Harmonized System

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Section IX > Chapter 45

Explanatory notes

Chapter 45 Cork and articles of cork Note. 1.-  This Chapter does not cover :        (a) Footwear or parts of footwear of Chapter 64;        (b) Headgear or parts of headgear of …

Legal note

… Note. 1.-  This Chapter does not cover :        (a) Footwear or parts of footwear of Chapter 64;        (b) Headgear or parts of headgear of Chapter 65; or        (c) Articles of Chapter 95 (for …

Section IV > Chapter 17

Explanatory notes

Chapter 17 Sugars and sugar confectionery Note. 1.- This Chapter does not cover :        (a) Sugar confectionery … 29.40; or        (c)  Medicaments or other products of Chapter 30. Subheading Notes. 1.‑ For the purposes of …

Legal note

… Note. 1.- This Chapter does not cover :        (a) Sugar confectionery … 29.40; or        (c)  Medicaments or other products of Chapter 30. Subheading Notes. 1.‑ For the purposes of …

Section XV > Chapter 74

Explanatory notes

Chapter 74 Copper and articles thereof Note. 1.‑  In this Chapter the following expressions have the meanings hereby … predominates by weight over each of such other elements, except that when the tin content is 3 % or more the zinc …

Legal note

… Note. 1.‑  In this Chapter the following expressions have the meanings hereby … falls in heading 28.53. Subheading Note. 1.‑  In this Chapter the following expressions have the meanings hereby … predominates by weight over each of such other elements, except that when the tin content is 3 % or more the zinc …

Section XVII > Chapter 87

Explanatory notes

Chapter 87 Vehicles other than railway or tramway … and parts and accessories thereof Notes. 1.‑  This Chapter does not cover railway or tramway rolling-stock … This Chapter covers the following vehicles, with the exception of certain mobile machines of Section XVI (see the …

Legal note

… Notes. 1.‑  This Chapter does not cover railway or tramway rolling-stock … solely for running on rails. 2.‑  For the purposes of this Chapter, “tractors” means vehicles constructed essentially …

Section VI > Chapter 35

Explanatory notes

Chapter 35 Albuminoidal substances; modified starches; glues; enzymes Notes. 1.-  This Chapter does not cover :        (a)   Yeasts (heading … or prophylactic uses), medicaments or other products of Chapter 30;        (c)   Enzymatic preparations for …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)   Yeasts (heading … or prophylactic uses), medicaments or other products of Chapter 30;        (c)   Enzymatic preparations for … soaking or washing preparations or other products of Chapter 34;        (e)   Hardened proteins (heading 39.13); …

Section I > Chapter 1

Explanatory notes

Chapter 1 Live animals Note. 1.-  This Chapter covers all live animals except :        (a)  Fish and crustaceans, molluscs and … 02.08 or 04.10 if they are edible animals fit for human consumption.  In other cases they are classified in …

Legal note

… Note. 1.-  This Chapter covers all live animals except :        (a)  Fish and crustaceans, molluscs and …

Section XI > Chapter 57

Explanatory notes

Chapter 57 Carpets and other textile floor coverings Notes. 1.‑  For the purposes of this Chapter, the term “carpets and other textile floor … but intended for use for other purposes. 2.‑  This Chapter does not cover floor covering underlays. GENERAL …

Legal note

… Notes. 1.‑  For the purposes of this Chapter, the term “carpets and other textile floor … but intended for use for other purposes. 2.‑  This Chapter does not cover floor covering underlays. …

Section V > Chapter 26

Explanatory notes

Chapter 26 Ores, slag and ash Notes. 1.-  This Chapter does not cover :        (a)      Slag or similar … of such oils (heading 27.10);        (d)      Basic slag of Chapter 31;        (e)      Slag wool, rock wool or similar …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)      Slag or similar … of such oils (heading 27.10);        (d)      Basic slag of Chapter 31;        (e)      Slag wool, rock wool or similar …

Section II > Chapter 6

Explanatory notes

Chapter 6 Live trees and other plants; bulbs, roots and the … 1.‑  Subject to the second part of heading 06.01, this Chapter covers only live trees and goods (including seedling … potatoes, onions, shallots, garlic or other products of Chapter 7. 2.‑  Any reference in heading 06.03 or 06.04 to …

Legal note

… 1.‑  Subject to the second part of heading 06.01, this Chapter covers only live trees and goods (including seedling … potatoes, onions, shallots, garlic or other products of Chapter 7. 2.‑  Any reference in heading 06.03 or 06.04 to …

Section IV > Chapter 24

Explanatory notes

Chapter 24 Tobacco and manufactured tobacco substitutes; … the intake of nicotine into the human body Note. 1.-  This Chapter does not cover medicinal cigarettes (Chapter 30). 2.-  Any products classifiable in heading 24.04 …

Legal note

… Note. 1.-  This Chapter does not cover medicinal cigarettes (Chapter 30). 2.-  Any products classifiable in heading 24.04 and any other heading of the Chapter are to be classified in heading 24.04. 3.-  For the …