Harmonized System

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Section XII > Chapter 64

Explanatory notes

… For the purposes of this Chapter :        (a)    the terms “rubber” and “plastics” include woven fabrics or other … to the goods of headings 41.07 and 41.12 to 41.14. 4.-  Subject to Note 3 to this Chapter :        (a)    The … as spikes, bars, nails, protectors or similar attachments. Subheading Note. 1.-  For the purposes of subheadings …

Legal note

… For the purposes of this Chapter :        (a)    the terms “rubber” and “plastics” include woven fabrics or other … to the goods of headings 41.07 and 41.12 to 41.14. 4.-  Subject to Note 3 to this Chapter :        (a)    The … as spikes, bars, nails, protectors or similar attachments. Subheading Note. 1.-  For the purposes of subheadings …

Section XI > Chapter 63

Explanatory notes

… worn clothing and worn textile articles; rags Notes. 1.‑  Sub‑Chapter I applies only to made up articles, of any … presented in bulk or in bales, sacks or similar packings. Subheading Note. 1.‑  Subheading 6304.20 covers articles …

Legal note

… Notes. 1.‑  Sub‑Chapter I applies only to made up articles, of any textile fabric. 2.‑  Sub‑Chapter I does not cover :        (a) Goods of … presented in bulk or in bales, sacks or similar packings. Subheading Note. 1.‑  Subheading 6304.20 covers articles …

Section XV > Chapter 72

Explanatory notes

… of more than 10 % of other elements, excluding carbon, subject to a maximum content of 10 % in the case of copper. … Continuous cast products of solid section, whether or not subjected to primary hot‑rolling; and Other products of …

Legal note

… of more than 10 % of other elements, excluding carbon, subject to a maximum content of 10 % in the case of copper. … Continuous cast products of solid section, whether or not subjected to primary hot‑rolling; and Other products of …

Section I > Chapter 4

Explanatory notes

… plants, cereals or bakers’ wares, provided that any added substance is not used for the purpose of replacing, in whole … otherwise prepared or preserved (generally Section IV). Subheading Notes. 1.-  For the purposes of …

Legal note

… plants, cereals or bakers’ wares, provided that any added substance is not used for the purpose of replacing, in whole … otherwise prepared or preserved (generally Section IV). Subheading Notes. 1.-  For the purposes of …

Section XIV > Chapter 71

Explanatory notes

… and articles thereof; imitation jewellery; coin Notes. 1.-  Subject to Note 1 (a) to Section VI and except as provided … or semi-precious stones” does not include any of the substances specified in Note 2 (b) to Chapter 96. 5.-  For … also covers base metal inlaid with precious metal. 8.-  Subject to Note 1 (a) to Section VI, goods answering to a …

Legal note

… Notes. 1.-  Subject to Note 1 (a) to Section VI and except as provided … or semi-precious stones” does not include any of the substances specified in Note 2 (b) to Chapter 96. 5.-  For … also covers base metal inlaid with precious metal. 8.-  Subject to Note 1 (a) to Section VI, goods answering to a …

Section V > Chapter 26

Explanatory notes

… to 26.17 do not, however, include minerals which have been submitted to processes not normal to the metallurgical … metals or for the manufacture of their chemical compounds. Subheading Notes. 1.-  For the purposes of subheading …

Legal note

… to 26.17 do not, however, include minerals which have been submitted to processes not normal to the metallurgical … metals or for the manufacture of their chemical compounds. Subheading Notes. 1.-  For the purposes of subheading …

Section IV > Chapter 16

Explanatory notes

… or to the preparations of heading 21.03 or 21.04. Subheading Notes. 1.- For the purposes of … or insects. This subheading takes precedence over all other subheadings of heading 16.02. 2.- The fish, crustaceans, …

Legal note

… or to the preparations of heading 21.03 or 21.04. Subheading Notes. 1.- For the purposes of … or insects. This subheading takes precedence over all other subheadings of heading 16.02. 2.- The fish, crustaceans, …

Section XX > Chapter 95

Explanatory notes

… precious metal constitute only minor constituents. 3.‑  Subject to Note 1 above, parts and accessories which are … this Chapter are to be classified with those articles. 4.-  Subject to the provisions of Note 1 above, heading 95.03 …

Legal note

… precious metal constitute only minor constituents. 3.‑  Subject to Note 1 above, parts and accessories which are … this Chapter are to be classified with those articles. 4.-  Subject to the provisions of Note 1 above, heading 95.03 …

Section XV

Explanatory notes

… to parts of general use as defined above.         Subject to the preceding paragraph and to Note 1 to …

Legal note

… to parts of general use as defined above.         Subject to the preceding paragraph and to Note 1 to …

Section III > Chapter 15

Explanatory notes

… pitch and wool grease residues fall in heading  15. 22. Subheading Note. 1.-  For the purposes of subheading … Alimentarius Standard 33-1981. 2.-  For the purposes of subheadings 1514.11 and 1514.19, the expression “low erucic …

Legal note

… pitch and wool grease residues fall in heading  15. 22. Subheading Note. 1.-  For the purposes of subheading … Alimentarius Standard 33-1981. 2.-  For the purposes of subheadings 1514.11 and 1514.19, the expression “low erucic …

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