Harmonized System

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Section XX > Chapter 95

Explanatory notes

… (other than skating boots with ice or roller skates attached) of Chapter 64, or sports headgear of Chapter 65; … or parts thereof (heading 66.03);        (ij)    Unmounted glass eyes for dolls or other toys, of heading 70.18;        (k)    Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), …

Legal note

… (other than skating boots with ice or roller skates attached) of Chapter 64, or sports headgear of Chapter 65; … or parts thereof (heading 66.03);        (ij)    Unmounted glass eyes for dolls or other toys, of heading 70.18;        (k)    Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), …

Section VI > Chapter 32

Explanatory notes

… Chapter does not cover :        (a) Separate chemically defined elements or compounds (except those of heading 32.03 or 32.04, inorganic products of a kind used as luminophores (heading 32.06), glass obtained from fused quartz or other fused silica in the …

Legal note

… Chapter does not cover :        (a) Separate chemically defined elements or compounds (except those of heading 32.03 or 32.04, inorganic products of a kind used as luminophores (heading 32.06), glass obtained from fused quartz or other fused silica in the …

Section IV > Chapter 16

Explanatory notes

… or other aquatic invertebrates, as well as insects, prepared or preserved by the processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in …

Legal note

… or other aquatic invertebrates, as well as insects, prepared or preserved by the processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in …

Section XIII > Chapter 68

Explanatory notes

… not cover :        (a)   Goods of Chapter 25;        (b)   Coated, impregnated or covered paper and paperboard of heading 48.10 or 48.11 (for …

Legal note

… not cover :        (a)   Goods of Chapter 25;        (b)   Coated, impregnated or covered paper and paperboard of heading 48.10 or 48.11 (for …

Section XI > Chapter 56

Explanatory notes

…        (a)    Wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (for example, … where the textile material is present merely as a carrying medium;        (b)    Textile products of heading 58.11; …

Legal note

…        (a)    Wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (for example, … where the textile material is present merely as a carrying medium;        (b)    Textile products of heading 58.11; …

Section VI > Chapter 31

Explanatory notes

… blood of heading 05.11;        (b)  Separate chemically defined compounds (other than those answering to the … in Note 2 (a), 3 (a), 4 (a) or 5 below); or        (c)  Cultured potassium chloride crystals (other than optical … 2.- Heading 31.02 applies only to the following goods, provided that they are not put up in the forms or packages …

Legal note

… blood of heading 05.11;        (b)  Separate chemically defined compounds (other than those answering to the … in Note 2 (a), 3 (a), 4 (a) or 5 below); or        (c)  Cultured potassium chloride crystals (other than optical … 2.- Heading 31.02 applies only to the following goods, provided that they are not put up in the forms or packages …

Section II > Chapter 11

Explanatory notes

… Notes. 1.-  This Chapter does not cover :        (a)    Roasted malt put up as coffee substitutes (heading 09.01 or 21.01);        (b)    Prepared flours, groats, meals or starches of heading 19.01; …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)    Roasted malt put up as coffee substitutes (heading 09.01 or 21.01);        (b)    Prepared flours, groats, meals or starches of heading 19.01; …

Section XV > Chapter 74

Explanatory notes

… Chapter the following expressions have the meanings hereby assigned to them :         (a)   Refined copper        Metal containing at least 99.85 % by … Metal containing at least 97.5 % by weight of copper, provided that the content by weight of any other element …

Legal note

… Chapter the following expressions have the meanings hereby assigned to them :         (a)   Refined copper        Metal containing at least 99.85 % by … Metal containing at least 97.5 % by weight of copper, provided that the content by weight of any other element …

Section XXI > Chapter 97

Explanatory notes

… Notes. 1.‑  This Chapter does not cover :        (a)    Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of heading 49.07;        (b)    … Theatrical scenery, studio back‑cloths or the like, of painted canvas (heading 59.07) except if they may be …

Legal note

… Notes. 1.‑  This Chapter does not cover :        (a)    Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of heading 49.07;        (b)    … Theatrical scenery, studio back‑cloths or the like, of painted canvas (heading 59.07) except if they may be …

Section V > Chapter 26

Explanatory notes

… cover :        (a)      Slag or similar industrial waste prepared as macadam (heading 25.17);        (b)      Natural magnesium carbonate (magnesite), whether or not calcined (heading 25.19);        (c)      Sludges from the … precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (heading …

Legal note

… cover :        (a)      Slag or similar industrial waste prepared as macadam (heading 25.17);        (b)      Natural magnesium carbonate (magnesite), whether or not calcined (heading 25.19);        (c)      Sludges from the … precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (heading …