Harmonized System

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Section XVI

Explanatory notes

… Transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber (heading 40.10), or … reels or similar supports, of any material (for example, Chapter 39, 40, 44 or 48 or Section XV);       (d)   … 71.04, or articles wholly of such stones of heading 71.16, except unmounted worked sapphires and diamonds for styli …

Legal note

… Transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber (heading 40.10), or … reels or similar supports, of any material (for example, Chapter 39, 40, 44 or 48 or Section XV);       (d)   … 71.04, or articles wholly of such stones of heading 71.16, except unmounted worked sapphires and diamonds for styli …

Classification opinions

… See also Opinions 8487.90/2, Sect. XVII/1 and 9033.00/1. Adoption : 1962 … 2. Stirring attachements for agitators or … of Note 2 (b) to Section XVI. See also Opinion 8487.90/3. Adoption : 1963 … 3. Gaskets for fitting to doors of an … appliance. See also Opinion 8418.99/1 and 8505.19/1. Adoption : 1968 …

Section V > Chapter 27

Explanatory notes

Chapter 27 Mineral fuels, mineral oils and products of their … bituminous substances; mineral waxes Notes. 1.‑  This Chapter does not cover :        (a) Separate chemically … when a reduced‑pressure distillation method is used (Chapter 39). 3.-  For the purposes of heading 27.10, “waste …

Legal note

… Notes. 1.‑  This Chapter does not cover :        (a) Separate chemically … when a reduced‑pressure distillation method is used (Chapter 39). 3.-  For the purposes of heading 27.10, “waste … from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water.  These include : …

Classification opinions

… 95 % (*) of a single isomer. See also Opinion 2901.10/1. Adoption : 1969 (*) Calculated on the dry product, by … of a single isomer. See also Opinions 2901.23 to 2901.29/1. Adoption : 1974 (*) Calculated on the dry product, by … hydrocarbon. See also Opinions 2901.23 to 2901.29/1. Adoption : 1970 (*) Calculated on the dry product, by …

Section XI > Chapter 54

Explanatory notes

Chapter 54 Man-made filaments; strip and the like of … do not apply to synthetic or artificial filament tow of Chapter 55. GENERAL The General Explanatory Note to Section … 1 to Chapter 54, the term “man‑made fibres”, when used in Chapters 54 and 55 or elsewhere in the Nomenclature, means …

Legal note

… do not apply to synthetic or artificial filament tow of Chapter 55. …

Classification opinions

… a semi-formed hem obtained merely by folding back the edge. Adoption : 1961 … 2. Fabrics of which the surface is … regardless of the textile constituting the flock or dust Adoption : 1964 … 3. Strips of a width not exceeding 30 cm … in layers by gumming throughout and having no selvedges. Adoption : 1969 …

Section XVII

Explanatory notes

… of base metal (Section XV), or similar goods of plastics (Chapter 39);        (c)   Articles of Chapter 82 (tools); … as parts of vehicles (heading 96.03). 3.‑  References in Chapters 86 to 88 to “parts” or “accessories” do not apply … of those Chapters. A part or accessory which answers to a description in two or more of the headings of those Chapters …

Legal note

… of base metal (Section XV), or similar goods of plastics (Chapter 39);        (c)   Articles of Chapter 82 (tools); … as parts of vehicles (heading 96.03). 3.‑  References in Chapters 86 to 88 to “parts” or “accessories” do not apply … of those Chapters. A part or accessory which answers to a description in two or more of the headings of those Chapters …

Classification opinions

… See also Opinions Sect. XVI/1, 8487.90/2 and 9033.00/1. Adoption : 1962 …

Section XVI > Chapter 85

Explanatory notes

Chapter 85 Electrical machinery and equipment and parts … and parts and accessories of such articles Notes. 1.‑  This Chapter does not cover : (a) Electrically warmed blankets, … (heading 90.18); or (e) Electrically heated furniture of Chapter 94. 2.‑ Headings 85.01 to 85.04 do not apply to …

Legal note

… Notes. 1.‑  This Chapter does not cover : (a) Electrically warmed blankets, … (heading 90.18); or (e) Electrically heated furniture of Chapter 94. 2.‑ Headings 85.01 to 85.04 do not apply to …

Classification opinions

… of Ch. 85. See also Opinions 6909.19/1 and 8504.90/1. Adoption : 1968 …

Section XI > Chapter 55

Explanatory notes

Chapter 55 Man‑made staple fibres Note. 1.‑   Headings 55.01 … taken into account in reading the Explanatory Notes to this Chapter. The Chapter covers the man‑made fibres described in the General …

Classification opinions

… a semi-formed hem obtained merely by folding back the edge. Adoption : 1961 … 2. Fabrics of which the surface is … regardless of the textile constituting the flock or dust Adoption : 1964 … 3. Strips of a width not exceeding 30 cm … in layers by gumming throughout and having no selvedges. Adoption : 1969 …

Section XI > Chapter 53

Explanatory notes

Chapter 53 Other vegetable textile fibres; paper yarn and … taken into account in reading the Explanatory Notes to this Chapter. In general, and with certain exceptions referred to in the Explanatory Note to heading …

Classification opinions

… a semi-formed hem obtained merely by folding back the edge. Adoption : 1961 … 2. Fabrics of which the surface is … regardless of the textile constituting the flock or dust Adoption : 1964 … 3. Strips of a width not exceeding 30 cm … in layers by gumming throughout and having no selvedges. Adoption : 1969 …

Section XI > Chapter 50

Explanatory notes

Chapter 50 Silk GENERAL The General Explanatory Note to … taken into account in reading the Explanatory Notes to this Chapter. For the purposes of this Chapter the term “silk” covers not only the fibrous matter …

Classification opinions

… a semi-formed hem obtained merely by folding back the edge. Adoption : 1961 … 2. Fabrics of which the surface is … regardless of the textile constituting the flock or dust Adoption : 1964 … 3. Strips of a width not exceeding 30 cm … in layers by gumming throughout and having no selvedges. Adoption : 1969 …

Section XI > Chapter 51

Explanatory notes

Chapter 51 Wool, fine or coarse animal hair; horsehair yarn … taken into account in reading the Explanatory Notes to this Chapter. In general, this Chapter covers wool and fine or coarse animal hair, …

Classification opinions

… a semi-formed hem obtained merely by folding back the edge. Adoption : 1961 … 2. Fabrics of which the surface is … regardless of the textile constituting the flock or dust Adoption : 1964 … 3. Strips of a width not exceeding 30 cm … in layers by gumming throughout and having no selvedges. Adoption : 1969 …

Section XI > Chapter 52

Explanatory notes

Chapter 52 Cotton Subheading Note. 1.‑  For the purposes of … taken into account in reading the Explanatory Notes to this Chapter. In general, the Chapter covers cotton fibres at the various stages of their …

Classification opinions

… a semi-formed hem obtained merely by folding back the edge. Adoption : 1961 … 2. Fabrics of which the surface is … regardless of the textile constituting the flock or dust Adoption : 1964 … 3. Strips of a width not exceeding 30 cm … in layers by gumming throughout and having no selvedges. Adoption : 1969 …