Harmonized System

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Section X > Chapter 48

Explanatory notes

… and tampons, napkins (diapers) and napkin liners). 3.‑  Subject to the provisions of Note 7, headings 48.01 to 48.05 include paper and paperboard which have been subjected to calendering, super‑calendering, glazing or …

Legal note

… and tampons, napkins (diapers) and napkin liners). 3.‑  Subject to the provisions of Note 7, headings 48.01 to 48.05 include paper and paperboard which have been subjected to calendering, super‑calendering, glazing or …

Section VI

Explanatory notes

… and in no other heading of the Nomenclature.      (B) Subject to paragraph (A) above, goods answering to a … headings and in no other heading of this Section. 2.-  Subject to Note 1 above, goods classifiable in heading …

Legal note

… and in no other heading of the Nomenclature.      (B) Subject to paragraph (A) above, goods answering to a … headings and in no other heading of this Section. 2.-  Subject to Note 1 above, goods classifiable in heading …

Section XX > Chapter 95

Explanatory notes

… precious metal constitute only minor constituents. 3.‑  Subject to Note 1 above, parts and accessories which are … this Chapter are to be classified with those articles. 4.-  Subject to the provisions of Note 1 above, heading 95.03 …

Legal note

… precious metal constitute only minor constituents. 3.‑  Subject to Note 1 above, parts and accessories which are … this Chapter are to be classified with those articles. 4.-  Subject to the provisions of Note 1 above, heading 95.03 …

Section IX > Chapter 44

Explanatory notes

… the expression “densified wood” means wood which has been subjected to chemical or physical treatment (being, in the … any of the materials specified in Note 1 to Chapter 82. 6.‑ Subject to Note 1 above and except where the context …

Legal note

… the expression “densified wood” means wood which has been subjected to chemical or physical treatment (being, in the … any of the materials specified in Note 1 to Chapter 82. 6.‑ Subject to Note 1 above and except where the context …

Section XXI > Chapter 97

Explanatory notes

… articles are designed or created by artists. 5.‑  (A)   Subject to Notes 1 to 4 above, articles of this Chapter are … may include articles of cultural significance that are subject to export or import restrictions. It should, …

Legal note

… articles are designed or created by artists. 5.‑  (A)   Subject to Notes 1 to 4 above, articles of this Chapter are …

Section V > Chapter 25

Explanatory notes

… which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each … (1)   Refer to goods which by their nature must have been subjected to a process not provided for by Note 1 to this …

Legal note

… which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each …

Section VI > Chapter 29

Section XII > Chapter 64

Explanatory notes

… to the goods of headings 41.07 and 41.12 to 41.14. 4.-  Subject to Note 3 to this Chapter :        (a)    The … account being taken of any resulting change of colour. (F)  Subject to the provisions of (E) above, for the purposes of …

Legal note

… to the goods of headings 41.07 and 41.12 to 41.14. 4.-  Subject to Note 3 to this Chapter :        (a)    The …

Section IV > Chapter 18

Explanatory notes

… 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations …

Legal note

… 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations …

Section II > Chapter 6

Explanatory notes

… the like; cut flowers and ornamental foliage Notes. 1.‑  Subject to the second part of heading 06.01, this Chapter …

Legal note

… Notes. 1.‑  Subject to the second part of heading 06.01, this Chapter …

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