Harmonized System

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Section XV > Chapter 78

Explanatory notes

… Chapter 78 Lead and articles thereof Subheading Note. 1.‑  In … alloys used, for example, in lead‑based soft solders, in terne‑plate and in foil for the packing of tea. (2)   Lead‑antimony‑tin alloys used for printing type …

Legal note

… Subheading Note. 1.‑  In this Chapter the expression “refined lead” … by weight at least 99.9 % of lead, provided that the content by weight of any other element does not exceed the …

Section XXI > Chapter 97

Explanatory notes

… Chapter 97 Works of art, collectors’ pieces and antiques Notes. 1.‑  This Chapter does not cover :        (a)    … if they do not comply with the conditions arising from the terms of the Notes or headings of this Chapter. Articles of …

Legal note

… Notes. 1.‑  This Chapter does not cover :        (a)    … Theatrical scenery, studio back‑cloths or the like, of painted canvas (heading 59.07) except if they may be … or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by …

Section XVII > Chapter 89

Explanatory notes

… Chapter 89 Ships, boats and floating structures Note. 1.‑  A hull, an unfinished or incomplete vessel, … oars and paddles ( heading 44.21 ). (3) Ropes and cables of textile material ( heading 56.07 ). (4) Sails ( heading …

Legal note

… Note. 1.‑  A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or … in heading 89.06 if it does not have the essential character of a vessel of a particular kind. …

Section VI > Chapter 33

Explanatory notes

… Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations Notes. 1.-  This Chapter does not cover :        (a)   … products of heading 34.01; or        (c)   Gum, wood or sulphate turpentine or other products of heading 38.05. 2.-  …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)   … products of heading 34.01; or        (c)   Gum, wood or sulphate turpentine or other products of heading 38.05. 2.-  … substances of heading 33.01, to odoriferous constituents isolated from those substances or to synthetic aromatics. …

Section II > Chapter 12

Explanatory notes

… Chapter 12 Oil seeds and oleaginous fruits; miscellaneous … and fruit; industrial or medicinal plants; straw and fodder Notes. 1.-  Heading 12.07 applies, inter alia , to palm nuts … heading 38.08. 5.-  For the purposes of heading 12.12, the term “seaweeds and other algae” does not include :        …

Legal note

… Notes. 1.-  Heading 12.07 applies, inter alia , to palm nuts … apply to products of heading 08.01 or 08.02 or to olives (Chapter 7 or Chapter 20). 2.-  Heading 12.08 applies not … heading 38.08. 5.-  For the purposes of heading 12.12, the term “seaweeds and other algae” does not include :        …

Section VII

Explanatory notes

… PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF Notes. 1.- 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 …

Legal note

… Notes. 1.- 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 IV > Chapter 22

Explanatory notes

… Chapter 22 Beverages, spirits and vinegar Notes. 1.-  This … 20 and 21, the “alcoholic strength by volume” shall be determined at a temperature of 20 °C. 3.-  For the purposes of heading …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)  Products of this … 20 and 21, the “alcoholic strength by volume” shall be determined at a temperature of 20 °C. 3.-  For the purposes of heading …

Section IV > Chapter 17

Explanatory notes

… Chapter 17 Sugars and sugar confectionery Note. 1.- This Chapter does not cover :        (a) Sugar … Medicaments or other products of Chapter 30. Subheading Notes. 1.‑ For the purposes of subheadings 1701.12, 1701.13 …

Legal note

… Note. 1.- This Chapter does not cover :        (a) Sugar … Medicaments or other products of Chapter 30. Subheading Notes. 1.‑ For the purposes of subheadings 1701.12, 1701.13 and 1701.14, “raw sugar” means sugar whose content of sucrose by weight, in the dry state, corresponds …

Section XV > Chapter 83

Explanatory notes

… Chapter 83 Miscellaneous articles of base metal Notes. 1.‑  For the purposes of this Chapter, parts of base … with their parent articles. However, articles of iron or steel of heading 73.12, 73.15, 73.17, 73.18 or 73.20, or …

Legal note

… Notes. 1.‑  For the purposes of this Chapter, parts of base … with their parent articles. However, articles of iron or steel of heading 73.12, 73.15, 73.17, 73.18 or 73.20, or …

Section VIII > Chapter 43

Explanatory notes

… Chapter 43 Furskins and artificial fur; manufactures thereof Notes. 1.‑   Throughout the Nomenclature references to …

Legal note

… Notes. 1.‑   Throughout the Nomenclature references to … been tanned or dressed with the hair or wool on. 2.‑   This Chapter does not cover :        (a)   Birdskins or parts of … 41 (see Note 1 (c) to that Chapter);        (c)   Gloves, mittens and mitts, consisting of leather and furskin or of …