Harmonized System

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Section II > Chapter 14

Explanatory notes

… render them suitable for use only as textile materials. 2.- Heading 14.01 applies, inter alia , to bamboos (whether or … for plaiting, broom or brush making, or as stuffing or padding. (2) Seeds, pips, hulls and nuts of a kind used for …

Legal note

… render them suitable for use only as textile materials. 2.- Heading 14.01 applies, inter alia , to bamboos (whether or … like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading 44.04). 3.- …

Section XVII > Chapter 89

Explanatory notes

… unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in heading 89.06 if it does not have the essential character of … and also floating structures such as coffer‑dams, landing stages and buoys. It also includes air‑cushion …

Legal note

… unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in heading 89.06 if it does not have the essential character of …

Section XII > Chapter 65

Explanatory notes

… This Chapter does not cover :        (a) Worn headgear of heading 63.09;        (b) Asbestos headgear (heading 68.12); … are made and of their intended use (daily wear, theatre, disguise, protection, etc.). It also covers hair-nets of any …

Legal note

… This Chapter does not cover :        (a) Worn headgear of heading 63.09;        (b) Asbestos headgear (heading 68.12); or        (c) Dolls' hats, other toy hats or …

Section XV > Chapter 74

Explanatory notes

… of copper, not usefully malleable and commonly used as an additive in the manufacture of other alloys or as … containing more than 15 % by weight of phosphorus falls in heading 28.53. Subheading Note. 1.‑  In this Chapter the following …

Legal note

… of copper, not usefully malleable and commonly used as an additive in the manufacture of other alloys or as … containing more than 15 % by weight of phosphorus falls in heading 28.53. Subheading Note. 1.‑  In this Chapter the following …

Section I > Chapter 1

Explanatory notes

… crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06, 03.07 or 03.08;        (b)  Cultures … similar travelling animal shows ( heading 95.08 ). Animals, including insects, which die during transport are classified in headings 02.01 to …

Legal note

… crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06, 03.07 or 03.08;        (b)  Cultures of micro‑organisms and other products of heading 30.02; and        (c)  Animals of heading 95.08. …

Section VII

Explanatory notes

… a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the … or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in Chapter … appropriate to that product provided the constituents meet conditions (a) to (c) of the Note. It should be noted that …

Legal note

… a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the … complementary one to another. 2.‑ Except for the goods of heading 39.18 or 39.19, plastics, rubber, and articles … or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in Chapter …

Section X > Chapter 47

Explanatory notes

… scrap) paper or paperboard Note. 1.‑  For the purposes of heading 47.02, the expression “chemical wood pulp, dissolving grades” means chemical wood pulp having by weight … after one hour in a caustic soda solution containing 18 % sodium hydroxide (NaOH) at 20 °C, and for sulphite wood pulp …

Legal note

… Note. 1.‑  For the purposes of heading 47.02, the expression “chemical wood pulp, dissolving grades” means chemical wood pulp having by weight … after one hour in a caustic soda solution containing 18 % sodium hydroxide (NaOH) at 20 °C, and for sulphite wood pulp …

Section IV > Chapter 18

Explanatory notes

… thereof (Chapter 16);        (b)     Preparations of headings 04.03, 19.01, 19.02, 19.04, 19.05, 21.05, 22.02, … containing cocoa. GENERAL This Chapter covers cocoa (including cocoa beans) in all forms, cocoa butter, fat and …

Legal note

… thereof (Chapter 16);        (b)     Preparations of headings 04.03, 19.01, 19.02, 19.04, 19.05, 21.05, 22.02, …

Section II

Explanatory notes

… means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight. …

Legal note

… means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight. …

Section IV

Explanatory notes

… means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight. …

Legal note

… means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight. …