Harmonized System

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Section XIII > Chapter 70

Explanatory notes

… 1.-  This Chapter does not cover :        (a)   Goods of heading 32.07 (for example, vitrifiable enamels and glazes, … Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for … agents which are often metal oxides (such as titanium dioxide and zirconium oxide) or metals (such as copper …

Legal note

… 1.-  This Chapter does not cover :        (a)   Goods of heading 32.07 (for example, vitrifiable enamels and glazes, … Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for … or other articles of Chapter 96. 2.-  For the purposes of headings 70.03, 70.04 and 70.05 :        (a)   glass is not …

Section IV > Chapter 19

Explanatory notes

…         (a)   Except in the case of stuffed products of heading 19.02, food preparations containing more than 20 % … flour or from starch, specially prepared for use in animal feeding (heading 23.09); or         (c)   Medicaments or … generally used for food, which are made either directly from the cereals of Chapter 10, from the products …

Legal note

…         (a)   Except in the case of stuffed products of heading 19.02, food preparations containing more than 20 % … flour or from starch, specially prepared for use in animal feeding (heading 23.09); or         (c)   Medicaments or other products of Chapter 30. 2.- For the …

Section XII > Chapter 64

Explanatory notes

… Notes. 1.-  This Chapter does not cover :        (a)    Disposable foot or shoe coverings of flimsy material (for … and either the whole or part of the upper, thus making it difficult to identify the demarcation between the outer sole …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)    Disposable foot or shoe coverings of flimsy material (for … without applied soles. These products are classified according to their constituent material;        (b)    …

Section XXI > Chapter 97

Explanatory notes

… stamps, postal stationery (stamped paper) or the like, of heading 49.07;        (b)    Theatrical scenery, studio back‑cloths or the like, of painted canvas (heading … prints and lithographs” means impressions produced directly, in black and white or in colour, of one or of …

Legal note

… stamps, postal stationery (stamped paper) or the like, of heading 49.07;        (b)    Theatrical scenery, studio back‑cloths or the like, of painted canvas (heading … prints and lithographs” means impressions produced directly, in black and white or in colour, of one or of …

Section XIII > Chapter 69

Explanatory notes

… sintered alumina articles) the constituent material is used directly in powder form with the addition of a small amount … form. This is done by extrusion (through an extrusion die), pressing, moulding, casting or hand-shaping, followed … the grains are closely bound together as a result of diffusion, chemical transformation or partial fusion. …

Legal note

… which have been fired after shaping :        (a)    Headings 69.04 to 69.14 apply only to such products other … materials comprise, inter alia, clays, siliceous materials including fused silica, materials with a high melting point, …

Section VI > Chapter 31

Explanatory notes

… This Chapter does not cover :        (a)  Animal blood of heading 05.11;        (b)  Separate chemically defined … goods described in (a) above mixed together. 5.- Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogen-orthophosphate (diammonium phosphate), …

Legal note

… This Chapter does not cover :        (a)  Animal blood of heading 05.11;        (b)  Separate chemically defined … goods described in (a) above mixed together. 5.- Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogen-orthophosphate (diammonium phosphate), …

Section VI > Chapter 33

Explanatory notes

… , to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), … obtained. For example, according to whether the steam distillation or an organic solvent process is employed, … whether or not they contain subsidiary pharmaceutical or disinfectant constituents, or are held out as having …

Legal note

…        (a)   Natural oleoresins or vegetable extracts of heading 13.01 or 13.02;        (b)   Soap or other products … from those substances or to synthetic aromatics. 3.-  Headings 33.03 to 33.07 apply, inter alia , to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), …

Section VIII > Chapter 41

Explanatory notes

… (a)   Parings or similar waste, of raw hides or skins (heading  05.11);         (b)   Birdskins or parts of … and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs … respectively.  Splitting is the process to horizontally divide hides and skins into more than one layer and may be …

Legal note

… (a)   Parings or similar waste, of raw hides or skins (heading  05.11);         (b)   Birdskins or parts of … and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs … Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or …

Section XVII > Chapter 87

Explanatory notes

… vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with … in factories, warehouses, dock areas or airports for short distance transport of goods, and tractors of the type used … (5) Motorcycles and side-cars; cycles and carriages for disabled persons, whether or not motorised (headings 87.11 …

Legal note

… vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with … and working tools designed for fitting to tractors of heading 87.01 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or …

Section XV > Chapter 82

Explanatory notes

… There are, however, exceptions to this rule, in both directions, depending on the nature of the appliances. Thus … reconstructed precious or semi‑precious stones (e.g., black diamonds) fitted onto a support of base metal, metal … sharpening, polishing, trueing and cutting wheels, heads, discs and points), of natural stone, of agglomerated …

Legal note

… Notes. 1.‑  Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading 82.09, this Chapter covers only articles with a …