Harmonized System

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Section VIII > Chapter 43

Explanatory notes

… which have been tanned or dressed with the hair or wool on. 2.‑   This Chapter does not cover :        (a)   … to that Chapter);        (c)   Gloves, mittens and mitts, consisting of leather and furskin or of leather and … includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, …

Legal note

… which have been tanned or dressed with the hair or wool on. 2.‑   This Chapter does not cover :        (a)   … to that Chapter);        (c)   Gloves, mittens and mitts, consisting of leather and furskin or of leather and … includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, …

Section XV > Chapter 79

Explanatory notes

… Subheading Note. 1.‑  In this Chapter the following expressions have the meanings hereby assigned to them :        (a)   Zinc, not alloyed        Metal containing by weight at least 97.5 % of zinc.        (b) … over each of the other elements, provided that the total content by weight of such other elements exceeds 2.5 %. …

Legal note

… Subheading Note. 1.‑  In this Chapter the following expressions have the meanings hereby assigned to them :        (a)   Zinc, not alloyed        Metal containing by weight at least 97.5 % of zinc.        (b) … over each of the other elements, provided that the total content by weight of such other elements exceeds 2.5 %. …

Section VII

Explanatory notes

Section VII PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES … in which they are present, as being complementary one to another. 2.‑ Except for the goods of heading 39.18 or … to their primary use , and the plastics or rubber serves only as a medium for the printing . ______________________ …

Legal note

… Notes. 1.- Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a … in which they are present, as being complementary one to another. 2.‑ Except for the goods of heading 39.18 or …

Section VIII > Chapter 41

Explanatory notes

… or         (c)   Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, … to 41.06 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is … the Nomenclature the expression “composition leather” means only substances of the kind referred to in heading 41.15. …

Legal note

… or         (c)   Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, … to 41.06 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is … the Nomenclature the expression “composition leather” means only substances of the kind referred to in heading 41.15. …

Section IV > Chapter 22

Explanatory notes

… for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 21.03);        … (b)  Sea water (heading 25.01);        (c)  Distilled or conductivity water or water of similar purity (heading 28.53);        (d)  Acetic acid of a concentration exceeding 10 % by weight of acetic acid …

Legal note

… for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 21.03);        … (b)  Sea water (heading 25.01);        (c)  Distilled or conductivity water or water of similar purity (heading 28.53);        (d)  Acetic acid of a concentration exceeding 10 % by weight of acetic acid …

Section II > Chapter 13

Explanatory notes

… heading does not apply to :        (a)  Liquorice extract containing more than 10 % by weight of sucrose or put up as confectionery (heading 17.04);        (b)  Malt extract …

Legal note

… heading does not apply to :        (a)  Liquorice extract containing more than 10 % by weight of sucrose or put up as confectionery (heading 17.04);        (b)  Malt extract …

Section XV > Chapter 80

Explanatory notes

… to them :        (a)    Tin, not alloyed        Metal containing by weight at least 99 % of tin, provided that the content by weight of any bismuth or copper is less than the … tin is extracted from the oxide ore cassiterite (or tin‑stone) classified in heading 26.09; this ore may occur …

Legal note

… to them :        (a)    Tin, not alloyed        Metal containing by weight at least 99 % of tin, provided that the content by weight of any bismuth or copper is less than the … following table : TABLE ‑ Other elements Element Limiting content % by weight Bi                            Bismuth Cu …

Section II > Chapter 12

Explanatory notes

… 12.07 applies, inter alia , to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard … (Chapter 7 or Chapter 20). 2.-  Heading 12.08 applies not only to non‑defatted flours and meals but also to flours and meals …

Legal note

… 12.07 applies, inter alia , to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard … (Chapter 7 or Chapter 20). 2.-  Heading 12.08 applies not only to non‑defatted flours and meals but also to flours and meals …

Section XV > Chapter 78

Explanatory notes

… articles thereof Subheading Note. 1.‑  In this Chapter the expression “refined lead” means :    Metal containing by weight at least 99.9 % of lead, provided that the content by weight of any other element does not exceed the …

Legal note

… Subheading Note. 1.‑  In this Chapter the expression “refined lead” means :    Metal containing by weight at least 99.9 % of lead, provided that the content by weight of any other element does not exceed the …

Section II > Chapter 7

Explanatory notes

… or of the genus Pimenta , fennel, parsley, chervil, tarragon, cress and sweet marjoram ( Majorana hortensis or … here even if put up in airtight containers (e.g., onion flour in cans). In most cases, however, products put … use as food, for sowing or for planting (e.g., potatoes, onions, shallots, garlic, leguminous vegetables). However, …

Legal note

… or of the genus Pimenta , fennel, parsley, chervil, tarragon, cress and sweet marjoram ( Majorana hortensis or … vegetables which have been treated solely to ensure their provisional preservation during transport or storage prior … gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate …