Harmonized System

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Section I > Chapter 4

Explanatory notes

… milk or partially or completely skimmed milk. 2.-  For the purposes of heading 04.03, yogurt may be concentrated or … retains the essential character of yogurt. 3.-  For the purposes of heading 04.05 :        (a)     The term “butter” …

Legal note

… milk or partially or completely skimmed milk. 2.-  For the purposes of heading 04.03, yogurt may be concentrated or … retains the essential character of yogurt. 3.-  For the purposes of heading 04.05 :        (a)     The term “butter” …

Section VI > Chapter 38

Explanatory notes

… or woven gauze (Section XIV or XV). 2.-  (A)  For the purpose of heading 38.22, the expression “certified … are suitable for analytical, calibrating or referencing purposes.       (B)  With the exception of the products of …

Legal note

… or woven gauze (Section XIV or XV). 2.-  (A)  For the purpose of heading 38.22, the expression “certified … are suitable for analytical, calibrating or referencing purposes.       (B)  With the exception of the products of …

Section XIV > Chapter 71

Explanatory notes

… specified in Note 2 (b) to Chapter 96. 5.-  For the purposes of this Chapter, any alloy (including a sintered … and in no other heading of the Nomenclature. 9.-  For the purposes of heading 71.13, the expression “articles of … natural or reconstituted amber, jet or coral. 10.-  For the purposes of heading 71.14, the expression “articles of …

Legal note

… specified in Note 2 (b) to Chapter 96. 5.-  For the purposes of this Chapter, any alloy (including a sintered … and in no other heading of the Nomenclature. 9.-  For the purposes of heading 71.13, the expression “articles of … natural or reconstituted amber, jet or coral. 10.- For the purposes of heading 71.14, the expression “articles of …

Section V > Chapter 27

Explanatory notes

… distillation method is used (Chapter 39). 3.-  For the purposes of heading 27.10, “waste oils” means waste … for machining operations. Subheading Notes. 1.-  For the purposes of subheading 2701.11, “anthracite” means coal … mineral‑matter‑free basis) not exceeding 14 %. 2.-  For the purposes of subheading 2701.12, “bituminous coal” means coal …

Legal note

… distillation method is used (Chapter 39). 3.-  For the purposes of heading 27.10, “waste oils” means waste … for machining operations. Subheading Notes. 1.-  For the purposes of subheading 2701.11, “anthracite” means coal … mineral‑matter‑free basis) not exceeding 14 %. 2.-  For the purposes of subheading 2701.12, “bituminous coal” means coal …

Section XII > Chapter 64

Explanatory notes

… or similar protective sportswear (Chapter 95). 2.-  For the purposes of heading 64.06, the term “parts” does not include … or buttons or other goods of heading 96.06. 3.-  For the purposes of this Chapter :        (a)    the terms “rubber” …

Legal note

… or similar protective sportswear (Chapter 95). 2.-  For the purposes of heading 64.06, the term “parts” does not include … or buttons or other goods of heading 96.06. 3.-  For the purposes of this Chapter :        (a)    the terms “rubber” …

Section XX > Chapter 95

Explanatory notes

… of apparel of textiles, of Chapter 61 or 62, whether or not incorporating incidentally protective components such as … or        (x)    Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed …

Legal note

… of apparel of textiles, of Chapter 61 or 62, whether or not incorporating incidentally protective components such as … or        (x)    Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed …

Section IX > Chapter 44

Explanatory notes

… in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 12.11);         (b)   Bamboos or other … materials of a woody nature. Subheading Notes. 1.-  For the purposes of subheading 4401.31, the expression “wood … 25 mm and a length not exceeding 100 mm. 2.-  For the purposes of subheading 4401.32, the expression “wood …

Legal note

… in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 12.11);         (b)   Bamboos or other … materials of a woody nature. Subheading Notes. 1.-  For the purposes of subheading 4401.31, the expression “wood … 25 mm and a length not exceeding 100 mm. 2.-  For the purposes of subheading 4401.32, the expression “wood …

Section VII > Chapter 40

Explanatory notes

… than one and a half times their original length. For the purposes of this test, substances necessary for the … agents, or similar special‑purpose additives. 6.‑ For the purposes of heading 40.04, the expression “waste, parings … vulcanisation with sulphur is relevant only for the purposes of Note 4, i.e., for determining whether a …

Legal note

… than one and a half times their original length. For the purposes of this test, substances necessary for the … agents, or similar special‑purpose additives. 6.‑ For the purposes of heading 40.04, the expression “waste, parings …

Section IV > Chapter 22

Explanatory notes

… (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as … Perfumery or toilet preparations (Chapter 33). 2.-  For the purposes of this Chapter and of Chapters 20 and 21, the … shall be determined at a temperature of 20 °C. 3.-  For the purposes of heading 22.02, the term “non‑alcoholic …

Legal note

… (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as … Perfumery or toilet preparations (Chapter 33). 2.-  For the purposes of this Chapter and of Chapters 20 and 21, the … shall be determined at a temperature of 20 °C. 3.-  For the purposes of heading 22.02, the term “non‑alcoholic …

Section XI > Chapter 52

Explanatory notes

… Chapter 52 Cotton Subheading Note. 1.‑  For the purposes of subheadings 5209.42 and 5211.42, the expression … of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the …

Legal note

… Subheading Note. 1.‑  For the purposes of subheadings 5209.42 and 5211.42, the expression … of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the …