Harmonized System

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Section XVII

Explanatory notes

… toboggans or the like of heading 95.06. 2.‑  The expressions “parts” and “parts and accessories” do not apply … to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A … below). and (b)   They must be suitable for use solely or principally with the articles of Chapters 86 to 88 …

Legal note

… toboggans or the like of heading 95.06. 2.‑  The expressions “parts” and “parts and accessories” do not apply … to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A …

Classification opinions

… control cables : (i) Identifiable as suitable for use solely or principally with a particular vehicle of Sect. …

Section VIII > Chapter 41

Explanatory notes

… the following are, however, to be classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of … prior to drying. 3.-   Throughout the Nomenclature the expression “composition leather” means only substances of … of animals mentioned in Note 1 (c) and referred to in the Explanatory Notes to headings 41.01 to 41.03.      Before …

Legal note

… the following are, however, to be classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of … prior to drying. 3.-   Throughout the Nomenclature the expression “composition leather” means only substances of …

Section VI > Chapter 28

Explanatory notes

… and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the … whose presence in the single chemical compound results solely and directly from the manufacturing process … and necessary method of putting up these products adopted solely for reasons of safety or for transport (in which case …

Legal note

… and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the …

Section XX > Chapter 96

Explanatory notes

… materials; heading 96.01 or 96.02 applies, however, to separately presented handles or other parts of such … pieces or antiques (Chapter 97). 2.-  In heading 96.02 the expression “vegetable or mineral carving material” means : … and mineral substitutes for jet. 3.-  In heading 96.03 the expression “prepared knots and tufts for broom or brush …

Legal note

… materials; heading 96.01 or 96.02 applies, however, to separately presented handles or other parts of such … pieces or antiques (Chapter 97). 2.-  In heading 96.02 the expression “vegetable or mineral carving material” means : … and mineral substitutes for jet. 3.-  In heading 96.03 the expression “prepared knots and tufts for broom or brush …

Section VIII > Chapter 42

Explanatory notes

… harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally Section XV);        (ij)    … in Chapter 71. 4.‑ For the purposes of heading  42.03, the expression “articles of apparel and clothing accessories” …

Legal note

… harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally Section XV);        (ij)    … in Chapter 71. 4.‑ For the purposes of heading  42.03, the expression “articles of apparel and clothing accessories” …

Section IV > Chapter 21

Explanatory notes

… 21.01 . 3.-  For the purposes of heading  21.04 , the expression “homogenised composite food preparations” means preparations consisting of a finely homogenised mixture of two or more basic ingredients …

Legal note

… 21.01 . 3.-  For the purposes of heading  21.04 , the expression “homogenised composite food preparations” means preparations consisting of a finely homogenised mixture of two or more basic ingredients …

Section I > Chapter 5

Explanatory notes

… regarded as “ivory”. 4.‑  Throughout the Nomenclature, the expression “horsehair” means hair of the manes or tails of …

Legal note

… regarded as “ivory”. 4.‑  Throughout the Nomenclature, the expression “horsehair” means hair of the manes or tails of …

Section IV > Chapter 19

Explanatory notes

… weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations … (heading 18.06). 4.- For the purposes of heading 19.04, the expression “otherwise prepared” means prepared or processed …

Legal note

… weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations … (heading 18.06). 4.- For the purposes of heading 19.04, the expression “otherwise prepared” means prepared or processed …

Section XX > Chapter 96 > Heading 9601

Explanatory notes

… may also be moulded. For the purposes of this heading, the expression “worked” refers to materials which have undergone … in the heading for the raw material in question (see the Explanatory Notes to headings 05.05 to 05.08). The heading … solid parts of the bodies of many animals, worked almost solely by cutting. (III)   Tortoise‑shell, obtained almost …

Section XVIII > Chapter 90 > Heading 9010

Explanatory notes

… film or paper in rolls or for automatically exposing developed film to rolls of photographic paper … clearly designed to be fitted to these articles or used separately. (F) Printing frames, including vacuum printing … and illuminated frames , without a developer, for making exposures only. (G) Film cutting machines and apparatus , of …