Harmonized System

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Section XXI > Chapter 97

Explanatory notes

… not cover :        (a)    Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of heading 49.07;        (b)    Theatrical scenery, studio back‑cloths or the like, of … be classified in heading 97.06; or        (c)    Pearls, natural or cultured, or precious or semi‑precious stones …

Legal note

… not cover :        (a)    Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of heading 49.07;        (b)    Theatrical scenery, studio back‑cloths or the like, of … be classified in heading 97.06; or        (c)    Pearls, natural or cultured, or precious or semi‑precious stones …

Section XX > Chapter 94

Explanatory notes

… or safes of heading 83.03;        (e)    Furniture specially designed as parts of refrigerating or freezing … etc.) for use in gardens, squares, promenades, etc., are also included in this category. (B)   The following : (i)  …

Legal note

… designed for placing on the floor or ground (for example, cheval‑glasses (swing‑mirrors)) of heading 70.09;        … or safes of heading 83.03;        (e)    Furniture specially designed as parts of refrigerating or freezing …

Section X > Chapter 49

Explanatory notes

… 2.‑   For the purposes of Chapter 49, the term “printed” also means reproduced by means of a duplicating machine, … whether in the form of signatures or separate sheets, fall in heading 49.11. 5.‑   Subject to Note 3 to this …

Legal note

… 2.‑   For the purposes of Chapter 49, the term “printed” also means reproduced by means of a duplicating machine, … whether in the form of signatures or separate sheets, fall in heading 49.11. 5.‑   Subject to Note 3 to this …

Section XV > Chapter 75

Explanatory notes

… meanings hereby assigned to them :        (a) Nickel, not alloyed        Metal containing by weight at least 99 % of … Oxygen Other elements, each 0.5 0.4 0.3        (b) Nickel alloys        Metallic substances in which nickel …

Legal note

… meanings hereby assigned to them :        (a) Nickel, not alloyed        Metal containing by weight at least 99 % of … Oxygen Other elements, each 0.5 0.4 0.3        (b) Nickel alloys        Metallic substances in which nickel …

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 …