Harmonized System

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Section V > Chapter 26

Explanatory notes

… (d)      Basic slag of Chapter 31;        (e)      Slag wool, rock wool or similar mineral wools (heading 68.06);        (f)      Waste or scrap of … iron, copper, nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, cobalt, bismuth, cadmium, …

Legal note

… (d)      Basic slag of Chapter 31;        (e)      Slag wool, rock wool or similar mineral wools (heading 68.06);        (f)      Waste or scrap of …

Section VI > Chapter 29

Explanatory notes

… or not containing impurities;        (b)  Mixtures of two or more isomers of the same organic compound (whether or … (heading 90.01). 3.- Goods which could be included in two or more of the headings of this Chapter are to be … (Note 1 (a)). An exception to this rule is created by the wording of heading 29.40 which, with regard to sugars, …

Legal note

… or not containing impurities;        (b)  Mixtures of two or more isomers of the same organic compound (whether or … (heading 90.01). 3.- Goods which could be included in two or more of the headings of this Chapter are to be …

Section XX > Chapter 95

Explanatory notes

…        (a)    Candles (heading 34.06);        (b)    Fireworks or other pyrotechnic articles of heading 36.04; … means of propulsion (Chapter 44 for such articles made of wood);        (r)    Spectacles, goggles or the like, for … Rule 3 (b), and which, if presented separately, would be classified in other headings, provided the articles …

Legal note

…        (a)    Candles (heading 34.06);        (b)    Fireworks or other pyrotechnic articles of heading 36.04; … means of propulsion (Chapter 44 for such articles made of wood);        (r)    Spectacles, goggles or the like, for … Rule 3 (b), and which, if presented separately, would be classified in other headings, provided the articles …

Section XVI > Chapter 85

Explanatory notes

… footwear or ear pads or other electrically warmed articles worn on or about the person; (b) Articles of glass of … 85.17, the term "smartphones” means telephones for cellular networks, equipped with a mobile operating system designed …

Legal note

… footwear or ear pads or other electrically warmed articles worn on or about the person; (b) Articles of glass of … 85.17, the term "smartphones” means telephones for cellular networks, equipped with a mobile operating system designed …

Section VI > Chapter 38

Explanatory notes

… in the form of, for example, finely divided powder or woven gauze (Section XIV or XV). 2.-  (A)  For the purpose … a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken … or other substances with nutritive value” in a mixture would not suffice to exclude the mixture from Chapter 38, by …

Legal note

… in the form of, for example, finely divided powder or woven gauze (Section XIV or XV). 2.-  (A)  For the purpose … a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken … from the waste, for example wastes of plastics, rubber, wood, paper, textiles, glass or metals, electrical and …

Section XIV > Chapter 71

Explanatory notes

… (natural or synthetic); articles of Chapter 82 with a working part of precious or semi-precious stones (natural, … remain classified in this Chapter, except unmounted worked sapphires and diamonds for styli (heading 85.22); …

Legal note

… (natural or synthetic); articles of Chapter 82 with a working part of precious or semi-precious stones (natural, … remain classified in this Chapter, except unmounted worked sapphires and diamonds for styli (heading 85.22); …

Section VI > Chapter 33

Explanatory notes

… or other products of heading 34.01; or        (c)   Gum, wood or sulphate turpentine or other products of heading … contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or … heading 30.06 ). ( d)    Soaps and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or …

Legal note

… or other products of heading 34.01; or        (c)   Gum, wood or sulphate turpentine or other products of heading … contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or …

Section II > Chapter 9

Explanatory notes

… are to be classified as follows :      (a) Mixtures of two or more of the products of the same heading are to be classified in that heading;     (b) Mixtures of two or more of the products of different headings are to be … the essential character is given by a mixture of species of two or more of the headings 09.04 to 09.10 (heading 09.10). …

Legal note

… are to be classified as follows :      (a) Mixtures of two or more of the products of the same heading are to be classified in that heading;     (b) Mixtures of two or more of the products of different headings are to be …

Section XVII > Chapter 86

Explanatory notes

… not cover :        (a)   Railway or tramway sleepers of wood or of concrete, or concrete guide‑track sections for … other coupling gear and corridor connections;        (e)   Coachwork. 3.‑  Subject to the provisions of Note 1 above, … also includes locomotive tenders. Locomotives operated by two types of power are classified in the heading …

Legal note

… not cover :        (a)   Railway or tramway sleepers of wood or of concrete, or concrete guide‑track sections for … other coupling gear and corridor connections;        (e)   Coachwork. 3.‑  Subject to the provisions of Note 1 above, …

Section X > Chapter 49

Explanatory notes

… A collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with … of ordinary hand printing (e.g., prints from engravings or woodcuts, other than originals) or mechanical printing …

Legal note

… A collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with … signatures, constituting the whole or a part of a complete work and designed for binding.        However, printed …