Harmonized System

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Section XXI > Chapter 97

Explanatory notes

… Chapter 97 Works of art, collectors’ pieces and antiques Notes. 1.‑  This Chapter does not cover :        (a)    … Chapter are to be classified in this Chapter and not in any other Chapter of the Nomenclature.       (B)    Heading …

Legal note

Notes. 1.‑  This Chapter does not cover :        (a)    …        (b)    Theatrical scenery, studio back‑cloths or the like, of painted canvas (heading 59.07) except … Chapter are to be classified in this Chapter and not in any other Chapter of the Nomenclature.        (B)    Heading …

Section XV > Chapter 79

Explanatory notes

… Chapter 79 Zinc and articles thereof Subheading Note. 1.‑  In this Chapter the following expressions have … in which zinc predominates by weight over each of the other elements, provided that the total content by weight of …

Legal note

… Subheading Note. 1.‑  In this Chapter the following expressions have … in which zinc predominates by weight over each of the other elements, provided that the total content by weight of such other elements exceeds …

Section XV > Chapter 82

Explanatory notes

… and forks, of base metal; parts thereof of base metal Notes. 1.‑  Apart from blow lamps, portable forges, grinding … articles with a blade, working edge, working surface or other working part of :       (a)    Base metal; …

Legal note

Notes. 1.‑  Apart from blow lamps, portable forges, grinding … articles with a blade, working edge, working surface or other working part of :       (a)    Base metal; …

Section II > Chapter 10

Explanatory notes

… The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, …

Legal note

… The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, …

Section I > Chapter 2

Explanatory notes

… Chapter 2 Meat and edible meat offal Note. 1.-  This Chapter does not cover :       (a) Products … blood (heading 05.11 or 30.02); or       (d) Animal fat, other than products of heading 02.09 (Chapter 15). GENERAL … (2) falls in heading 05.10 when fresh, chilled, frozen or otherwise provisionally preserved and in heading 30.01 when …

Legal note

Note. 1.-  This Chapter does not cover :       (a) Products of the kinds described in … blood (heading 05.11 or 30.02); or       (d) Animal fat, other than products of heading 02.09 (Chapter 15). …

Section II > Chapter 12

Explanatory notes

… and fruit; industrial or medicinal plants; straw and fodder Notes. 1.-  Heading 12.07 applies, inter alia , to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard … For the purposes of heading 12.09, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable …

Legal note

Notes. 1.-  Heading 12.07 applies, inter alia , to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard … For the purposes of heading 12.09, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable …

Section II > Chapter 8

Explanatory notes

… 8 Edible fruit and nuts; peel of citrus fruit or melons Notes. 1.-  This Chapter does not cover inedible nuts or … by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain … and peel of melons or citrus fruit, prepared or preserved otherwise than as described above ( Chapter 20 ). (iii)  …

Legal note

Notes. 1.-  This Chapter does not cover inedible nuts or … heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate),        (b)  To improve or maintain their … by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain …

Section VIII > Chapter 43

Explanatory notes

… Chapter 43 Furskins and artificial fur; manufactures thereof Notes. 1.‑   Throughout the Nomenclature references to “furskins”, other than to raw furskins of heading 43.01, apply to hides …

Legal note

Notes. 1.‑   Throughout the Nomenclature references to “furskins”, other than to raw furskins of heading 43.01, apply to hides …

Section XV > Chapter 80

Explanatory notes

… Chapter 80 Tin and articles thereof Subheading Note. 1.‑  In this Chapter the following expressions have … than the limit specified in the following table : TABLE ‑ Other elements Element Limiting content % by weight Bi …

Legal note

… Subheading Note. 1.‑  In this Chapter the following expressions have … than the limit specified in the following table : TABLE ‑ Other elements Element Limiting content % by weight Bi …

Section II > Chapter 11

Explanatory notes

… the milling industry; malt; starches; inulin; wheat gluten Notes. 1.-  This Chapter does not cover :        (a)    … or starches of heading 19.01;        (c)    Corn flakes or other products of heading 19.04;        (d)    Vegetables, … not  exceeding  that indicated in Column (3).      Otherwise, they fall in heading 23.02. However, germ of …

Legal note

Notes. 1.-  This Chapter does not cover :        (a)    … or starches of heading 19.01;        (c)    Corn flakes or other products of heading 19.04;        (d)    Vegetables, … not  exceeding  that indicated in Column (3).      Otherwise, they fall in heading 23.02. However, germ of …