Harmonized System

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Section IV > Chapter 18

Explanatory notes

… Chapter 18 Cocoa and cocoa preparations Notes. 1.- This … oil and preparations containing cocoa (in any proportion), except : (a) Yogurt and other products of heading 04.03 . … (e.g., “ crème de cacao ”), containing cocoa and ready for consumption ( Chapter 22 ). (h) Medicaments ( heading 30.03 …

Legal note

… Notes. 1.- This Chapter does not cover :        (a)     Food preparations … or other aquatic invertebrates, or any combination thereof (Chapter 16);        (b)     Preparations of headings 04.03, … containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa. …

Section II > Chapter 9

Explanatory notes

… Chapter 9 Coffee, tea, maté and spices Notes. 1.-  Mixtures … Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed … mixed spices) containing added substances of other Chapters, but themselves having flavouring or seasoning …

Legal note

… Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading 21.03. 2.-  This Chapter does not cover Cubeb pepper (Piper cubeba) or other …

Section XII > Chapter 67

Explanatory notes

… Chapter 67 Prepared feathers and down and articles made of … artificial flowers; articles of human hair Notes. 1.-  This Chapter does not cover :        (a)   Filtering and … other textile fabric (Section XI);        (c)   Footwear (Chapter 64);        (d)   Headgear or hair-nets (Chapter …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)   Filtering and … other textile fabric (Section XI);        (c)   Footwear (Chapter 64);        (d)   Headgear or hair-nets (Chapter 65);        (e)   Toys, sports requisites or …

Section VI > Chapter 32

Explanatory notes

… Chapter 32 Tann i ng or dyeing extracts; tannins and their … (a) Separate chemically defined elements or compounds (except those of heading 32.03 or 32.04, inorganic products …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a) Separate chemically defined elements or compounds (except those of heading 32.03 or 32.04, inorganic products …

Section XI > Chapter 60

Explanatory notes

… Chapter 60 Knitted or crocheted fabrics Notes. 1.‑  This Chapter does not cover :        (a)   Crochet lace of … fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, knitted or crocheted pile fabrics, …

Legal note

… Notes. 1.‑  This Chapter does not cover :        (a)   Crochet lace of … fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, knitted or crocheted pile fabrics, … or laminated, remain classified in heading 60.01. 2.‑  This Chapter also includes fabrics made of metal thread and of a …

Section VI > Chapter 37

Explanatory notes

… Chapter 37 Photographic or cinematographic goods Notes. 1.-  This Chapter does not cover waste or scrap. 2.-  In this Chapter the word “photographic” relates to the process by …

Legal note

… Notes. 1.-  This Chapter does not cover waste or scrap. 2.-  In this Chapter the word “photographic” relates to the process by …

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 … whether or not in the ear or on the stalk.      (B)     The Chapter does not cover grains which have been hulled or …

Legal note

… 1.-  (A)     The products specified in the headings of this Chapter are to be classified in those headings only if … whether or not in the ear or on the stalk.      (B)     The Chapter does not cover grains which have been hulled or … 10.08. 2.-  Heading 10.05 does not cover sweet corn (Chapter 7). Subheading Note. 1.-  The term “durum wheat” …

Section XII > Chapter 65

Explanatory notes

… Chapter 65 Headgear and parts thereof Notes. 1.-  This Chapter does not cover :        (a) Worn headgear of heading … simply by sewing strips in spirals. GENERAL With the exception of the articles listed below this Chapter covers …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a) Worn headgear of heading … (c) Dolls' hats, other toy hats or carnival articles of Chapter 95. 2.-  Heading 65.02 does not cover hat-shapes …

Section III > Chapter 15

Explanatory notes

… Chapter 15 Animal, vegetable or microbial fats and oils and … 23.01 ); oil cake, residual olive pulp and other residues (except dregs) resulting from the extraction of vegetable or … derived from oils ( heading 40.02 ).        With the exception of sperm oil and jojoba oil, animal, vegetable or …

Legal note

… Notes. 1.- This Chapter does not cover :        (a) Pig fat or poultry fat … more than 15 % of the products of heading 04.05 (generally Chapter 21 );        (d) Greaves (heading 23.01 ) or …

Section I > Chapter 4

Explanatory notes

… Chapter 4 Dairy produce; birds' eggs; natural honey; edible … they are moulded or capable of being moulded. 5.-  This Chapter does not cover :        (a)     Non-living insects, unfit for human consumption (heading 05.11);        (b)     Products …

Legal note

… they are moulded or capable of being moulded. 5.-  This Chapter does not cover :        (a)     Non-living insects, unfit for human consumption (heading 05.11);        (b)     Products … as well as flours and meals of insects, fit for human consumption. However, it does not cover edible non-living …