Harmonized System

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Section X > Chapter 48

Explanatory notes

… “paper” includes references to paperboard (irrespective of thickness or weight per m 2 ). 2.‑  This Chapter does not … plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wall … paper or paperboard (heading 68.05) or paper‑ or paperboard‑backed mica (heading 68.14) (paper and paperboard coated …

Legal note

… “paper” includes references to paperboard (irrespective of thickness or weight per m 2 ). 2.‑  This Chapter does not … plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wall … paper or paperboard (heading 68.05) or paper‑ or paperboard‑backed mica (heading 68.14) (paper and paperboard coated …

Section V > Chapter 26

Explanatory notes

… Basic slag of Chapter 31;        (e)      Slag wool, rock wool or similar mineral wools (heading 68.06);        … metal (heading 71.12 or 85.49); or        (g)      Copper, nickel or cobalt mattes produced by any process of smelting … 2620.21, “leaded gasoline sludges and leaded anti-knock compound sludges” mean sludges obtained from storage …

Legal note

… Basic slag of Chapter 31;        (e)      Slag wool, rock wool or similar mineral wools (heading 68.06);        … metal (heading 71.12 or 85.49); or        (g)      Copper, nickel or cobalt mattes produced by any process of smelting … 2620.21, “leaded gasoline sludges and leaded anti-knock compound sludges” mean sludges obtained from storage …

Section XVII

Explanatory notes

…        (a)   In Chapter 86 if designed to travel on a guide‑track (hovertrains);        (b)   In Chapter 87 if designed … classified under the above provisions.        Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and signalling, safety or …

Legal note

…        (a)   In Chapter 86 if designed to travel on a guide‑track (hovertrains);        (b)   In Chapter 87 if designed … classified under the above provisions.        Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and signalling, safety or …

Section XX > Chapter 94

Explanatory notes

…        (k)    Articles of Chapter 91 (for example, clocks and clock cases);        (l)    Toy furniture or toy … for games (heading 95.04), furniture for conjuring tricks or decorations (other than lighting strings) such as …

Legal note

…        (k)    Articles of Chapter 91 (for example, clocks and clock cases);        (l)    Toy furniture or toy … for games (heading 95.04), furniture for conjuring tricks or decorations (other than lighting strings) such as …

Section XIV > Chapter 71

Explanatory notes

… of Chapter 64 or 65;        (ij)   Umbrellas, walking-sticks or other articles of Chapter 66;        (k)   … Articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments);        (m)   Arms …

Legal note

… of Chapter 64 or 65;        (ij)   Umbrellas, walking-sticks or other articles of Chapter 66;        (k)   … Articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments);        (m)   Arms …

Section IX > Chapter 44

Explanatory notes

…   Goods of Chapter 66 (for example, umbrellas and walking‑sticks and parts thereof);         (ij)   Goods of … wares);      (m)  Goods of Section XVIII (for example, clock cases and musical instruments and parts thereof); …

Legal note

…   Goods of Chapter 66 (for example, umbrellas and walking‑sticks and parts thereof);         (ij)   Goods of … wares);      (m)  Goods of Section XVIII (for example, clock cases and musical instruments and parts thereof); …

Section XI > Chapter 50

Explanatory notes

… by which certain shellfish of the Pinna family cling to rocks) are also classified in this Chapter. Generally …

Classification opinions

… having a semi-formed hem obtained merely by folding back the edge. Adoption : 1961 … 2. Fabrics of which the surface is decorated by the application of textile flock or dust to produce an embroidery effect. … : 1964 … 3. Strips of a width not exceeding 30 cm and of thickness of less than 3 mm simply cut from piece goods …

Section XI > Chapter 56

Explanatory notes

… (c)    Natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (heading 68.05);        (d)    Agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading 68.14);        (e)    Metal foil on a backing of felt or nonwovens (generally Section XIV or XV); …

Legal note

… (c)    Natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (heading 68.05);        (d)    Agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading 68.14);        (e)    Metal foil on a backing of felt or nonwovens (generally Section XIV or XV); …

Section VII > Chapter 40

Explanatory notes

… and other dispersions and solutions);        (b)   Blocks of irregular shape, lumps, bales, powders, granules, … and “strip” apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to … are defined in Note 9 to this Chapter and include blocks of regular geometric shape. Plates, sheets and strip …

Legal note

… and other dispersions and solutions);        (b)   Blocks of irregular shape, lumps, bales, powders, granules, … and “strip” apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to …

Section VI > Chapter 31

Explanatory notes

… goods, provided that they are not put up in the forms or packages described in heading 31.05 :        (a)  Goods … goods, provided that they are not put up in the forms or packages described in heading 31.05 :        (a)  Goods … goods, provided that they are not put up in the forms or packages described in heading 31.05 :        (a)  Goods …

Legal note

… goods, provided that they are not put up in the forms or packages described in heading 31.05 :        (a)  Goods … goods, provided that they are not put up in the forms or packages described in heading 31.05 :        (a)  Goods … goods, provided that they are not put up in the forms or packages described in heading 31.05 :        (a)  Goods …

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