notes. 1.‑  For the purposes of this Chapter, the expression … solely for amusement purposes (heading 95.03). Subheading Notes. 1.-   For the purposes of subheadings 8802.11 to … “unladen weight” means the weight of the machine in normal flying order, excluding the weight of the crew and of …

Section XIV > Chapter 71 > Heading 7108

Explanatory notes

… forms, or in powder form (+).               - Non-monetary : 7108.11 - - Powder 7108.12 - - Other … gold or gold alloys (as defined in the General Explanatory Note), or of gold plated with platinum. The heading does not …

Section II > Chapter 6

Explanatory notes

… roots and the like; cut flowers and ornamental foliage Notes. 1.‑  Subject to the second part of heading 06.01, … for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other …

Legal note

… Notes. 1.‑  Subject to the second part of heading 06.01, … for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other … made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, …

Section IV > Chapter 16 > Heading 1604

Explanatory notes

… fish eggs.               ‑ Fish, whole or in pieces, but not minced : 1604.11 ‑ ‑ Salmon 1604.12 ‑ ‑ Herrings 1604.13 … grilled, fried, roasted or otherwise cooked; it should be noted, however, that smoked fish which has been cooked …