Harmonized System

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Section VI > Chapter 32

Explanatory notes

… 1.-  This Chapter does not cover :        (a) Separate chemically defined elements or compounds (except those of … silica in the forms provided for in heading 32.07, and also dyes and other colouring matter put up in forms or packings for retail sale, of heading 32.12);        (b) Tannates or other tannin …

Legal note

… 1.-  This Chapter does not cover :        (a) Separate chemically defined elements or compounds (except those of … silica in the forms provided for in heading 32.07, and also dyes and other colouring matter put up in forms or packings for retail sale, of heading 32.12);        (b) Tannates or other tannin …

Section XIII > Chapter 69

Explanatory notes

… in general, room temperature. Raw materials comprise, inter alia, clays, siliceous materials including fused silica, … ( or body ). In some cases (e.g., manufacture of sintered alumina articles) the constituent material is used directly … maturing and de-airing. Some refractory products are also made from a blend of graded aggregate and fines, along …

Legal note

… of resins, accelerating hydration reactions, or for the removal of water or other volatile components, are not … Ceramic articles are obtained by firing inorganic, non-metallic materials which have been prepared and shaped … in general, room temperature. Raw materials comprise, inter alia, clays, siliceous materials including fused silica, …

Section XII > Chapter 64

Explanatory notes

…        (a)    Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without … include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the … this Chapter, the constituent material of the uppers must also be taken into account. The upper is the part of the …

Legal note

…        (a)    Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without … include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the … 3 to this Chapter :        (a)    The material of the upper shall be taken to be the constituent material having the …

Section IV > Chapter 20

Explanatory notes

… do not apply to fruit jellies, fruit pastes, sugar‑coated almonds or the like in the form of sugar confectionery … and not containing added spirit” means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not … of this definition no account is to be taken of small quantities of any ingredients which may have been added …

Legal note

… do not apply to fruit jellies, fruit pastes, sugar‑coated almonds or the like in the form of sugar confectionery … and not containing added spirit” means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not … of this definition no account is to be taken of small quantities of any ingredients which may have been added …

Section IV > Chapter 16

Explanatory notes

… 6 to Chapter 4 or in heading 05.04. 2.- Food preparations fall in this Chapter provided that they contain more than … General Explanatory Notes to Chapters 2 and 3. This Chapter also covers food preparations (including so-called “prepared … preparations, of the kind described in heading 21.04 , are always classified in those headings.) The Chapter also …

Legal note

… Notes. 1.- This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic … 6 to Chapter 4 or in heading 05.04. 2.- Food preparations fall in this Chapter provided that they contain more than …

Section XV > Chapter 79

Explanatory notes

… meanings hereby assigned to them :        (a)   Zinc, not alloyed        Metal containing by weight at least 97.5 % of zinc.        (b) Zinc alloys        Metallic substances in which zinc predominates … and silicate ores (smithsonite, hemimorphite, etc.) are also used (see the Explanatory Note to heading 26.08). In …

Legal note

… meanings hereby assigned to them :        (a)   Zinc, not alloyed        Metal containing by weight at least 97.5 % of zinc.        (b) Zinc alloys        Metallic substances in which zinc predominates …

Section II > Chapter 13

Explanatory notes

… saps and extracts Note. 1.-  Heading 13.02 applies, inter alia , to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.        The heading does not apply to : … 21.01);        (d)  Vegetable saps or extracts constituting alcoholic beverages (Chapter 22);        (e)  Camphor, …

Legal note

… Note. 1.-  Heading 13.02 applies, inter alia , to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.        The heading does not apply to : … 21.01);        (d)  Vegetable saps or extracts constituting alcoholic beverages (Chapter 22);        (e)  Camphor, …

Section XV > Chapter 80

Explanatory notes

… meanings hereby assigned to them :        (a)    Tin, not alloyed        Metal containing by weight at least 99 % of …                            Copper 0.1 0.4        (b)    Tin alloys        Metallic substances in which tin predominates … in heading 26.09; this ore may occur either in veins or in alluvial deposits. The principal stages in the extraction …

Legal note

… meanings hereby assigned to them :        (a)    Tin, not alloyed        Metal containing by weight at least 99 % of …                            Copper 0.1 0.4        (b)    Tin alloys        Metallic substances in which tin predominates …

Section XVII > Chapter 87

Explanatory notes

… this Chapter, “tractors” means vehicles constructed essentially for hauling or pushing another vehicle, appliance or … by hand or drawing by animals (heading 87.16). The Chapter also covers air‑cushion vehicles designed to travel over … systems, headlights regulation, wheel geometry regulation (alignment) and regulation of brakes. This includes …

Legal note

… of this Chapter, “tractors” means vehicles constructed essentially for hauling or pushing another vehicle, appliance or … or not mounted on it. 3.‑  Motor chassis fitted with cabs fall in headings 87.02 to 87.04, and not in heading 87.06. …

Section IV > Chapter 22

Explanatory notes

… purposes of this Chapter and of Chapters 20 and 21, the “alcoholic strength by volume” shall be determined at a …

Legal note

… purposes of this Chapter and of Chapters 20 and 21, the “alcoholic strength by volume” shall be determined at a …