Harmonized System

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Section XI > Chapter 62

Explanatory notes

… fabric and comprising :                 -     one suit coat or jacket the outer shell of which, exclusive of … cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same …

Legal note

… fabric and comprising :                 -     one suit coat or jacket the outer shell of which, exclusive of … cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same …

Section XI > Chapter 56

Explanatory notes

… does not cover :        (a)    Wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (for … fabric softeners of heading 38.09) where the textile material is present merely as a carrying medium;        …

Legal note

… does not cover :        (a)    Wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (for … fabric softeners of heading 38.09) where the textile material is present merely as a carrying medium;        …

Section II > Chapter 8

Explanatory notes

… fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes :        (a)  … when subjected to packaging by means of a Modified Atmospheric Packaging (MAP) process.  In a MAP process the atmosphere surrounding the product is altered or controlled …

Legal note

… Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes :        (a)  For …

Section X > Chapter 49

Explanatory notes

… This Chapter does not cover :        (a)   Photographic negatives or positives on transparent bases (Chapter 37); … revenue stamps, stamp‑postmarks, first‑day covers, postal stationery or the like of heading 97.04, antiques of an age … 49, the term “printed” also means reproduced by means of a duplicating machine, produced under the control of an …

Legal note

… This Chapter does not cover :        (a)   Photographic negatives or positives on transparent bases (Chapter 37); … revenue stamps, stamp‑postmarks, first‑day covers, postal stationery or the like of heading 97.04, antiques of an age … 49, the term “printed” also means reproduced by means of a duplicating machine, produced under the control of an …

Section XX > Chapter 96

Explanatory notes

… example, parts of umbrellas or walking‑sticks);      (c)    Imitation jewellery (heading 71.17);      (d)    Parts of … 82 with handles or other parts of carving or moulding materials; heading 96.01 or 96.02 applies, however, to …

Legal note

… example, parts of umbrellas or walking‑sticks);      (c)    Imitation jewellery (heading 71.17);      (d)    Parts of … 82 with handles or other parts of carving or moulding materials; heading 96.01 or 96.02 applies, however, to …

Section XIII > Chapter 70

Explanatory notes

… flakes);        (b)   Articles of Chapter 71 (for example, imitation jewellery);        (c)   Optical fibre cables of heading 85.44, electrical insulators (heading 85.46) or fittings of insulating …

Legal note

… flakes);        (b)   Articles of Chapter 71 (for example, imitation jewellery);        (c)   Optical fibre cables of heading 85.44, electrical insulators (heading 85.46) or fittings of insulating …

Section XV > Chapter 74

Explanatory notes

… them :         (a)   Refined copper        Metal containing at least 99.85 % by weight of copper; or        Metal … containing at least 97.5 % by weight of copper, provided that the content by weight of any other element does not … content by weight of at least one of the other elements is greater than the limit specified in the foregoing table; or …

Legal note

… them :         (a)   Refined copper        Metal containing at least 99.85 % by weight of copper; or        Metal … containing at least 97.5 % by weight of copper, provided that the content by weight of any other element does not … content by weight of at least one of the other elements is greater than the limit specified in the foregoing table; or …

Section VIII > Chapter 43

Explanatory notes

…        (a)   Birdskins or parts of birdskins, with their feathers or down (heading 05.05 or 67.01);        (b)   Raw … with the hair or wool on, of Chapter 41 (see Note 1 (c) to that Chapter);        (c)   Gloves, mittens and mitts, … or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be …

Legal note

…        (a)   Birdskins or parts of birdskins, with their feathers or down (heading 05.05 or 67.01);        (b)   Raw … with the hair or wool on, of Chapter 41 (see Note 1 (c) to that Chapter);        (c)   Gloves, mittens and mitts, … or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be …

Section VI

Explanatory notes

… 3.- Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this … or VII, are to be classified in the heading appropriate to that product, provided that the constituents are :      (a) … together; and    (c) identifiable, whether by their nature or by the relative proportions in which they are …

Legal note

… 3.- Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this … or VII, are to be classified in the heading appropriate to that product, provided that the constituents are :      (a) … together; and    (c) identifiable, whether by their nature or by the relative proportions in which they are …

Section XXI > Chapter 97

Explanatory notes

…        (a)    Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of heading 49.07;        (b)    Theatrical scenery, studio back‑cloths or the like, of … be classified in heading 97.06; or        (c)    Pearls, natural or cultured, or precious or semi‑precious stones …

Legal note

…        (a)    Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of heading 49.07;        (b)    Theatrical scenery, studio back‑cloths or the like, of … be classified in heading 97.06; or        (c)    Pearls, natural or cultured, or precious or semi‑precious stones …