Harmonized System

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Section XI > Chapter 54

Explanatory notes

… (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of …

Legal note

… (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of …

Section XVI > Chapter 84

Explanatory notes

… be classified under the appropriate heading of the former group or under heading 84.86, as the case may be, and not the latter group.    (A)    Heading 84.19 does not, however, cover : …

Legal note

… be classified under the appropriate heading of the former group or under heading 84.86, as the case may be, and not the latter group.    (A)    Heading 84.19 does not, however, cover : …

Section XII > Chapter 64

Explanatory notes

… sole glued, sewn or otherwise affixed or applied to the upper (Section XI);        (c)    Worn footwear of heading … Note 3 to this Chapter :        (a)    The material of the upper shall be taken to be the constituent material having … material. (A)  Footwear may range from sandals with uppers consisting simply of adjustable laces or ribbons to …

Legal note

… sole glued, sewn or otherwise affixed or applied to the upper (Section XI);        (c)    Worn footwear of heading … Note 3 to this Chapter :        (a)    The material of the upper shall be taken to be the constituent material having …

Section VII

Explanatory notes

… THEREOF; RUBBER AND ARTICLES THEREOF Notes. 1.- Goods put up in sets consisting of two or more separate constituents, … (a)   having regard to the manner in which they are put up, clearly identifiable as being intended to be used … 1. This Note deals with the classification of goods put up in sets consisting of two or more separate constituents, …

Legal note

… Notes. 1.- Goods put up in sets consisting of two or more separate constituents, … (a)   having regard to the manner in which they are put up, clearly identifiable as being intended to be used …

Section XV > Chapter 82

Explanatory notes

… stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or … for their use, they are fitted with base plates, stands, supporting frames, etc., for standing on the floor, bench, …

Legal note

… stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or       (d)    Abrasive materials on a support of base metal, provided that the articles have …

Section XI > Chapter 58

Explanatory notes

… the floats cut, at which stage they have no pile standing up. 3.‑  For the purposes of heading 58.03, “gauze” means a … or in part of standing or ground threads and crossing or doup threads which cross the standing or ground threads making …

Legal note

… the floats cut, at which stage they have no pile standing up. 3.‑  For the purposes of heading 58.03, “gauze” means a … or in part of standing or ground threads and crossing or doup threads which cross the standing or ground threads making …

Section X > Chapter 48

Explanatory notes

… and paperboard which have been subjected to calendering, super‑calendering, glazing or similar finishing, false … decoration;        (c)    Wall coverings of paper made up of several panels, in rolls or sheets, printed so as to …

Legal note

… and paperboard which have been subjected to calendering, super‑calendering, glazing or similar finishing, false … decoration;        (c)    Wall coverings of paper made up of several panels, in rolls or sheets, printed so as to …

Section II > Chapter 13

Explanatory notes

… containing more than 10 % by weight of sucrose or put up as confectionery (heading 17.04);        (b)  Malt …        (g)  Medicaments of heading 30.03 or 30.04 or blood‑grouping reagents (heading 38.22);        (h)  Tanning or …

Legal note

… containing more than 10 % by weight of sucrose or put up as confectionery (heading 17.04);        (b)  Malt …        (g)  Medicaments of heading 30.03 or 30.04 or blood‑grouping reagents (heading 38.22);        (h)  Tanning or …

Section IV > Chapter 20

Explanatory notes

… means preparations of vegetables, finely homogenised, put up for retail sale as food suitable for infants or young … means preparations of fruit, finely homogenised, put up for retail sale as food suitable for infants or young … tarts, prepared with pastry ( heading 19.05 ). (c)   Soups and broths and preparations therefor and homogenised …

Legal note

… means preparations of vegetables, finely homogenised, put up for retail sale as food suitable for infants or young … means preparations of fruit, finely homogenised, put up for retail sale as food suitable for infants or young …

Section IV > Chapter 21

Explanatory notes

… (f)  Products of heading  24.04 ;        (g)  Yeast put up as a medicament or other products of heading  30.03 or … such as meat, fish, vegetables, fruit or nuts, put up for retail sale as food suitable for infants or young …

Legal note

… (f)  Products of heading  24.04 ;        (g)  Yeast put up as a medicament or other products of heading  30.03 or … such as meat, fish, vegetables, fruit or nuts, put up for retail sale as food suitable for infants or young …