Harmonized System

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Section VII > Chapter 40

Explanatory notes

… C hapter 40 Rubber and articles thereof Notes. 1.‑ Except where the context otherwise requires, throughout the … derived from oils, and such substances reclaimed. 2.‑ This Chapter does not cover :        (a)   Goods of Section XI …

Legal note

… Notes. 1.‑ Except where the context otherwise requires, throughout the … derived from oils, and such substances reclaimed. 2.‑ This Chapter does not cover :        (a)   Goods of Section XI …

Section XIX > Chapter 93

Explanatory notes

Chapter 93 Arms and ammunition; Parts and accessories … (heading 87.10);        (d)   Telescopic sights and other optical devices suitable for use with arms, unless mounted … ( other than articles of Chapter 36 ). Subject to a few exceptions (see the Explanatory Notes to headings 93.05 and …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)   Goods of Chapter 36 (for example, percussion caps, detonators, … (heading 87.10);        (d)   Telescopic sights and other optical devices suitable for use with arms, unless mounted …

Section X > Chapter 48

Explanatory notes

Chapter 48 Paper and paperboard; articles of paper pulp, of … of paperboard Notes. 1.‑  For the purposes of this Chapter, except where the context otherwise requires, a reference to …

Legal note

… Notes. 1.‑  For the purposes of this Chapter, except where the context otherwise requires, a reference to …

Section XIII > Chapter 70

Explanatory notes

Chapter 70 Glass and glassware Notes. 1.-  This Chapter does … Chapter 71 (for example, imitation jewellery);        (c)   Optical fibre cables of heading 85.44, electrical insulators … rear windows and other windows, framed, for vehicles of Chapters 86 to 88;        (e)   Front windscreens …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)   Goods of heading 32.07 … Chapter 71 (for example, imitation jewellery);        (c)   Optical fibre cables of heading 85.44, electrical insulators … rear windows and other windows, framed, for vehicles of Chapters 86 to 88;        (e)   Front windscreens …

Section XX > Chapter 95

Explanatory notes

Chapter 95 Toys, games and sports requisites; parts and accessories thereof Notes. 1.‑  This Chapter does not cover :        (a)    Candles … cut to length but not made up into fishing lines, of Chapter 39, heading 42.06 or Section XI;        (d)    …

Legal note

… Notes. 1.‑  This Chapter does not cover :        (a)    Candles … cut to length but not made up into fishing lines, of Chapter 39, heading 42.06 or Section XI;        (d)    … 43.03 or 43.04;        (e)    Fancy dress of textiles, of Chapter 61 or 62; sports clothing and special articles of …

Section XIII > Chapter 69

Explanatory notes

Chapter 69 Ceramic products Notes. 1.-  This Chapter applies only to ceramic products which have been … not considered to be fired. Such articles are excluded from Chapter 69; and        (c)    Ceramic articles are obtained …

Legal note

… Notes. 1.-  This Chapter applies only to ceramic products which have been … not considered to be fired. Such articles are excluded from Chapter 69; and        (c)    Ceramic articles are obtained … binders such as refractory clays or phosphates. 2.-  This Chapter does not cover :        (a)    Products of heading …

Section XX > Chapter 96

Explanatory notes

Chapter 96 Miscellaneous manufactured articles Notes. 1.-  This Chapter does not cover :      (a)    Pencils for cosmetic or toilet uses (Chapter 33);      (b)    Articles of Chapter 66 (for …

Legal note

… Notes. 1.-  This Chapter does not cover :      (a)    Pencils for cosmetic or toilet uses (Chapter 33);      (b)    Articles of Chapter 66 (for example, parts of umbrellas or …

Section IX > Chapter 46

Explanatory notes

Chapter 46 Manufactures of straw, of esparto or of other … materials; basketware and wickerwork Notes. 1.‑  In this Chapter the expression “plaiting materials” means materials … rovings or yarns, or monofilament and strip and the like of Chapter 54. 2.‑  This Chapter does not cover :        (a) …

Legal note

… Notes. 1.‑  In this Chapter the expression “plaiting materials” means materials … rovings or yarns, or monofilament and strip and the like of Chapter 54. 2.‑  This Chapter does not cover :        (a) Wall coverings of …

Section VI > Chapter 38

Explanatory notes

Chapter 38 Miscellaneous chemical products Notes. 1.‑  This … Separate chemically defined elements or compounds with the exception of the following :                    (1)  … Nomenclature :          (a)  Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of …

Legal note

… Notes. 1.‑  This Chapter does not cover :          (a)  Separate chemically defined elements or compounds with the exception of the following :                    (1)  … Nomenclature :          (a)  Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of …

Section IV > Chapter 16

Explanatory notes

Chapter 16 Preparations of meat, of fish, of crustaceans, … other aquatic invertebrates, or of insects Notes. 1.- This Chapter does not cover meat, meat offal, fish, crustaceans, … steamed, grilled, fried, roasted or otherwise cooked, except smoked fish and smoked crustaceans, molluscs or other …

Legal note

… Notes. 1.- This Chapter does not cover meat, meat offal, fish, crustaceans, … prepared or preserved by the processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in heading 05.04. 2.- Food preparations fall in …