Harmonized System

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Section X > Chapter 48

Explanatory notes

…        (e)    Sensitised paper or paperboard of headings 37.01 to 37.04;        (f)    Paper impregnated … thickness, or articles of such materials, other than wall coverings of heading 48.14 (Chapter 39);        (h)    … napkin liners). 3.‑  Subject to the provisions of Note 7, headings 48.01 to 48.05 include paper and paperboard which …

Legal note

…        (e)    Sensitised paper or paperboard of headings 37.01 to 37.04;        (f)    Paper impregnated … thickness, or articles of such materials, other than wall coverings of heading 48.14 (Chapter 39);        (h)    … napkin liners). 3.‑  Subject to the provisions of Note 7, headings 48.01 to 48.05 include paper and paperboard which …

Section IX > Chapter 44

Explanatory notes

… Chapter does not cover :         (a)   Wood, in chips, in shavings, crushed, ground or powdered, of a kind used … Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings);         (p)   Articles of Chapter 95 (for …

Legal note

… Chapter does not cover :         (a)   Wood, in chips, in shavings, crushed, ground or powdered, of a kind used … Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings);         (p)   Articles of Chapter 95 (for …

Section XV > Chapter 72

Explanatory notes

… the Nomenclature, the following expressions have the meanings hereby assigned to them :       (a)   Pig iron … at (a) above.       (c)   Ferro‑alloys        Alloys in pigs, blocks, lumps or similar primary forms, in forms … the exception of certain types produced in the form of castings) are usefully malleable and which contain by weight …

Legal note

… the Nomenclature, the following expressions have the meanings hereby assigned to them :       (a)   Pig iron … at (a) above.       (c)   Ferro‑alloys        Alloys in pigs, blocks, lumps or similar primary forms, in forms … the exception of certain types produced in the form of castings) are usefully malleable and which contain by weight …

Section XVI

Explanatory notes

… stones (natural, synthetic or reconstructed) of headings 71.02 to 71.04, or articles wholly of such stones …       (a)   Parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 84.09, 84.31, 84.48, 84.66, 84.73, 84.87, 85.03, …

Legal note

… stones (natural, synthetic or reconstructed) of headings 71.02 to 71.04, or articles wholly of such stones …       (a)   Parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 84.09, 84.31, 84.48, 84.66, 84.73, 84.87, 85.03, …

Section XII > Chapter 64

Explanatory notes

… does not cover :        (a)    Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting … of heading 64.06, the term “parts” does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate …

Legal note

… does not cover :        (a)    Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting … of heading 64.06, the term “parts” does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate …

Section XXI > Chapter 97

Explanatory notes

… natural or cultured, or precious or semi‑precious stones (headings 71.01 to 71.03). 2.‑  Heading 97.01 does not apply … For the purposes of heading 97.02, the expression “original engravings, prints and lithographs” means impressions … the preceding headings of this Chapter. 6.‑  Frames around paintings, drawings, pastels, collages or similar decorative …

Legal note

… natural or cultured, or precious or semi‑precious stones (headings 71.01 to 71.03). 2.‑  Heading 97.01 does not apply … For the purposes of heading 97.02, the expression “original engravings, prints and lithographs” means impressions … the preceding headings of this Chapter. 6.‑  Frames around paintings, drawings, pastels, collages or similar decorative …

Section VI > Chapter 38

Explanatory notes

… oil; Dippel’s oil;          (c)  Ink removers put up in packings for retail sale;          (d)  Stencil correctors, … tapes (other than those of heading 96.12), put up in packings for retail sale; and          (e)  Ceramic firing … metals (heading 38.24). (5)   Ink removers put up in packings for retail sale (heading 38.24). For the purposes …

Legal note

… oil; Dippel’s oil;          (c)  Ink removers put up in packings for retail sale;          (d)  Stencil correctors, … tapes (other than those of heading 96.12), put up in packings for retail sale; and          (e)  Ceramic firing …

Section XI

Explanatory notes

… of heading 33.06;         (f)     Sensitised textiles of headings 37.01 to 37.04;         (g)     Monofilament of …         (n)     Footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;         (o)     … (for example, furniture, bedding, luminaires and lighting fittings);         (t)     Articles of Chapter 95 (for …

Legal note

… of heading 33.06;         (f)     Sensitised textiles of headings 37.01 to 37.04;         (g)     Monofilament of …         (n)     Footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;         (o)     … (for example, furniture, bedding, luminaires and lighting fittings);         (t)     Articles of Chapter 95 (for …

Section XIV > Chapter 71

Explanatory notes

… metal, are to be classified in this Chapter. 2.-  (A) Headings 71.13, 71.14 and 71.15 do not cover articles in … metal is present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, …        (b)   Sterile surgical suture materials, dental fillings or other goods of Chapter 30;        (c)   Goods of …

Legal note

… metal, are to be classified in this Chapter. 2.-  (A) Headings 71.13, 71.14 and 71.15 do not cover articles in … metal is present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, …        (b)   Sterile surgical suture materials, dental fillings or other goods of Chapter 30;        (c)   Goods of …

Section II > Chapter 9

Explanatory notes

… maté and spices Notes. 1.-  Mixtures of the products of headings 09.04 to 09.10 are to be classified as follows : … this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading 21.03. 2.-  This … (cereal flour, ground rusk, dextrose, etc.). (b) Food colourings (e.g., xanthophyll). (c) Products added to …

Legal note

… Notes. 1.-  Mixtures of the products of headings 09.04 to 09.10 are to be classified as follows : … (b) Mixtures of two or more of the products of different headings are to be classified in heading 09.10.     The … this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading 21.03. 2.-  This …