Harmonized System

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Section IV > Chapter 17

Explanatory notes

… 30. Subheading Notes. 1.‑ For the purposes of subheadings 1701.12, 1701.13 and 1701.14, “raw sugar” means sugar whose content of sucrose by …

Legal note

… 30. Subheading Notes. 1.‑ For the purposes of subheadings 1701.12, 1701.13 and 1701.14, “raw sugar” means sugar whose content of sucrose by …

Section XVII > Chapter 87

Explanatory notes

… working tools designed for fitting to tractors of heading 87.01 as interchangeable equipment remain classified in … on it. 3.‑  Motor chassis fitted with cabs fall in headings 87.02 to 87.04, and not in heading 87.06. 4.‑  Heading 87.12 includes …

Legal note

… working tools designed for fitting to tractors of heading 87.01 as interchangeable equipment remain classified in … on it. 3.‑  Motor chassis fitted with cabs fall in headings 87.02 to 87.04, and not in heading 87.06. 4.‑  Heading 87.12 includes …

Section XVI > Chapter 84

Explanatory notes

… (Chapter 69);       (c)  Laboratory glassware (heading 70.17); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading 70.19 or 70.20);       (d)  Articles of heading 73.21 or 73.22 or …

Legal note

… (Chapter 69);       (c)  Laboratory glassware (heading 70.17); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading 70.19 or 70.20);       (d)  Articles of heading 73.21 or 73.22 or …

Section XXI > Chapter 97

Explanatory notes

… (heading 59.07) except if they may be classified in heading 97.06; or        (c)    Pearls, natural or cultured, or … stones (headings 71.01 to 71.03). 2.‑  Heading 97.01 does not apply to mosaics that are mass-produced … or created by artists. 3.‑  For the purposes of heading 97.02, the expression “original engravings, prints and …

Legal note

… (heading 59.07) except if they may be classified in heading 97.06; or        (c)    Pearls, natural or cultured, or … stones (headings 71.01 to 71.03). 2.‑  Heading 97.01 does not apply to mosaics that are mass-produced … or created by artists. 3.‑  For the purposes of heading 97.02, the expression “original engravings, prints and …

Section X > Chapter 48

Explanatory notes

…        (e)    Sensitised paper or paperboard of headings 37.01 to 37.04;        (f)    Paper impregnated with … Cross direction Machine direction plus cross direction 60 700 1,510 1.9 6 70 830 1,790 2.3 7.2 80 965 2,070 2.8 8.3 …

Legal note

…        (e)    Sensitised paper or paperboard of headings 37.01 to 37.04;        (f)    Paper impregnated with … Cross direction Machine direction plus cross direction 60 700 1,510 1.9 6 70 830 1,790 2.3 7.2 80 965 2,070 2.8 8.3 …

Section XII > Chapter 67

Explanatory notes

… powder-puffs or hair sieves (Chapter 96). 2.-  Heading 67.01 does not cover :        (a)   Articles in which … or foliage or parts thereof or made up articles of heading 67.02. 3.-  Heading 67.02 does not cover :        (a)   Articles of glass (Chapter 70); or        (b)   Artificial flowers, foliage or fruit of …

Legal note

… powder-puffs or hair sieves (Chapter 96). 2.-  Heading 67.01 does not cover :        (a)   Articles in which … or foliage or parts thereof or made up articles of heading 67.02. 3.-  Heading 67.02 does not cover :        (a)   Articles of glass (Chapter 70); or        (b)   Artificial flowers, foliage or fruit of …

Section XVI > Chapter 85

Explanatory notes

… on or about the person; (b) Articles of glass of heading 70.11; (c) Machines and apparatus of heading 84.86; (d) … of glass envelopes (including bulbs and tubes) of heading 70.11 . This Chapter covers : (1)   Machines and apparatus …

Legal note

… on or about the person; (b) Articles of glass of heading 70.11; (c) Machines and apparatus of heading 84.86; (d) … electric power and the dimensions of which do not exceed 170 mm x 100 mm x 45 mm. 5.‑  For the purposes of subheadings …

Section XIX > Chapter 93

Explanatory notes

… or        (f)   Collectors’ pieces or antiques (heading 97.05 or 97.06). 2.-  In heading 93.06, the reference to “parts … 95 ). (d)   Collectors’ pieces and antiques ( heading 97.05 or 97.06 ). The arms and parts thereof of this Chapter …

Legal note

… or        (f)   Collectors’ pieces or antiques (heading 97.05 or 97.06). 2.-  In heading 93.06, the reference to “parts …

Section X > Chapter 49

Explanatory notes

… (d)   Original engravings, prints or lithographs (heading 97.02), postage or revenue stamps, stamp‑postmarks, … or of base metal are classifiable in headings 69.14 , 70.20 and 83.10 respectively, or in heading 94.05 if …

Legal note

… (d)   Original engravings, prints or lithographs (heading 97.02), postage or revenue stamps, stamp‑postmarks, … first‑day covers, postal stationery or the like of heading 97.04, antiques of an age exceeding one hundred years or …

Section XVIII > Chapter 92

Explanatory notes

… 96.20); or (e) Collectors’ pieces or antiques (heading 97.05 or 97.06). 2.‑ Bows and sticks and similar devices used in … drums, musical boxes. (c)   Collectors’ pieces ( heading 97.05 ) (e.g., instruments having an historical or …

Legal note

… or        (e)   Collectors’ pieces or antiques (heading 97.05 or 97.06). 2.‑  Bows and sticks and similar devices used in …