Harmonized System

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Section XX > Chapter 96

Explanatory notes

… Chapter 96 Miscellaneous manufactured articles Notes. 1.-  This Chapter does not cover :      (a)    …

Legal note

… Notes. 1.-  This Chapter does not cover :      (a)    … 82 with handles or other parts of carving or moulding materials; heading 96.01 or 96.02 applies, however, to …

Section VI

Explanatory notes

… Section VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES Notes. 1.-  (A) Goods (other than radioactive ores) … are to be classified under heading 38.14, even though the texts of both the first category of heading 38.14 and …

Legal note

… Notes. 1.-  (A) Goods (other than radioactive ores) … 3.- Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section …

Section XVII > Chapter 87

Explanatory notes

… Chapter 87 Vehicles other than railway or tramway rolling‑stock, and parts and accessories thereof Notes. 1.‑  This Chapter does not cover railway or tramway … tools designed for fitting to tractors of heading 87.01 as interchangeable equipment remain classified in their …

Legal note

… Notes. 1.‑  This Chapter does not cover railway or tramway … tools designed for fitting to tractors of heading 87.01 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on …

Section VIII > Chapter 41

Explanatory notes

… (B)  For the purposes of headings 41.04 to 41.06, the term “crust” includes hides and skins that have been … tanning (including pre-tanning) process. Such process temporarily stabilises the hide or skin for splitting … 41.14 includes the specialty leathers named in the heading text and produced by specific finishing operations.  The …

Legal note

… Notes. 1.‑   This Chapter does not cover :         (a)   Parings or similar waste, of raw hides or skins (heading  05.11);         (b)   … (B)  For the purposes of headings 41.04 to 41.06, the term “crust” includes hides and skins that have been …

Section VI > Chapter 37

Explanatory notes

… Chapter 37 Photographic or cinematographic goods Notes. 1.-  This Chapter does not cover waste or scrap. 2.-  … The photographic plates, film, paper, paperboard and textiles of Chapter 37 are those with one or more layers of …

Legal note

… Notes. 1.-  This Chapter does not cover waste or scrap. 2.-  In this Chapter the word “photographic” relates to the process by which visible images are formed, …

Section VI > Chapter 31

Explanatory notes

… Chapter 31 Fertilisers Notes. 1.- This Chapter does not cover :        (a)  Animal blood of heading 05.11;        (b)  Separate chemically defined compounds (other than those … (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in heading 31.05. …

Legal note

… Notes. 1.- This Chapter does not cover :        (a)  Animal blood of heading 05.11;        (b)  Separate chemically defined compounds (other than those … (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in heading 31.05. …

Section XVIII > Chapter 92

Explanatory notes

… Chapter 92 Musical instruments; parts and accessories of such articles Notes. 1.‑ This Chapter does not cover : (a) Parts of …

Legal note

… Notes. 1.‑  This Chapter does not cover :        (a)   Parts … playing the musical instruments of heading 92.02 or 92.06 presented with such instruments in numbers normal thereto …

Section XV > Chapter 80

Explanatory notes

… Chapter 80 Tin and articles thereof Subheading Note. 1.‑  In this Chapter the following expressions have … by weight at least 99 % of tin, provided that the content by weight of any bismuth or copper is less than the …

Legal note

… Subheading Note. 1.‑  In this Chapter the following expressions have … by weight at least 99 % of tin, provided that the content by weight of any bismuth or copper is less than the …

Section I > Chapter 5

Explanatory notes

… Chapter 5 Products of animal origin, not elsewhere specified … of heading 05.11 (Chapter 41 or 43);        (c)    Animal textile materials, other than horsehair and horsehair waste … narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as “ivory”. 4.‑  …

Legal note

… Notes. 1.- This Chapter does not cover :        (a)    Edible products … of heading 05.11 (Chapter 41 or 43);        (c)    Animal textile materials, other than horsehair and horsehair waste … narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as “ivory”. 4.‑  …

Section XVII > Chapter 86

Explanatory notes

… Chapter 86 Railway or tramway locomotives, rolling-stock and … traffic signalling equipment of all kinds Notes. 1.‑  This Chapter does not cover :        (a)   … 86.01 to 86.03). Heading 86.02 also includes locomotive tenders. Locomotives operated by two types of power are …

Legal note

… Notes. 1.‑  This Chapter does not cover :        (a)   Railway or tramway sleepers of wood or of concrete, or concrete guide‑track sections for hovertrains … 68.10);        (b)   Railway or tramway track construction material of iron or steel of heading 73.02; or        (c)   …