Harmonized System

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Section II > Chapter 11

Explanatory notes

Chapter 11 Products of the milling industry; malt; starches; … inulin; wheat gluten Notes. 1.-  This Chapter does not cover :        (a)    Roasted malt put up as coffee … or starches of heading 19.01;        (c)    Corn flakes or other products of heading 19.04;        (d)    Vegetables, …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)    Roasted malt put up as coffee … or starches of heading 19.01;        (c)    Corn flakes or other products of heading 19.04;        (d)    Vegetables, …

Section V > Chapter 26

Explanatory notes

Chapter 26 Ores, slag and ash Notes. 1.-  This Chapter does not cover :        (a)      Slag or similar industrial waste …        (b)      Natural magnesium carbonate (magnesite), whether or not calcined (heading 25.19);        (c)      …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)      Slag or similar industrial waste …        (b)      Natural magnesium carbonate (magnesite), whether or not calcined (heading 25.19);        (c)      …

Section VI

Explanatory notes

… OF THE CHEMICAL OR ALLIED INDUSTRIES Notes. 1.-  (A) Goods (other than radioactive ores) answering to a description in heading 28.44 or 28.45 are to … of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be …

Legal note

… Notes. 1.-  (A) Goods (other than radioactive ores) answering to a description in heading 28.44 or 28.45 are to … of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be …

Section I > Chapter 2

Explanatory notes

Chapter 2 Meat and edible meat offal Note. 1.-  This Chapter does not cover :       (a) Products of the kinds described in … non-living insects (heading 04.10);       (c) Guts, bladders or stomachs of animals (heading 05.04) or animal …

Legal note

… Note. 1.-  This Chapter does not cover :       (a) Products of the kinds described in … non-living insects (heading 04.10);       (c) Guts, bladders or stomachs of animals (heading 05.04) or animal …

Section XI > Chapter 60

Explanatory notes

Chapter 60 Knitted or crocheted fabrics Notes. 1.‑  This Chapter does not cover :        (a)   Crochet lace of heading 58.04;        … (c)   Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, knitted or …

Legal note

… Notes. 1.‑  This Chapter does not cover :        (a)   Crochet lace of heading 58.04;        … (c)   Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, knitted or …

Section II > Chapter 9

Explanatory notes

Chapter 9 Coffee, tea, maté and spices Notes. 1.-  Mixtures … heading;     (b) Mixtures of two or more of the products of different headings are to be classified in heading 09.10.     The addition of other substances to the products of headings 09.04 to 09.10 …

Legal note

… heading;     (b) Mixtures of two or more of the products of different headings are to be classified in heading 09.10.     The addition of other substances to the products of headings 09.04 to 09.10 … Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed …

Section VI > Chapter 37

Explanatory notes

Chapter 37 Photographic or cinematographic goods Notes. 1.-  This Chapter does not cover waste or scrap. 2.-  In this Chapter the word … formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive, including …

Legal note

… Notes. 1.-  This Chapter does not cover waste or scrap. 2.-  In this Chapter the word … formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive, including …

Section XVIII > Chapter 92

Explanatory notes

Chapter 92 Musical instruments; parts and accessories of such articles Notes. 1.‑ This Chapter does not cover : (a) Parts of general use, as defined in Note 2 to Section XV, of base …

Legal note

… Notes. 1.‑  This Chapter does not cover :        (a)   Parts of general use, as defined in Note 2 to Section XV, of base …

Section XXI > Chapter 97

Explanatory notes

Chapter 97 Works of art, collectors’ pieces and antiques Notes. 1.‑  This Chapter does not cover :        (a)    Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of heading 49.07; …

Legal note

… Notes. 1.‑  This Chapter does not cover :        (a)    Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of heading 49.07; …

Section XV > Chapter 73

Explanatory notes

Chapter 73 Articles of iron or steel Notes. 1.‑  In this … obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical …

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 …