Harmonized System

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Section XIII > Chapter 70

Explanatory notes

… windscreens (windshields), rear windows and other windows, framed, for vehicles of Chapters 86 to 88;        (e) … Chapters 86 to 88;        (f)   Optical fibres, optically worked optical elements, hypodermic syringes, artificial … illuminated name-plates or the like, having a permanently fixed light source, or parts thereof of heading 94.05; …

Legal note

… windscreens (windshields), rear windows and other windows, framed, for vehicles of Chapters 86 to 88;        (e) … Chapters 86 to 88;        (f)   Optical fibres, optically worked optical elements, hypodermic syringes, artificial … illuminated name-plates or the like, having a permanently fixed light source, or parts thereof of heading 94.05; …

Section XV > Chapter 76

Explanatory notes

… Chapter the following expressions have the meanings hereby assigned to them :        (a)   Aluminium, not alloyed        Metal containing by weight at least 99 % of aluminium, provided that the content by weight of any other element …

Legal note

… Chapter the following expressions have the meanings hereby assigned to them :        (a)   Aluminium, not alloyed        Metal containing by weight at least 99 % of aluminium, provided that the content by weight of any other element …

Section XVIII > Chapter 91

Explanatory notes

… not cover :        (a)   Clock or watch glasses or weights (classified according to their constituent material);        … as the case may be);        (c)   Parts of general use defined in Note 2 to Section XV, of base metal (Section XV), … 84.82); or        (g)   Articles of Chapter 85, not yet assembled together or with other components into watch or …

Legal note

… not cover :        (a)   Clock or watch glasses or weights (classified according to their constituent material);        … as the case may be);        (c)   Parts of general use defined in Note 2 to Section XV, of base metal (Section XV), … 84.82); or        (g)   Articles of Chapter 85, not yet assembled together or with other components into watch or …

Section II > Chapter 10

Explanatory notes

… Chapter 10 Cereals Notes. 1.-  (A)     The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, …  (B)     The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, …

Legal note

… Notes. 1.-  (A)     The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, … The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, …

Section XII > Chapter 64

Explanatory notes

… material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to … of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or … These articles may be finished simply by trimming their top edge with a border and adding a fastening device. This …

Legal note

… material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material;        … of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or …

Section IV > Chapter 19

Explanatory notes

… does not cover :         (a)   Except in the case of stuffed products of heading 19.02, food preparations … or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 23.09); or         (c)   Medicaments or …

Legal note

… does not cover :         (a)   Except in the case of stuffed products of heading 19.02, food preparations … or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 23.09); or         (c)   Medicaments or …

Section XV > Chapter 75

Explanatory notes

… Chapter the following expressions have the meanings hereby assigned to them :        (a) Nickel, not alloyed        Metal containing by weight at least 99 % of nickel plus cobalt, provided that :          (i)   the cobalt content by weight …

Legal note

… Chapter the following expressions have the meanings hereby assigned to them :        (a) Nickel, not alloyed        Metal containing by weight at least 99 % of nickel plus cobalt, provided that :          (i)   the cobalt content by weight …

Section XV > Chapter 82

Explanatory notes

… forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading 82.09, this Chapter covers only articles with a blade, working edge, working surface or other working part of : …       (d)    Abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, …

Legal note

… forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading 82.09, this Chapter covers only articles with a blade, working edge, working surface or other working part of : …       (d)    Abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, …

Section VIII > Chapter 41

Explanatory notes

… (c)   Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with …

Legal note

… (c)   Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with …

Section XVII > Chapter 87

Explanatory notes

… Chapter does not cover railway or tramway rolling-stock designed solely for running on rails. 2.‑  For the purposes … in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.        Machines and … of heading 87.01 as interchangeable equipment remain classified in their respective headings even if presented …

Legal note

… Chapter does not cover railway or tramway rolling-stock designed solely for running on rails. 2.‑  For the purposes … in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.        Machines and … of heading 87.01 as interchangeable equipment remain classified in their respective headings even if presented …

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