Harmonized System

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Section XI

Explanatory notes

… or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or … between weft‑faced twill, in which the weft thread is more apparent, and warp‑faced twill, in which the warp thread is more apparent. Both these twills present a different appearance …

Legal note

… or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or …

Section XII > Chapter 64

Explanatory notes

… material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to … sole glued, sewn or otherwise affixed or applied to the upper (Section XI);        (c)    Worn footwear of heading …        (e)    Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 90.21); or        …

Legal note

… material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to … sole glued, sewn or otherwise affixed or applied to the upper (Section XI);        (c)    Worn footwear of heading …        (e)    Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 90.21); or        …

Section VII > Chapter 39

Explanatory notes

… vulcanised fibre. The expression , however, does not apply to materials regarded as textile materials of … of Section XVI (machines and mechanical or electrical appliances);         (t)  Parts of aircraft or vehicles of …

Legal note

… vulcanised fibre. The expression , however, does not apply to materials regarded as textile materials of … of Section XVI (machines and mechanical or electrical appliances);         (t)  Parts of aircraft or vehicles of …

Section XV

Explanatory notes

… (f)  Articles of Section XVI (machinery, mechanical appliances and electrical goods);          (g)  Assembled … ships and boats, aircraft);          (h)  Instruments or apparatus of Section XVIII, including clock or watch … Articles of Chapter 94 (for example, furniture, mattress supports, luminaires and lighting fittings, illuminated …

Legal note

… (f)  Articles of Section XVI (machinery, mechanical appliances and electrical goods);          (g)  Assembled … ships and boats, aircraft);          (h)  Instruments or apparatus of Section XVIII, including clock or watch … Articles of Chapter 94 (for example, furniture, mattress supports, luminaires and lighting fittings, illuminated …

Section XV > Chapter 72

Explanatory notes

… carbon, subject to a maximum content of 10 % in the case of copper.       (d)   Steel        Ferrous materials other … or more of cobalt              ‑      0.4 % or more of copper              ‑      0.4 % or more of lead … 0.2 % of chromium              ‑      more than 0.3 % of copper              ‑      more than 0.3 % of nickel …

Legal note

… carbon, subject to a maximum content of 10 % in the case of copper.       (d)   Steel        Ferrous materials other … or more of cobalt              ‑      0.4 % or more of copper              ‑      0.4 % or more of lead … 0.2 % of chromium              ‑      more than 0.3 % of copper              ‑      more than 0.3 % of nickel …

Section II > Chapter 12

Explanatory notes

… plants; straw and fodder Notes. 1.-  Heading 12.07 applies, inter alia , to palm nuts and kernels, cotton … oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 08.01 or 08.02 or to olives …

Legal note

… Notes. 1.-  Heading 12.07 applies, inter alia , to palm nuts and kernels, cotton … oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 08.01 or 08.02 or to olives …

Section XV > Chapter 82

Explanatory notes

… stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or … metal, which retain their identity and function after the application of the abrasive. 2.‑  Parts of base metal of the … and cutting plates for electric shavers and electric hair clippers are to be classified in heading 85.10. 3.‑  Sets …

Legal note

… stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or … metal, which retain their identity and function after the application of the abrasive. 2.‑  Parts of base metal of the … and cutting plates for electric shavers and electric hair clippers are to be classified in heading 85.10. 3.‑  Sets …

Section VI > Chapter 29

Explanatory notes

… context otherwise requires, the headings of this Chapter apply only to :        (a)  Separate chemically defined … acids, or imides of polybasic acids.      These provisions apply only when the ring-position hetero-atoms are those … of subheadings concerned. 2.- Note 3 to Chapter 29 does not apply to the subheadings of this Chapter. GENERAL As a …

Legal note

… context otherwise requires, the headings of this Chapter apply only to :        (a)  Separate chemically defined … acids, or imides of polybasic acids.      These provisions apply only when the ring-position hetero-atoms are those … of subheadings concerned. 2.- Note 3 to Chapter 29 does not apply to the subheadings of this Chapter. …

Section IX > Chapter 44

Explanatory notes

… machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights’ wares);      (m)  Goods of … or electrical agencies. 3.‑ Headings 44.14 to 44.21 apply to articles of the respective descriptions of particle … any reference to “wood” in a heading of this Chapter applies also to bamboos and other materials of a woody …

Legal note

… machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights’ wares);      (m)  Goods of … or electrical agencies. 3.‑ Headings 44.14 to 44.21 apply to articles of the respective descriptions of particle … any reference to “wood” in a heading of this Chapter applies also to bamboos and other materials of a woody …

Section XI > Chapter 59

Explanatory notes

… purposes of this Chapter the expression “textile fabrics” applies only to the woven fabrics of Chapters 50 to 55 and … of heading 59.05, the expression “textile wall coverings” napplies to products in rolls, of a width of not less than … to permit pasting).   This heading does not, however, apply to wall coverings consisting of textile flock or dust …

Legal note

… purposes of this Chapter the expression “textile fabrics” applies only to the woven fabrics of Chapters 50 to 55 and … of heading 59.05, the expression “textile wall coverings” napplies to products in rolls, of a width of not less than … to permit pasting).   This heading does not, however, apply to wall coverings consisting of textile flock or dust …