Harmonized System

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Section VIII > Chapter 41

Explanatory notes

… Notes. 1.‑   This Chapter does not cover :         (a)   Parings or similar waste, of raw hides or skins (heading  … wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw … of leather cut to special shapes are, however, regarded as articles of other Chapters, particularly Chapter 42 or 64 . …

Legal note

… Notes. 1.‑   This Chapter does not cover :         (a)   Parings or similar waste, of raw hides or skins (heading  05.11); … wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw …

Section I > Chapter 5

Explanatory notes

… (including furskins) other than goods of heading 05.05 and parings and similar waste of raw hides or skins of … and horsehair waste (Section XI); or        (d)    Prepared knots or tufts for broom or brush making … (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute …

Legal note

… (including furskins) other than goods of heading 05.05 and parings and similar waste of raw hides or skins of … and horsehair waste (Section XI); or        (d)    Prepared knots or tufts for broom or brush making … (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute …

Section II > Chapter 12

Explanatory notes

… and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 08.01 … (other than those of the species Vicia faba ) or of lupines are to be regarded as “seeds of a kind used for sowing”. …

Legal note

… and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 08.01 … (other than those of the species Vicia faba ) or of lupines are to be regarded as “seeds of a kind used for sowing”. …

Section XI > Chapter 58

Explanatory notes

… purposes of heading 58.03, “gauze” means a fabric with a warp composed wholly or in part of standing or ground … 30 cm.        Narrow woven fabrics with woven fringes are to be classified in heading 58.08. 6.‑  In heading … the products of heading 58.09, this Chapter also includes articles made of metal thread and of a kind used in apparel, …

Legal note

… purposes of heading 58.03, “gauze” means a fabric with a warp composed wholly or in part of standing or ground … 30 cm.        Narrow woven fabrics with woven fringes are to be classified in heading 58.08. 6.‑  In heading … the products of heading 58.09, this Chapter also includes articles made of metal thread and of a kind used in apparel, …

Section II > Chapter 9

Explanatory notes

… 1.-  Mixtures of the products of headings 09.04 to 09.10 are to be classified as follows :      (a) Mixtures of two … headings 09.04 to 09.10 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their … (including seeds, etc.), rich in essential oils and aromatic principles, and which, because of their …

Legal note

… 1.-  Mixtures of the products of headings 09.04 to 09.10 are to be classified as follows :      (a) Mixtures of two … headings 09.04 to 09.10 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their … provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such …

Section II > Chapter 10

Explanatory notes

… The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.      (B)     The Chapter does not cover … worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 10.06. …

Legal note

… The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.      (B)     The Chapter does not cover … worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 10.06. …

Section II > Chapter 7

Explanatory notes

… ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (heading 09.04). 5.‑  Heading … the temperature of a product has been reduced, generally to around 0 °C, without the product being frozen. However, some … of mint, rosemary, rue, sage and dried roots of burdock ( Arctium lappa ) ( heading 12.11 ). (e)   Edible seaweeds and …

Legal note

… includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn ( Zea mays var. saccharata ), fruits of the genus Capsicum or of the … ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (heading 09.04). 5.‑  Heading …

Section XI > Chapter 60

Explanatory notes

… lace of heading 58.04;        (b)   Labels, badges or similar articles, knitted or crocheted, of heading 58.07; or        … fabrics made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes. 3.‑  …

Legal note

… lace of heading 58.04;        (b)   Labels, badges or similar articles, knitted or crocheted, of heading 58.07; or        … fabrics made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes. 3.‑  …

Section II > Chapter 6

Explanatory notes

… and ornamental foliage Notes. 1.‑  Subject to the second part of heading 06.01, this Chapter covers only live trees … reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, … gardeners (including horticulturists) or florists, which are in a condition suitable for planting or ornamental …

Legal note

… Notes. 1.‑  Subject to the second part of heading 06.01, this Chapter covers only live trees … seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; … reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, …

Section VI > Chapter 31

Explanatory notes

…        (a)  Animal blood of heading 05.11;        (b)  Separate chemically defined compounds (other than those … applies only to the following goods, provided that they are not put up in the forms or packages described in heading … Chapter covers most products in general use as natural or artificial fertilisers. On the other hand, the Chapter does …

Legal note

…        (a)  Animal blood of heading 05.11;        (b)  Separate chemically defined compounds (other than those … applies only to the following goods, provided that they are not put up in the forms or packages described in heading …        (d)  Liquid fertilisers consisting of the goods of subparagraph (a) (ii) or (viii) above, or of mixtures of …