Harmonized System

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Section XI > Chapter 60

Explanatory notes

… or crocheted fabrics Notes. 1.‑  This Chapter does not cover :        (a)   Crochet lace of heading 58.04;        … or        (c)   Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, knitted or …

Legal note

… Notes. 1.‑  This Chapter does not cover :        (a)   Crochet lace of heading 58.04;        … or        (c)   Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, knitted or …

Section IV > Chapter 21

Explanatory notes

… edible preparations Notes. 1.-  This Chapter does not cover :        (a) Mixed vegetables of heading  07.12 ;        (b) Roasted coffee substitutes containing coffee in any proportion (heading  09.01 ); …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a) Mixed vegetables of heading  07.12 ;        (b) Roasted coffee substitutes containing coffee in any proportion (heading  09.01 ); …

Section II > Chapter 12

Explanatory notes

… 12.07 applies, inter alia , to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard … if for sowing :        (a) Leguminous vegetables or sweet corn (Chapter 7);        (b) Spices or other products of …        (a) Medicaments of Chapter 30;        (b) Perfumery, cosmetic or toilet preparations of Chapter 33; or        (c) …

Legal note

… 12.07 applies, inter alia , to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard … if for sowing :        (a) Leguminous vegetables or sweet corn (Chapter 7);        (b) Spices or other products of …        (a) Medicaments of Chapter 30;        (b) Perfumery, cosmetic or toilet preparations of Chapter 33; or        …

Section XIII > Chapter 68

Explanatory notes

… mica or similar materials Notes. 1.-  This Chapter does not cover :        (a)   Goods of Chapter 25;        (b)   Coated, impregnated or covered paper and paperboard of heading 48.10 or 48.11 (for …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)   Goods of Chapter 25;        (b)   Coated, impregnated or covered paper and paperboard of heading 48.10 or 48.11 (for …

Section XV > Chapter 79

Explanatory notes

… to them :        (a)   Zinc, not alloyed        Metal containing by weight at least 97.5 % of zinc.        (b) … over each of the other elements, provided that the total content by weight of such other elements exceeds 2.5 %.        (c)   Zinc dust        Dust obtained by condensation of zinc vapour, consisting of spherical …

Legal note

… to them :        (a)   Zinc, not alloyed        Metal containing by weight at least 97.5 % of zinc.        (b) … over each of the other elements, provided that the total content by weight of such other elements exceeds 2.5 %.        (c)   Zinc dust        Dust obtained by condensation of zinc vapour, consisting of spherical …

Section II > Chapter 6

Explanatory notes

… Subject to the second part of heading 06.01, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for … in heading 06.03 or 06.04 to goods of any kind shall be construed as including a reference to bouquets, floral …

Legal note

… Subject to the second part of heading 06.01, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for … in heading 06.03 or 06.04 to goods of any kind shall be construed as including a reference to bouquets, floral …

Section XVII > Chapter 87

Explanatory notes

… and accessories thereof Notes. 1.‑  This Chapter does not cover railway or tramway rolling-stock designed solely for … For the purposes of this Chapter, “tractors” means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in …

Legal note

… Notes. 1.‑  This Chapter does not cover railway or tramway rolling-stock designed solely for … For the purposes of this Chapter, “tractors” means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in …

Section II > Chapter 7

Explanatory notes

… certain roots and tubers Notes. 1.-  This Chapter does not cover forage products of heading 12.14. 2.‑  In … olives, capers, marrows, pumpkins, aubergines, sweet corn ( Zea mays var. saccharata ), fruits of the genus … hortensis or Origanum majorana ). 3.‑  Heading 07.12 covers all dried vegetables of the kinds falling in …

Legal note

… Notes. 1.-  This Chapter does not cover forage products of heading 12.14. 2.‑  In … olives, capers, marrows, pumpkins, aubergines, sweet corn ( Zea mays var. saccharata ), fruits of the genus … hortensis or Origanum majorana ). 3.‑  Heading 07.12 covers all dried vegetables of the kinds falling in …

Section II > Chapter 8

Explanatory notes

… of citrus fruit or melons Notes. 1.-  This Chapter does not cover inedible nuts or fruits. 2.-  Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts. 3.-  Dried fruit or … solutions), provided they remain unsuitable for immediate consumption in that state. GENERAL This Chapter covers …

Legal note

… Notes. 1.-  This Chapter does not cover inedible nuts or fruits. 2.-  Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts. 3.-  Dried fruit or … solutions), provided they remain unsuitable for immediate consumption in that state. …

Section II > Chapter 13

Explanatory notes

… heading does not apply to :        (a)  Liquorice extract containing more than 10 % by weight of sucrose or put up as confectionery (heading 17.04);        (b)  Malt extract (heading 19.01);        (c)  Extracts of coffee, tea or maté (heading 21.01);        (d)  Vegetable …

Legal note

… heading does not apply to :        (a)  Liquorice extract containing more than 10 % by weight of sucrose or put up as confectionery (heading 17.04);        (b)  Malt extract (heading 19.01);        (c)  Extracts of coffee, tea or maté (heading 21.01);        (d)  Vegetable …