Harmonized System

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Section XXI > Chapter 97

Explanatory notes

… paper) or the like, of heading 49.07;        (b)    Theatrical scenery, studio back‑cloths or the like, of … 3.‑  For the purposes of heading 97.02, the expression “original engravings, prints and lithographs” means impressions produced directly, …

Legal note

… paper) or the like, of heading 49.07;        (b)    Theatrical scenery, studio back‑cloths or the like, of … 3.‑  For the purposes of heading 97.02, the expression “original engravings, prints and lithographs” means impressions produced directly, …

Section XV > Chapter 82

Explanatory notes

… metal Notes. 1.‑  Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, … metal, metal carbide or cermet; or       (d)    Abrasive materials on a support of base metal, provided that the … of a special heading. Chains, nails, bolts, nuts, screws, rivets, springs (e.g. for secateurs) and other parts of …

Legal note

… Notes. 1.‑  Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, … metal, metal carbide or cermet; or       (d)    Abrasive materials on a support of base metal, provided that the … this Chapter.        Heads, blades and cutting plates for electric shavers and electric hair clippers are to be …

Section VII

Explanatory notes

… of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents … 39.18 or 39.19, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely subsidiary …

Legal note

… of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents … 39.18 or 39.19, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely subsidiary …

Section XII > Chapter 67

Explanatory notes

… hair Notes. 1.-  This Chapter does not cover :        (a)   Filtering and straining cloth of human hair (heading 59.11); … (b)   Floral motifs of lace, of embroidery or other textile fabric (Section XI);        (c)   Footwear (Chapter 64); … 94.04);        (b)   Articles of apparel or clothing accessories in which feathers or down constitute no more …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)   Filtering and straining cloth of human hair (heading 59.11); … (b)   Floral motifs of lace, of embroidery or other textile fabric (Section XI);        (c)   Footwear (Chapter 64); … 94.04);        (b)   Articles of apparel or clothing accessories in which feathers or down constitute no more …

Section XVII > Chapter 86

Explanatory notes

… 68.10);        (b)   Railway or tramway track construction material of iron or steel of heading 73.02; or        (c)   Electrical signalling, safety or traffic control equipment … proper, specially designed for use on amusement park rides, water park amusements or fairground amusements ( …

Legal note

… 68.10);        (b)   Railway or tramway track construction material of iron or steel of heading 73.02; or        (c)   Electrical signalling, safety or traffic control equipment … for rolling‑stock; hooks and other coupling gear and corridor connections;        (e)   Coachwork. 3.‑  Subject …

Section IV > Chapter 20

Explanatory notes

… expression “juices, unfermented and not containing added spirit” means juices of an alcoholic strength by volume (see …

Legal note

… expression “juices, unfermented and not containing added spirit” means juices of an alcoholic strength by volume (see …

Section VIII > Chapter 41

Explanatory notes

… Notes. 1.‑   This Chapter does not cover :         (a)   Parings or similar waste, of raw hides or skins (heading  … peccary), of chamois, of gazelle of camels (including dromedaries) , of reindeer, of elk, of deer, of roebucks or … lime and other substances used in dehairing, and finally rinsing.        Headings 41.01 to 41.03 also cover raw hides …

Legal note

… Notes. 1.‑   This Chapter does not cover :         (a)   Parings or similar waste, of raw hides or skins (heading  … peccary), of chamois, of gazelle of camels (including dromedaries) , of reindeer, of elk, of deer, of roebucks or … that have been retanned, coloured or fat-liquored (stuffed) prior to drying. 3.-   Throughout the Nomenclature the …

Section II > Chapter 6

Explanatory notes

… of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it … or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages …

Legal note

… of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it … or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages …

Section VI > Chapter 33

Explanatory notes

… or other products of heading 38.05. 2.-  The expression “odoriferous substances” in heading 33.02 refers only to the … oleoresins of heading 33.01 are all extracted from plant materials. The method of extraction used determines the type … (see Note 1 (e) to Chapter 30). However, prepared room deodorisers remain classified in heading 33.07 even if they …

Legal note

… or other products of heading 38.05. 2.-  The expression “odoriferous substances” in heading 33.02 refers only to the substances of heading 33.01, to odoriferous constituents isolated from those substances or … inter alia , to the following products : scented sachets; odoriferous preparations which operate by burning; perfumed …

Section II > Chapter 11

Explanatory notes

… (a)     a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2); … % 80 % - Maize (corn) and grain sorghum 45 % 2    % - 90 % Rice 45 % 1,6 % 80 % - Buckwheat 45 % 4    % 80 % - 3.-  For …

Legal note

… (a)     a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2); … % 80 % - Maize (corn) and grain sorghum 45 % 2    % - 90 % Rice 45 % 1,6 % 80 % - Buckwheat 45 % 4    % 80 % - 3.-  For …