Harmonized System

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Section XVII > Chapter 87

Explanatory notes

… equipment remain classified in their respective headings even if presented with the tractor, and whether or … mounted on it. 3.‑  Motor chassis fitted with cabs fall in headings 87.02 to 87.04, and not in heading 87.06. 4.‑  … for use solely or principally with the motor vehicles of headings 87.01 to 87.05. GENERAL This Chapter covers the …

Legal note

… equipment remain classified in their respective headings even if presented with the tractor, and whether or … mounted on it. 3.‑  Motor chassis fitted with cabs fall in headings 87.02 to 87.04, and not in heading 87.06. 4.‑  … for use solely or principally with the motor vehicles of headings 87.01 to 87.05. …

Section XIII > Chapter 68

Explanatory notes

…        (g)   Electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;        … Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings);        (l)   Articles of Chapter 95 (for …

Legal note

…        (g)   Electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;        … Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings);        (l)   Articles of Chapter 95 (for …

Section XX > Chapter 96

Explanatory notes

… Chapter 94 (for example, furniture, luminaires and lighting fittings);      (l)    Articles of Chapter 95 (toys, games, … 4.-  Articles of this Chapter, other than those of headings 96.01 to 96.06 or 96.15, remain classified in the … stones (natural, synthetic or reconstructed). However, headings 96.01 to 96.06 and 96.15 include articles in which …

Legal note

… Chapter 94 (for example, furniture, luminaires and lighting fittings);      (l)    Articles of Chapter 95 (toys, games, … 4.-  Articles of this Chapter, other than those of headings 96.01 to 96.06 or 96.15, remain classified in the … stones (natural, synthetic or reconstructed). However, headings 96.01 to 96.06 and 96.15 include articles in which …

Section XVIII > Chapter 91

Explanatory notes

… precious metal (generally heading 71.15); clock or watch springs are, however, to be classified as clock or watch … to work without an escapement;        (f)   Ball bearings (heading 84.82); or        (g)   Articles of … stones (natural, synthetic or reconstructed) of headings  71.01 to 71.04. Watches with case of base metal …

Legal note

… precious metal (generally heading 71.15); clock or watch springs are, however, to be classified as clock or watch … to work without an escapement;        (f)   Ball bearings (heading 84.82); or        (g)   Articles of … stones (natural, synthetic or reconstructed) of headings  71.01 to 71.04. Watches with case of base metal …

Section II > Chapter 7

Explanatory notes

… does not cover forage products of heading 12.14. 2.‑  In headings 07.09, 07.10, 07.11 and 07.12 the word “vegetables” … all dried vegetables of the kinds falling in headings 07.01 to 07.11, other than : (a)  dried leguminous … (heading 07.13); (b)  sweet corn in the forms specified in headings 11.02 to 11.04; (c)  flour, meal, powder, flakes, …

Legal note

… does not cover forage products of heading 12.14. 2.‑  In headings 07.09, 07.10, 07.11 and 07.12 the word “vegetables” … all dried vegetables of the kinds falling in headings 07.01 to 07.11, other than : (a)  dried leguminous … (heading 07.13); (b)  sweet corn in the forms specified in headings 11.02 to 11.04; (c)  flour, meal, powder, flakes, …

Section I > Chapter 3

Explanatory notes

…        (d) Caviar or caviar substitutes prepared from fish eggs (heading 16.04). 2.-  In this Chapter the term … or by the addition of a small quantity of binder. 3.-  Headings 03.05 to 03.08 do not cover flours, meals and …

Legal note

…        (d) Caviar or caviar substitutes prepared from fish eggs (heading 16.04). 2.-  In this Chapter the term … or by the addition of a small quantity of binder. 3.-  Headings 03.05 to 03.08 do not cover flours, meals and …

Section V > Chapter 26

Explanatory notes

… process of smelting (Section XV). 2.-  For the purposes of headings 26.01 to 26.17, the term “ores” means minerals of … even if they are intended for non-metallurgical purposes. Headings 26.01 to 26.17 do not, however, include minerals …

Legal note

… process of smelting (Section XV). 2.-  For the purposes of headings 26.01 to 26.17, the term “ores” means minerals of … even if they are intended for non-metallurgical purposes. Headings 26.01 to 26.17 do not, however, include minerals …

Section XV > Chapter 74

Explanatory notes

… 1.‑  In this Chapter the following expressions have the meanings hereby assigned to them :         (a)   Refined … 1.‑  In this Chapter the following expressions have the meanings hereby assigned to them :         (a)   Copper‑zinc …

Legal note

… 1.‑  In this Chapter the following expressions have the meanings hereby assigned to them :         (a)   Refined … 1.‑  In this Chapter the following expressions have the meanings hereby assigned to them :         (a)   Copper‑zinc …

Section X > Chapter 49

Explanatory notes

… or other goods of Chapter 95; or        (d)   Original engravings, prints or lithographs (heading 97.02), postage … of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered pages … methods of ordinary hand printing (e.g., prints from engravings or woodcuts, other than originals) or mechanical …

Legal note

… or other goods of Chapter 95; or        (d)   Original engravings, prints or lithographs (heading 97.02), postage … of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered pages …

Section V > Chapter 25

Explanatory notes

… context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in … mix (heading 38.16);        (f)  Setts, curbstones or flagstones (heading  68.01 ); mosaic cubes or the like … or crystalline structure is allowed for products of headings 25.13 and 25.17, because the texts of these …

Legal note

… context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in … mix (heading 38.16);        (f)  Setts, curbstones or flagstones (heading  68.01 ); mosaic cubes or the like …