Harmonized System

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Section VI > Chapter 29

Explanatory notes

… Chapter 29 Organic chemicals Notes. 1.-  Except where the context otherwise requires, the headings of …

Legal note

… Notes. 1.-  Except where the context otherwise requires, the headings of this Chapter apply only to :        (a)  Separate chemically …

Section XI

Explanatory notes

… or articles of human hair (heading 05.01, 67.03 or 67.04), except filtering or straining cloth of a kind commonly used … (c)     Cotton linters or other vegetable materials of Chapter 14;         (d)     Asbestos of heading 25.24 or … Articles of Chapter 97. 2.‑  (A)    Goods classifiable in Chapters 50 to 55 or in heading 58.09 or 59.02 and of a …

Legal note

… or articles of human hair (heading 05.01, 67.03 or 67.04), except filtering or straining cloth of a kind commonly used … (c)     Cotton linters or other vegetable materials of Chapter 14;         (d)     Asbestos of heading 25.24 or … Articles of Chapter 97. 2.‑  (A)    Goods classifiable in Chapters 50 to 55 or in heading 58.09 or 59.02 and of a …

Section XIV > Chapter 71

Explanatory notes

… Chapter 71 Natural or cultured pearls, precious or … coin Notes. 1.-  Subject to Note 1 (a) to Section VI and except as provided below, all articles consisting wholly or … virtue of Note 4 to that Chapter; or        (p)   Original sculptures or statuary (heading 97.03), collectors’ pieces …

Legal note

… Notes. 1.-  Subject to Note 1 (a) to Section VI and except as provided below, all articles consisting wholly or … clad with precious metal, are to be classified in this Chapter. 2.-  (A) Headings 71.13, 71.14 and 71.15 do not … virtue of Note 4 to that Chapter; or        (p)   Original sculptures or statuary (heading 97.03), collectors’ pieces …

Section XVI > Chapter 84

Explanatory notes

… Chapter 84 Nuclear reactors, boilers, machinery and … or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);       (e)  Vacuum cleaners … to this Chapter, a machine or appliance which answers to a description in one or more of the headings 84.01 to 84.24, …

Legal note

… Notes. 1.-  This Chapter does not cover :       (a)  Millstones, grindstones … or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);       (e)  Vacuum cleaners … to this Chapter, a machine or appliance which answers to a description in one or more of the headings 84.01 to 84.24, …

Section VI > Chapter 28

Explanatory notes

… Chapter 28 Inorganic chemicals; organic or inorganic … metals, of radioactive elements or of isotopes Notes. 1.-  Except where the context otherwise requires, the headings of … a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and …

Legal note

… Notes. 1.-  Except where the context otherwise requires, the headings of this Chapter apply only to :        (a) Separate chemical … a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and …

Section VII > Chapter 39

Explanatory notes

… C hapter 39 Plastics and articles thereof Notes. 1.‑ Throu gh … regarded as textile materials of Section XI. 2.‑  This Chapter does not cover :         (a)  Lubricating …         (u)  Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments); …

Legal note

… regarded as textile materials of Section XI. 2.‑  This Chapter does not cover :         (a)  Lubricating …         (u)  Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments); …

Section XIII > Chapter 68

Explanatory notes

… Chapter 68 Articles of stone, plaster, cement, asbestos, mica or similar materials Notes. 1.-  This Chapter does not cover :        (a)   Goods of Chapter 25;        (b)   Coated, impregnated or covered …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)   Goods of Chapter 25;        (b)   Coated, impregnated or covered … (c)   Coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with …

Section V > Chapter 25

Explanatory notes

… C hapter 25 S alt; sulphur; earths and stone; plastering materials, lime and cement Notes. 1.-  Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter …

Legal note

… Notes. 1.-  Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter …

Section I > Chapter 3

Explanatory notes

… Chapter 3 Fish and crustaceans, molluscs and other aquatic … invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their … (canning, etc.), for spawning, for aquaria, etc., with the exception of dead fish (including livers and roes thereof), …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a) Mammals of heading … invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of …

Section IX > Chapter 44

Explanatory notes

… Chapter 44 Wood and articles of wood; wood charcoal Notes. 1.‑ This Chapter does not cover :         (a)   Wood, in chips, in … in Note 1 to Chapter 82. 6.‑ Subject to Note 1 above and except where the context otherwise requires, any reference …

Legal note

… Notes. 1.‑ This Chapter does not cover :         (a)   Wood, in chips, in … (e)   Articles of heading 42.02;         (f)   Goods of Chapter 46;         (g)   Footwear or parts thereof of … in Note 1 to Chapter 82. 6.‑ Subject to Note 1 above and except where the context otherwise requires, any reference …