Harmonized System

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Section II > Chapter 11

Explanatory notes

…        (a)    Roasted malt put up as coffee substitutes (heading 09.01 or 21.01);        (b)    Prepared flours, …                 (a)     a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated … rice and buckwheat falling in this Chapter are to be distinguished from the residues of heading 23.02 in …

Legal note

…        (a)    Roasted malt put up as coffee substitutes (heading 09.01 or 21.01);        (b)    Prepared flours, …                 (a)     a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2); and                 …

Section VI > Chapter 34

Explanatory notes

… of heading 34.01 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). … not water-soluble;        (b)  Products obtained by mixing different waxes;        (c)  Products of a waxy character … or merely coloured; or        (d)  Waxes mixed with, dispersed in or dissolved in a liquid medium …

Legal note

… of heading 34.01 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). … not water-soluble;        (b)  Products obtained by mixing different waxes;        (c)  Products of a waxy character … or merely coloured; or        (d)  Waxes mixed with, dispersed in or dissolved in a liquid medium …

Section VIII > Chapter 42

Explanatory notes

… of this Chapter, the term “leather” includes chamois (including combination chamois) leather, patent leather, … surgical catgut or similar sterile suture materials (heading  30.06);        (b)    Articles of apparel or … or parts thereof of Chapter 65;        (f)    Whips, riding‑crops or other articles of heading 66.02;        …

Legal note

… of this Chapter, the term “leather” includes chamois (including combination chamois) leather, patent leather, … surgical catgut or similar sterile suture materials (heading  30.06);        (b)    Articles of apparel or … or parts thereof of Chapter 65;        (f)    Whips, riding‑crops or other articles of heading 66.02;        …

Section XI > Chapter 58

Explanatory notes

… covered or laminated, or to other goods of Chapter 59. 2.‑  Heading 58.01 also includes woven weft pile fabrics which … yet had the floats cut, at which stage they have no pile standing up. 3.‑  For the purposes of heading 58.03, “gauze” …

Legal note

… covered or laminated, or to other goods of Chapter 59. 2.‑  Heading 58.01 also includes woven weft pile fabrics which … yet had the floats cut, at which stage they have no pile standing up. 3.‑  For the purposes of heading 58.03, “gauze” …

Section XVIII > Chapter 91

Explanatory notes

… system capable of determining intervals of time, with a display or a system to which a mechanical display can be … not exceed 12 mm in thickness and 50 mm in width, length or diameter. 4.‑  Except as provided in Note 1, movements and … this Chapter excludes , inter alia  :        (a)   Sundials and hour‑glasses (classified according to their …

Legal note

…        (a)   Clock or watch glasses or weights (classified according to their constituent material);        (b)   Watch … system capable of determining intervals of time, with a display or a system to which a mechanical display can be … not exceed 12 mm in thickness and 50 mm in width, length or diameter. 4.‑  Except as provided in Note 1, movements and …

Section X > Chapter 49

Explanatory notes

… Maps, plans or globes, in relief, whether or not printed (heading 90.23);        (c)   Playing cards or other goods of … symbols, Braille characters, musical notations, pictures, diagrams). The term does not, however, include coloration or … by means of an optical device which greatly reduces the dimensions of the documents photographed; microcopies …

Legal note

… Maps, plans or globes, in relief, whether or not printed (heading 90.23);        (c)   Playing cards or other goods of … stationery or the like of heading 97.04, antiques of an age exceeding one hundred years or other articles of Chapter 97. … thermocopied or typewritten. 3.‑   Newspapers, journals and periodicals which are bound otherwise than in paper, and …

Section II > Chapter 9

Explanatory notes

… heading;     (b) Mixtures of two or more of the products of different headings are to be classified in heading 09.10. … to spices and mixed spices containing added : (a) Diluents (“spreader” bases) added to facilitate measuring out of the spices and their distribution in the food preparation (cereal flour, ground …

Legal note

… Notes. 1.-  Mixtures of the products of headings 09.04 to 09.10 are to be classified as follows : … heading;     (b) Mixtures of two or more of the products of different headings are to be classified in heading 09.10. …

Section I > Chapter 3

Explanatory notes

… means products which have been agglomerated either directly by compression or by the addition of a small … or caviar substitutes are classified in heading 16.04 . Distinction between goods of this Chapter and those of …

Legal note

… 1.-  This Chapter does not cover :        (a) Mammals of heading 01.06;        (b) Meat of mammals of heading 01.06 … means products which have been agglomerated either directly by compression or by the addition of a small …

Section IV > Chapter 22

Explanatory notes

…        (a)  Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby … 21.03);        (b)  Sea water (heading 25.01);        (c)  Distilled or conductivity water or water of similar purity … The products of this Chapter constitute a group quite distinct from the foodstuffs covered by the preceding …

Legal note

…        (a)  Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby … 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 (heading 29.15); …

Section XIII > Chapter 68

Explanatory notes

… Coated, impregnated or covered paper and paperboard of heading 48.10 or 48.11 (for example, paper and paperboard … furniture, luminaires and lighting fittings, prefabricated buildings);        (l)   Articles of Chapter 95 (for … to the following Explanatory Notes, the following : (a)   Diamonds, other precious stones and semi-precious stones …

Legal note

… Coated, impregnated or covered paper and paperboard of heading 48.10 or 48.11 (for example, paper and paperboard … furniture, luminaires and lighting fittings, prefabricated buildings);        (l)   Articles of Chapter 95 (for …