Harmonized System

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Section XX > Chapter 96

Explanatory notes

… or walking‑sticks);      (c)    Imitation jewellery (heading 71.17);      (d)    Parts of general use, as defined … goods of plastics (Chapter 39);      (e)    Cutlery or other articles of Chapter 82 with handles or other parts of … 4.-  Articles of this Chapter, other than those of headings 96.01 to 96.06 or 96.15, remain classified in the

Legal note

… or walking‑sticks);      (c)    Imitation jewellery (heading 71.17);      (d)    Parts of general use, as defined … goods of plastics (Chapter 39);      (e)    Cutlery or other articles of Chapter 82 with handles or other parts of … 4.-  Articles of this Chapter, other than those of headings 96.01 to 96.06 or 96.15, remain classified in the

Section IV > Chapter 22

Explanatory notes

… does not cover :        (a)  Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby … exceeding 0.5 % vol. Alcoholic beverages are classified in headings 22.03 to 22.06 or heading 22.08 as appropriate. …

Legal note

… does not cover :        (a)  Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby … exceeding 0.5 % vol. Alcoholic beverages are classified in headings 22.03 to 22.06 or heading 22.08 as appropriate. …

Section VI > Chapter 37

Explanatory notes

… Chapter does not cover waste or scrap. 2.-  In this Chapter the word “photographic” relates to the process by which … plates are often called thermosensitive/thermal plates or heat sensitive plates. The most common emulsions are based … to special conditions explained in the Explanatory Note to heading 37.07, the Chapter also includes chemical products …

Legal note

… Chapter does not cover waste or scrap. 2.-  In this Chapter the word “photographic” relates to the process by which … formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive, including thermosensitive, surfaces. …

Section IV > Chapter 17

Explanatory notes

… cover :        (a) Sugar confectionery containing cocoa (heading 18.06);        (b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) …

Legal note

… cover :        (a) Sugar confectionery containing cocoa (heading 18.06);        (b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) …

Section XVII > Chapter 89

Explanatory notes

… Ships, boats and floating structures Note. 1.‑  A hull, an unfinished or incomplete vessel, assembled, unassembled or … vessel unassembled or disassembled, is to be classified in heading 89.06 if it does not have the essential character of … parts and accessories are classified in the appropriate headings elsewhere in the Nomenclature, for example : (1) …

Legal note

… Note. 1.‑  A hull, an unfinished or incomplete vessel, assembled, unassembled or … vessel unassembled or disassembled, is to be classified in heading 89.06 if it does not have the essential character of a vessel of a particular kind. …

Section IV > Chapter 21

Explanatory notes

… Chapter does not cover :        (a) Mixed vegetables of heading  07.12 ;        (b) Roasted coffee substitutes … (c)  Flavoured tea (heading  09.02 );        (d) Spices or other products of headings  09.04 to 09.10 ;        (e)  Food preparations, …

Legal note

… Chapter does not cover :        (a) Mixed vegetables of heading  07.12 ;        (b) Roasted coffee substitutes … (c)  Flavoured tea (heading  09.02 );        (d) Spices or other products of headings  09.04 to 09.10 ;        (e)  Food preparations, …

Section XV > Chapter 73

Explanatory notes

… 73 Articles of iron or steel Notes. 1.‑  In this Chapter the expression “cast iron” applies to products obtained by … Chapter covers a certain number of specific articles in headings 73.01 to 73.24, and in headings 73.25 and 73.26 a … pipes” and “hollow profiles” have the following meanings hereby assigned to them : (1) Tubes and pipes Concentric …

Legal note

… Notes. 1.‑  In this Chapter the expression “cast iron” applies to products obtained by … casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in Note 1 (d) …

Section XV > Chapter 83

Explanatory notes

… 83 Miscellaneous articles of base metal Notes. 1.‑  For the purposes of this Chapter, parts of base metal are to be … parent articles. However, articles of iron or steel of heading 73.12, 73.15, 73.17, 73.18 or 73.20, or similar … or nails; these goods are classified in the appropriate headings of Chapters 73 to 76 and 78 to 81 (see Note 2 to …

Legal note

… Notes. 1.‑  For the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However, articles of iron or steel of heading 73.12, 73.15, 73.17, 73.18 or 73.20, or similar …

Section IV > Chapter 18

Explanatory notes

thereof (Chapter 16);        (b)     Preparations of headings 04.03, 19.01, 19.02, 19.04, 19.05, 21.05, 22.02, …

Legal note

thereof (Chapter 16);        (b)     Preparations of headings 04.03, 19.01, 19.02, 19.04, 19.05, 21.05, 22.02, …

Section I > Chapter 1

Explanatory notes

… except :        (a)  Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06, 03.07 or 03.08;        (b)  Cultures … insects, which die during transport are classified in headings 02.01 to 02.05, 02.07, 02.08 or 04.10 if they are …

Legal note

… except :        (a)  Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06, 03.07 or 03.08;        (b)  Cultures of micro‑organisms and other products of heading 30.02; and        (c)  Animals of heading 95.08. …