Harmonized System

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Section VII > Chapter 40

Explanatory notes

… rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as … of articles and whether or not printed or otherwise surface‑worked, but not otherwise cut to shape or further worked.     In heading 40.08 the expressions “rods” and …

Legal note

… rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as … of articles and whether or not printed or otherwise surface‑worked, but not otherwise cut to shape or further worked.     In heading 40.08 the expressions “rods” and …

Section VIII > Chapter 43

Explanatory notes

… animals which have been tanned or dressed with the hair or wool on. 2.‑   This Chapter does not cover :        (a)   … 67.01);        (b)   Raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1 (c) to that Chapter); … of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include …

Legal note

… animals which have been tanned or dressed with the hair or wool on. 2.‑   This Chapter does not cover :        (a)   … 67.01);        (b)   Raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1 (c) to that Chapter); … of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include …

Section XVI

Explanatory notes

… wholly of such stones of heading 71.16, except unmounted worked sapphires and diamonds for styli (heading 85.22); … classified according to the constituent material of their working part (for example, in Chapter 40, 42, 43, 45 or 59 … (e.g., pumps wholly of plastics) and parts of plastics, of wood, precious metals, etc. The Section does not , however, …

Legal note

… wholly of such stones of heading 71.16, except unmounted worked sapphires and diamonds for styli (heading 85.22); … classified according to the constituent material of their working part (for example, in Chapter 40, 42, 43, 45 or 59 …

Section XIII > Chapter 68

Explanatory notes

… or        (n)   Articles of Chapter 97 (for example, works of art). 2.-  In heading 68.02 the expression “worked monumental or building stone” applies not only to the … of the original raw material (e.g., fusion to produce slag wool, fused basalt, etc.). * *    * Articles obtained by …

Legal note

… or        (n)   Articles of Chapter 97 (for example, works of art). 2.-  In heading 68.02 the expression “worked monumental or building stone” applies not only to the … example, quartzite, flint, dolomite and steatite) similarly worked; it does not, however, apply to slate. …

Section VII > Chapter 39

Explanatory notes

… or other containers of heading 42.02;         (n)  Plaits, wickerwork or other articles of Chapter 46;         (o)  … shape, whether or not printed or otherwise surface‑worked, uncut or cut into rectangles (including squares) but … assembly and permanent installation, for example, in shops, workshops, warehouses;         (h)  Ornamental architectural …

Legal note

… or other containers of heading 42.02;         (n)  Plaits, wickerwork or other articles of Chapter 46;         (o)  … shape, whether or not printed or otherwise surface‑worked, uncut or cut into rectangles (including squares) but … assembly and permanent installation, for example, in shops, workshops, warehouses;         (h)  Ornamental architectural …

Section II > Chapter 14

Explanatory notes

… to drawn or split rattans. The heading does not apply to chipwood (heading 44.04). 3.- Heading 14.04 does not apply to wood wool (heading 44.05) and prepared knots or tufts for … Chapter covers : (1) Vegetable materials, raw or simply worked, of a kind used primarily for plaiting, broom or …

Legal note

… to drawn or split rattans. The heading does not apply to chipwood (heading 44.04). 3.- Heading 14.04 does not apply to wood wool (heading 44.05) and prepared knots or tufts for …

Section II > Chapter 11

Explanatory notes

… heading 11.01 or 11.02 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in … by swelling or roasting, and bulgur wheat in the form of worked grains ( heading 19.04 ). (f)   Vegetables, prepared … . (g)   Residues derived from the sifting, milling or other working of cereals or of leguminous plants ( heading 23.02 …

Legal note

… heading 11.01 or 11.02 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in … (corn) products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm; … cereal products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 1.25 mm. …

Section XII > Chapter 64

Explanatory notes

… affixed or applied to the upper (Section XI);        (c)    Worn footwear of heading 63.09;        (d)    Articles of …        (a)    the terms “rubber” and “plastics” include woven fabrics or other textile products with an external … rubber or plastics or by carving from a solid piece of wood. (8)  Other footwear specially designed to protect …

Legal note

… affixed or applied to the upper (Section XI);        (c)    Worn footwear of heading 63.09;        (d)    Articles of …        (a)    the terms “rubber” and “plastics” include woven fabrics or other textile products with an external …

Section VIII > Chapter 41

Explanatory notes

… or 67.01; or         (c)   Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following … then either “vegetable tanned” (in baths containing certain woods, barks, leaves, etc., or their extracts), “mineral … waterproof, etc.  These processes consist of further working by softening, stretching, thinning, beating or …

Legal note

… or 67.01; or         (c)   Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following … in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine …

Section XI > Chapter 59

Explanatory notes

… the expression “textile fabrics” applies only to the woven fabrics of Chapters 50 to 55 and headings 58.03 and … a basis of amylaceous or similar substances;       (e)    Wood veneered on a backing of textile fabrics … (i)      Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, …

Legal note

… the expression “textile fabrics” applies only to the woven fabrics of Chapters 50 to 55 and headings 58.03 and … a basis of amylaceous or similar substances;       (e)    Wood veneered on a backing of textile fabrics … (i)      Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, …

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