Harmonized System

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Section V > Chapter 26

Explanatory notes

… mainly of such oils (heading 27.10);        (d)      Basic slag of Chapter 31;        (e)      Slag wool, rock … in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals, …

Legal note

… mainly of such oils (heading 27.10);        (d)      Basic slag of Chapter 31;        (e)      Slag wool, rock … in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals, …

Section XVI > Chapter 84

Explanatory notes

… of heading 73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);       (e)  … does not cover :       (i)     Sewing machines for closing bags or similar containers (heading 84.52); or … 7.-  Heading 84.82 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not …

Legal note

… of heading 73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);       (e)  … does not cover :       (i)     Sewing machines for closing bags or similar containers (heading 84.52); or … 7.-  Heading 84.82 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not …

Section V > Chapter 27

Explanatory notes

… 60 % by volume distils at 300 °C, after conversion to 1,013 millibars when a reduced‑pressure distillation method is … a volatile matter limit (on a dry, mineral‑matter‑free basis) not exceeding 14 %. 2.-  For the purposes of … a volatile matter limit (on a dry, mineral‑matter‑free basis) exceeding 14 % and a calorific value limit (on a …

Legal note

… 60 % by volume distils at 300 °C, after conversion to 1,013 millibars when a reduced‑pressure distillation method is … a volatile matter limit (on a dry, mineral‑matter‑free basis) not exceeding 14 %. 2.-  For the purposes of … a volatile matter limit (on a dry, mineral‑matter‑free basis) exceeding 14 % and a calorific value limit (on a …

Section XI > Chapter 61

Explanatory notes

… outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit … cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the … purposes of heading 61.11 :        (a)    The expression “babies’ garments and clothing accessories” means articles …

Legal note

… outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit … cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the … purposes of heading 61.11 :        (a)    The expression “babies’ garments and clothing accessories” means articles …

Section XX > Chapter 95

Explanatory notes

… heading 42.06 or Section XI;        (d)    Sports bags or other containers of heading 42.02, 43.03 or 43.04; … of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics … cover video game consoles or machines operated by coins, banknotes, bank cards, tokens or by any other means of …

Legal note

… heading 42.06 or Section XI;        (d)    Sports bags or other containers of heading 42.02, 43.03 or 43.04; … of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics … cover video game consoles or machines operated by coins, banknotes, bank cards, tokens or by any other means of …

Section VI > Chapter 38

Explanatory notes

… (f)  Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading 26.20), spent catalysts of a kind used … electrical and electronic waste and scrap (including spent batteries) which fall in their appropriate headings of the …

Legal note

… (f)  Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading 26.20), spent catalysts of a kind used … electrical and electronic waste and scrap (including spent batteries) which fall in their appropriate headings of the …

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 XI > Chapter 62

Explanatory notes

… outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit … cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the … purposes of heading 62.09 :        (a)    The expression “babies’ garments and clothing accessories” means articles …

Legal note

… outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit … cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the … purposes of heading 62.09 :        (a)    The expression “babies’ garments and clothing accessories” means articles …

Section II > Chapter 12

Explanatory notes

… the purposes of heading 12.09, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, … seeds of vetches (other than those of the species Vicia faba ) or of lupines are to be regarded as “seeds of a kind … inter alia , to the following plants or parts thereof : basil, borage, ginseng, hyssop, liquorice, all species of …

Legal note

… the purposes of heading 12.09, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, … seeds of vetches (other than those of the species Vicia faba ) or of lupines are to be regarded as “seeds of a kind … inter alia , to the following plants or parts thereof : basil, borage, ginseng, hyssop, liquorice, all species of …

Section VII > Chapter 40

Explanatory notes

… whether or not vulcanised or hard : natural rubber, balata, gutta‑percha, guayule, chicle and similar natural … 64;        (c)   Headgear or parts thereof (including bathing caps) of Chapter 65;        (d)   Mechanical or … solutions);        (b)   Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms. 4.‑ …

Legal note

… whether or not vulcanised or hard : natural rubber, balata, gutta‑percha, guayule, chicle and similar natural … 64;        (c)   Headgear or parts thereof (including bathing caps) of Chapter 65;        (d)   Mechanical or … solutions);        (b)   Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms. 4.‑ …