Harmonized System

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Section XIII > Chapter 70

Explanatory notes

… articles of Chapter 95); or        (ij)   Buttons, fitted vacuum flasks, scent or similar sprays or other articles of … any process it has undergone before annealing;        (b)   cutting to shape does not affect the classification of glass …

Legal note

… articles of Chapter 95); or        (ij)   Buttons, fitted vacuum flasks, scent or similar sprays or other articles of … any process it has undergone before annealing;        (b)   cutting to shape does not affect the classification of glass …

Section II > Chapter 10

Explanatory notes

… Note. 1.-  The term “durum wheat” means wheat of the Triticum durum species and the hybrids derived from the inter‑specific crossing of Triticum durum which have the same number (28) of … in sheaves or in the ear. Grain obtained from cereals cut before maturity and still complete with husks is …

Legal note

… Note. 1.-  The term “durum wheat” means wheat of the Triticum durum species and the hybrids derived from the inter‑specific crossing of Triticum durum which have the same number (28) of …

Section II > Chapter 7

Explanatory notes

… corn ( Zea mays var. saccharata ), fruits of the genus Capsicum or of the genus Pimenta , fennel, parsley, chervil, … However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this … plants and parts of plants, although sometimes used for culinary purposes, e.g., basil, borage, hyssop, all species …

Legal note

… corn ( Zea mays var. saccharata ), fruits of the genus Capsicum or of the genus Pimenta , fennel, parsley, chervil, … However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this …

Section XI > Chapter 58

Explanatory notes

… woven weft pile fabrics which have not yet had the floats cut, at which stage they have no pile standing up. 3.‑  For … of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvedges (woven, …

Legal note

… woven weft pile fabrics which have not yet had the floats cut, at which stage they have no pile standing up. 3.‑  For … of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvedges (woven, …

Section X > Chapter 48

Explanatory notes

… 10.-  Heading 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated. … are allowed to build up around a large diameter roll to be cut off when the required thickness is reached. Machines … paper pulp (heading 48.12), cigarette paper, whether or not cut to size or in the form of booklets or tubes …

Legal note

… 10.-  Heading 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated. …

Section VIII > Chapter 42

Explanatory notes

… or other articles of heading 66.02;        (g)    Cuff‑links, bracelets or other imitation jewellery (heading … metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones …

Legal note

… or other articles of heading 66.02;        (g)    Cuff‑links, bracelets or other imitation jewellery (heading … metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones …

Section XX > Chapter 95

Explanatory notes

… Yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of … 2.‑  This Chapter includes articles in which natural or cultured pearls, precious or semi‑precious stones (natural, … may, in general, be made of any material except natural or cultured pearls, precious or semi‑precious stones (natural, …

Legal note

… Yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of … 2.‑  This Chapter includes articles in which natural or cultured pearls, precious or semi‑precious stones (natural, …

Section VI > Chapter 31

Explanatory notes

… in Note 2 (a), 3 (a), 4 (a) or 5 below); or        (c)  Cultured potassium chloride crystals (other than optical … containing not less than 0.2 % by weight of fluorine calculated on the dry anhydrous product.        (b)  …

Legal note

… in Note 2 (a), 3 (a), 4 (a) or 5 below); or        (c)  Cultured potassium chloride crystals (other than optical … containing not less than 0.2 % by weight of fluorine calculated on the dry anhydrous product.        (b)  …

Section XVII > Chapter 89

Explanatory notes

… it does not have the essential character of a vessel of a particular kind. GENERAL This Chapter covers ships, boats … coffer‑dams, landing stages and buoys. It also includes air‑cushion vehicles (hovercraft) designed to travel over water … years ( heading 97.06 ). Amphibious motor vehicles and air‑cushion vehicles designed to travel over both land and …

Legal note

… it does not have the essential character of a vessel of a particular kind. …

Section VIII > Chapter 41

Explanatory notes

… animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, … the leather frequently undergoes further treatment (“currying”) to remove irregularities of the surface and … bellies, cheeks), strips or sheets; pieces of leather cut to special shapes are, however, regarded as articles of …

Legal note

… animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, …