Harmonized System

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Section II > Chapter 7

Explanatory notes

… Chapter 7 Edible vegetables and certain roots and tubers Notes. 1.-  This Chapter does not cover forage products of heading 12.14. … solutions), provided they remain unsuitable for immediate consumption in that state. GENERAL This Chapter covers …

Legal note

… Notes. 1.-  This Chapter does not cover forage products of heading 12.14. … Capsicum or of the genus Pimenta are excluded from this Chapter (heading 09.04). 5.‑  Heading 07.11 applies to … solutions), provided they remain unsuitable for immediate consumption in that state. …

Section XI > Chapter 62

Explanatory notes

… Chapter 62 Articles of apparel and clothing accessories, not knitted or crocheted Notes. 1.‑  This Chapter applies only to made up articles of any textile … designed to cover the upper part of the body, with the exception of waistcoats which may also form a second upper …

Legal note

… Notes. 1.‑  This Chapter applies only to made up articles of any textile … articles (other than those of heading 62.12). 2.‑  This Chapter does not cover :        (a)    Worn clothing or … designed to cover the upper part of the body, with the exception of waistcoats which may also form a second upper …

Section IV > Chapter 20

Explanatory notes

… Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants Notes. 1.-  This Chapter does not cover :        (a) Vegetables, fruit or … nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;        (b) Vegetable fats and oils …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a) Vegetables, fruit or … nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;        (b) Vegetable fats and oils (Chapter 15);        (c) Food preparations containing more …

Section XII > Chapter 64

Explanatory notes

… Chapter 64 Footwear, gaiters and the like; parts of such articles Notes. 1.-  This Chapter does not cover :        (a)    Disposable foot or … boots, boxing boots and cycling shoes. GENERAL With certain exceptions (see particularly those mentioned at the end of …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)    Disposable foot or … attached; shin-guards or similar protective sportswear (Chapter 95). 2.-  For the purposes of heading 64.06, the … other goods of heading 96.06. 3.-  For the purposes of this Chapter :        (a)    the terms “rubber” and “plastics” …

Section XI > Chapter 61

Explanatory notes

… Chapter 61 Articles of apparel and clothing accessories, knitted or crocheted Notes. 1.‑  This Chapter applies only to made up knitted or crocheted … designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment …

Legal note

… Notes. 1.‑  This Chapter applies only to made up knitted or crocheted articles. 2.‑  This Chapter does not cover :        (a)    Goods of heading … designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment …

Section VIII > Chapter 43

Explanatory notes

… Chapter 43 Furskins and artificial fur; manufactures thereof … 4.‑   Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or … and other manufactured articles of furskin (subject to the exceptions specified in the Explanatory Note to heading …

Legal note

… been tanned or dressed with the hair or wool on. 2.‑   This Chapter does not cover :        (a)   Birdskins or parts of … (b)   Raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1 (c) to that Chapter);        (c)   … 4.‑   Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or …

Section XXI > Chapter 97

Explanatory notes

… Chapter 97 Works of art, collectors’ pieces and antiques … back‑cloths or the like, of painted canvas (heading 59.07) except if they may be classified in heading 97.06; or        … prints and lithographs (heading 97.02); original sculptures and statuary (heading 97.03). (B) Postage or …

Legal note

… Notes. 1.‑  This Chapter does not cover :        (a)    Unused postage or … back‑cloths or the like, of painted canvas (heading 59.07) except if they may be classified in heading 97.06; or        … 5.‑  (A)   Subject to Notes 1 to 4 above, articles of this Chapter are to be classified in this Chapter and not in any …

Section VI > Chapter 31

Explanatory notes

… Chapter 31 Fertilisers Notes. 1.- This Chapter does not … (c)  Cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5 g each, of … (ii)      Potassium chloride, whether or not pure, except as provided in Note 1 (c) above; (iii)      Potassium …

Legal note

… Notes. 1.- This Chapter does not cover :        (a)  Animal blood of heading … (c)  Cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5 g each, of … (ii)      Potassium chloride, whether or not pure, except as provided in Note 1 (c) above; (iii)      Potassium …

Section XV > Chapter 72

Explanatory notes

… Chapter 72 Iron and steel Notes. 1.‑  In this Chapter and, … materials other than those of heading 72.03 which (with the exception of certain types produced in the form of castings) …

Legal note

… Notes. 1.‑  In this Chapter and, in the case of Notes (d), (e) and (f) … materials other than those of heading 72.03 which (with the exception of certain types produced in the form of castings) …

Section XI > Chapter 58

Explanatory notes

… Chapter 58 Special woven fabrics; tufted textile fabrics; … lace; tapestries; trimmings; embroidery Notes. 1.‑  This Chapter does not apply to textile fabrics referred to in … as furnishing fabrics or for similar purposes. GENERAL Except for heading 58.09 , this Chapter covers a wide …

Legal note

… Notes. 1.‑  This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59, impregnated, coated, covered or laminated, or to other goods of Chapter 59. 2.‑  Heading 58.01 also includes woven weft pile …