Harmonized System

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Section X > Chapter 48

Explanatory notes

… with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, … finishing, false water‑marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of … embossed or perforated. 11.‑  Heading 48.23 applies, inter alia , to perforated paper or paperboard cards for Jacquard …

Legal note

… with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, … finishing, false water‑marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of … embossed or perforated. 11.‑  Heading 48.23 applies, inter alia , to perforated paper or paperboard cards for Jacquard …

Section XVIII > Chapter 91

Explanatory notes

… timepieces (ordinary clocks, clocks with watch movements, alarm clocks, marine chronometers, clocks for motor vehicles, etc.), and also time recording apparatus, time interval measuring … Note to each heading, this Chapter excludes , inter alia  :        (a)   Sundials and hour‑glasses (classified …

Legal note

… or weights (classified according to their constituent material);        (b)   Watch chains (heading 71.13 or 71.17, as the case may be);        (c)   Parts of general use defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter …

Section XV > Chapter 74

Explanatory notes

… assigned to them :         (a)   Refined copper        Metal containing at least 99.85 % by weight of copper; or … example, Al, Be, Co, Fe, Mn, Ni, Si.         (b)   Copper alloys         Metallic substances other than unrefined …

Legal note

… assigned to them :         (a)   Refined copper        Metal containing at least 99.85 % by weight of copper; or … example, Al, Be, Co, Fe, Mn, Ni, Si.         (b)   Copper alloys         Metallic substances other than unrefined …

Section XI > Chapter 61

Explanatory notes

… skirt, having neither braces nor bibs.                 All of the components of a “suit” must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible …

Legal note

… skirt, having neither braces nor bibs.                 All of the components of a “suit” must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible …

Section XI > Chapter 62

Explanatory notes

… skirt, having neither braces nor bibs.                 All of the components of a “suit” must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible …

Legal note

… skirt, having neither braces nor bibs.                 All of the components of a “suit” must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible …

Section XX > Chapter 96

Explanatory notes

… Articles of Chapter 66 (for example, parts of umbrellas or walking‑sticks);      (c)    Imitation jewellery (heading 71.17);      (d)    Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter …

Legal note

… Articles of Chapter 66 (for example, parts of umbrellas or walking‑sticks);      (c)    Imitation jewellery (heading 71.17);      (d)    Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter …

Section XIII > Chapter 70

Explanatory notes

… of Chapters 86 to 88;        (f)   Optical fibres, optically worked optical elements, hypodermic syringes, … improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or … with a silica (SiO 2 ) content less than 60 % but with an alkaline oxide (K 2 O or Na 2 O) content exceeding 5 % by …

Legal note

… of Chapters 86 to 88;        (f)   Optical fibres, optically worked optical elements, hypodermic syringes, … improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or … with a silica (SiO 2 ) content less than 60 % but with an alkaline oxide (K 2 O or Na 2 O) content exceeding 5 % by …

Section VII > Chapter 40

Explanatory notes

… the following products, whether or not vulcanised or hard : natural rubber, balata, gutta‑percha, guayule, chicle and … parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber;        (e)   Articles of Chapter … as provided for by Note 5 ( B ) (ii) and (iii) is also permitted. However, the presence of any substances not …

Legal note

… the following products, whether or not vulcanised or hard : natural rubber, balata, gutta‑percha, guayule, chicle and … parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber;        (e)   Articles of Chapter … as provided for by Note 5 ( B ) (ii) and (iii) is also permitted. However, the presence of any substances not …

Section XX > Chapter 95

Explanatory notes

… of Chapter 61 or 62, whether or not incorporating incidentally protective components such as pads or padding in the … provisions of Note 1 above, heading 95.03 applies, inter alia , to articles of this heading combined with one or more … designed for the amusement of children or adults. It also includes equipment for indoor or outdoor games, …

Legal note

… dress of textiles, of Chapter 61 or 62; sports clothing and special articles of apparel of textiles, of Chapter 61 or 62, whether or not incorporating incidentally protective components such as pads or padding in the … provisions of Note 1 above, heading 95.03 applies, inter alia , to articles of this heading combined with one or more …

Section VI > Chapter 31

Explanatory notes

… Notes. 1.- This Chapter does not cover :        (a)  Animal blood of heading 05.11;        (b)  Separate chemically defined compounds (other than those answering to the … heading 25.30 ). (c)   Peat ( heading 27.03 ). This Chapter also excludes micronutrient preparations which are applied …

Legal note

… Notes. 1.- This Chapter does not cover :        (a)  Animal blood of heading 05.11;        (b)  Separate chemically defined compounds (other than those answering to the …

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