Harmonized System

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Section XIII > Chapter 70

Explanatory notes

… Notes. 1.-  This Chapter does not cover :        (a)   Goods of heading 32.07 (for example, vitrifiable enamels and … is not regarded as “worked” by reason of any process it has undergone before annealing;        (b)   cutting to shape …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)   Goods of heading 32.07 (for example, vitrifiable enamels and … is not regarded as “worked” by reason of any process it has undergone before annealing;        (b)   cutting to shape …

Section XII > Chapter 66

Explanatory notes

… walking-sticks or the like (Chapter 93); or        (c) Goods of Chapter 95 (for example, toy umbrellas, toy sun … thongs, umbrella cases or the like, of any material. Such goods presented with, but not fitted to, articles of heading …

Legal note

… walking-sticks or the like (Chapter 93); or        (c) Goods of Chapter 95 (for example, toy umbrellas, toy sun … thongs, umbrella cases or the like, of any material. Such goods presented with, but not fitted to, articles of heading …

Section III > Chapter 15

Explanatory notes

… cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or        (f) Factice derived from oils … g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the … cosmetic or toilet preparations, sulphonated oils or other goods of Section VI . (f)   Factice derived from oils ( …

Legal note

… cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or        (f) Factice derived from oils … g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the …

Section XIII > Chapter 68

Explanatory notes

… Notes. 1.-  This Chapter does not cover :        (a)   Goods of Chapter 25;        (b)   Coated, impregnated or … (e.g., the artificial abrasives). Some of the goods in category (C) or (D) may be agglomerated by means of binders, …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)   Goods of Chapter 25;        (b)   Coated, impregnated or …

Section XII > Chapter 64

Explanatory notes

… in their appropriate headings) or buttons or other goods of heading 96.06. 3.-  For the purposes of this … colour; and        (b)    the term “leather” refers to the goods of headings 41.07 and 41.12 to 41.14. 4.-  Subject to … purposes of this Chapter, the term “leather” refers to the goods of headings 41.07 and 41.12 to 41.14. (H)  Boot or …

Legal note

… in their appropriate headings) or buttons or other goods of heading 96.06. 3.-  For the purposes of this … colour; and        (b)    the term “leather” refers to the goods of headings 41.07 and 41.12 to 41.14. 4.-  Subject to …

Section X > Chapter 49

Explanatory notes

… (heading 90.23);        (c)   Playing cards or other goods of Chapter 95; or        (d)   Original engravings, … pictorial representations. On the other hand, besides the goods of headings 48.14 or 48.21 , paper, paperboard or …

Legal note

… (heading 90.23);        (c)   Playing cards or other goods of Chapter 95; or        (d)   Original engravings, …

Section XIX > Chapter 93

Explanatory notes

… Notes. 1.-  This Chapter does not cover :        (a)   Goods of Chapter 36 (for example, percussion caps, … 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);        (c)   Armoured …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)   Goods of Chapter 36 (for example, percussion caps, … 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);        (c)   Armoured …

Section X > Chapter 48

Explanatory notes

… (h)    Articles of heading 42.02 (for example, travel goods);        (ij)    Articles of Chapter 46 (manufactures … or similar machines and paper lace. 12.‑  Except for the goods of heading 48.14 or 48.21, paper, paperboard, … which are not merely subsidiary to the primary use of the goods, fall in Chapter 49. Subheading Notes. 1.‑  For the …

Legal note

… (h)    Articles of heading 42.02 (for example, travel goods);        (ij)    Articles of Chapter 46 (manufactures … or similar machines and paper lace. 12.‑  Except for the goods of heading 48.14 or 48.21, paper, paperboard, … which are not merely subsidiary to the primary use of the goods, fall in Chapter 49. Subheading Notes. 1.‑  For the …

Section XI > Chapter 63

Explanatory notes

… fabric. 2.‑  Sub‑Chapter I does not cover :        (a) Goods of Chapters 56 to 62; or        (b) Worn clothing or … 3.‑  Heading 63.09 applies only to the following goods :        (a)    Articles of textile materials : …

Legal note

… fabric. 2.‑  Sub‑Chapter I does not cover :        (a) Goods of Chapters 56 to 62; or        (b) Worn clothing or … 3.‑  Heading 63.09 applies only to the following goods :        (a)    Articles of textile materials : …

Section XIV > Chapter 71 > Heading 7117 > 7117.1 > 7117.19

Classification opinions

… by a clip for affixing them to clothing. The badges bear logos, illustrations or printed text (e.g., slogans). …

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