Harmonized System

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Section XVIII > Chapter 92

Explanatory notes

… of this Chapter; (c) Toy instruments or apparatus (heading 95.03); (d) Brushes for cleaning musical instruments … in the same heading as the relative instruments. Cards, discs and rolls of heading 92.09 presented with an … GENERAL This Chapter covers : (A) Musical instruments (headings 92.01 to 92.08). (B) Parts and accessories of these …

Legal note

… of this Chapter;        (c)   Toy instruments or apparatus (heading 95.03);        (d)   Brushes for cleaning musical instruments (heading 96.03), or monopods, bipods, tripods and similar … in the same heading as the relative instruments. Cards, discs and rolls of heading 92.09 presented with an …

Section II > Chapter 13

Explanatory notes

… resins and other vegetable saps and extracts Note. 1.-  Heading 13.02 applies, inter alia , to liquorice extract and … absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or …

Legal note

… Note. 1.-  Heading 13.02 applies, inter alia , to liquorice extract and … 50 % by weight of alkaloids (heading 29.39);        (g)  Medicaments of heading 30.03 or 30.04 or blood‑grouping … absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or …

Section XX > Chapter 96

Explanatory notes

… or walking‑sticks);      (c)    Imitation jewellery (heading 71.17);      (d)    Parts of general use, as defined … of Chapter 82 with handles or other parts of carving or moulding materials; heading 96.01 or 96.02 applies, however, … other material, which are ready for incorporation without division in brooms or brushes, or which require only such …

Legal note

… or walking‑sticks);      (c)    Imitation jewellery (heading 71.17);      (d)    Parts of general use, as defined … of Chapter 82 with handles or other parts of carving or moulding materials; heading 96.01 or 96.02 applies, however, … other material, which are ready for incorporation without division in brooms or brushes, or which require only such …

Section XVII > Chapter 88

Explanatory notes

… “unmanned aircraft” means any aircraft, other than those of heading 88.01, designed to be flown without a pilot on … to carry a payload or equipped with permanently integrated digital cameras or other equipment which would enable them … and fuel. GENERAL This Chapter covers balloons and dirigibles and non-powered aircraft (heading 88.01), other …

Legal note

… “unmanned aircraft” means any aircraft, other than those of heading 88.01, designed to be flown without a pilot on … to carry a payload or equipped with permanently integrated digital cameras or other equipment which would enable them … designed solely for amusement purposes (heading 95.03). Subheading Notes. 1.-   For the purposes of subheadings …

Section XI > Chapter 63

Explanatory notes

… 62; or        (b) Worn clothing or other worn articles of heading 63.09. 3.‑  Heading 63.09 applies only to the … or other net fabrics, lace or embroidery, whether made directly to shape or made up from the tulles or other net … Nonwovens merely cut into squares or rectangles (e.g., disposable bed sheets) ( heading 56.03 ).           (c)   …

Legal note

… 62; or        (b) Worn clothing or other worn articles of heading 63.09. 3.‑  Heading 63.09 applies only to the …         (iv)   Furnishing articles, other than carpets of headings 57.01 to 57.05 and tapestries of heading 58.05; …

Section XII > Chapter 67

Explanatory notes

…        (a)   Filtering and straining cloth of human hair (heading 59.11);        (b)   Floral motifs of lace, of … in which feathers or down constitute only filling or padding (for example, bedding of heading 94.04);        …

Legal note

…        (a)   Filtering and straining cloth of human hair (heading 59.11);        (b)   Floral motifs of lace, of … in which feathers or down constitute only filling or padding (for example, bedding of heading 94.04);        …

Section IV > Chapter 17

Explanatory notes

… cover :        (a) Sugar confectionery containing cocoa (heading 18.06);        (b) Chemically pure sugars (other … or other products of heading 29.40; or        (c)  Medicaments or other products of Chapter 30. Subheading Notes. 1.‑ For the purposes of subheadings …

Legal note

… cover :        (a) Sugar confectionery containing cocoa (heading 18.06);        (b) Chemically pure sugars (other … or other products of heading 29.40; or        (c)  Medicaments or other products of Chapter 30. Subheading Notes. 1.‑ For the purposes of subheadings …

Section XI > Chapter 60

Explanatory notes

… winding thread, forming rows of loops lying in the same direction across the fabric, the loops in adjacent rows … of these fabrics which allows them to stretch easily in all directions; when a thread is broken they tend to “ladder”. … knitted fabrics the warp threads are in two series running diagonally in opposite directions to and from across the …

Legal note

… This Chapter does not cover :        (a)   Crochet lace of heading 58.04;        (b)   Labels, badges or similar articles, knitted or crocheted, of heading 58.07; or        (c)   Knitted or crocheted fabrics, … in which the chain stitches are formed of textile yarn. Subheading Note. 1.-  Subheading 6005.35 covers fabrics of …

Section IV > Chapter 24

Explanatory notes

… into the human body Note. 1.-  This Chapter does not cover medicinal cigarettes (Chapter 30). 2.-  Any products classifiable in heading 24.04 and any other heading of the Chapter are to be … of the Solanaceae family. The size and shape of the leaves differ from one variety to another. The harvesting method …

Legal note

… Note. 1.-  This Chapter does not cover medicinal cigarettes (Chapter 30). 2.-  Any products classifiable in heading 24.04 and any other heading of the Chapter are to be … through heated delivery or other means, without combustion. Subheading Note. 1.-  For the purposes of subheading …

Section XV > Chapter 83

Explanatory notes

… parent articles. However, articles of iron or steel of heading 73.12, 73.15, 73.17, 73.18 or 73.20, or similar … of heading 83.02, the word “castors” means those having a diameter (including, where appropriate, tyres) not exceeding 75 mm, or …

Legal note

… parent articles. However, articles of iron or steel of heading 73.12, 73.15, 73.17, 73.18 or 73.20, or similar … of heading 83.02, the word “castors” means those having a diameter (including, where appropriate, tyres) not exceeding 75 mm, or …