Harmonized System

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Section XIV > Chapter 71

Explanatory notes

… metal is present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, … precious metal are merely minor constituents, such as minor fittings (for example, monograms, ferrules, rims), provided … are classified in Chapter 69 or 70 even if they have minor fittings or ornamentation (e.g., rims) of precious metal or …

Legal note

… metal is present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, …

Section XI > Chapter 54

Classification opinions

… 1. Fabrics in the piece, pleated (other than knitted or crocheted fabrics), having a semi-formed hem …

Section II > Chapter 14

Explanatory notes

… polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood … and nuts of a kind used for carving, for the manufacture of buttons and other small fancy‑goods. (3) Other vegetable …

Legal note

… polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood …

Section V > Chapter 25

Explanatory notes

… (e)  Dolomite ramming mix (heading 38.16);        (f)  Setts, curbstones or flagstones (heading  68.01 ); mosaic … not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete. GENERAL As provided in Note 1, …

Legal note

… (e)  Dolomite ramming mix (heading 38.16);        (f)  Setts, curbstones or flagstones (heading  68.01 ); mosaic … not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete. …

Section XII > Chapter 67

Explanatory notes

… or        (b)   Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in … of parts assembled otherwise than by binding, glueing, fitting into one another or similar methods. …

Legal note

… or        (b)   Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in … of parts assembled otherwise than by binding, glueing, fitting into one another or similar methods. …

Section XI > Chapter 58

Explanatory notes

… weft threads pass. 4.‑  Heading 58.04 does not apply to knotted net fabrics of twine, cordage or rope, of heading … on both edges;        (b)   Tubular woven fabrics of a flattened width not exceeding 30 cm; and        (c)   Bias …

Legal note

… weft threads pass. 4.‑  Heading 58.04 does not apply to knotted net fabrics of twine, cordage or rope, of heading … on both edges;        (b)   Tubular woven fabrics of a flattened width not exceeding 30 cm; and        (c)   Bias …

Section X > Chapter 48

Explanatory notes

… paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or … or        (q)    Articles of Chapter 96 (for example, buttons, sanitary towels (pads) and tampons, napkins …

Legal note

… paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or … or        (q)    Articles of Chapter 96 (for example, buttons, sanitary towels (pads) and tampons, napkins …

Section X > Chapter 49

Explanatory notes

… embossed, photographed, photocopied, thermocopied or typewritten. 3.‑   Newspapers, journals and periodicals … referred to below, this Chapter covers all printed matter of which the essential nature and use is determined … and plans), as well as carbon copies of hand‑written or typewritten texts. In general the goods of this Chapter are …

Legal note

… embossed, photographed, photocopied, thermocopied or typewritten. 3.‑   Newspapers, journals and periodicals …

Section XI > Chapter 59

Explanatory notes

… ornamental trimmings in the piece of heading 58.08 and the knitted or crocheted fabrics of headings 60.02 to 60.06. …

Legal note

… ornamental trimmings in the piece of heading 58.08 and the knitted or crocheted fabrics of headings 60.02 to 60.06. …

Section XI > Chapter 53

Explanatory notes

… Chapter deals with vegetable textile materials ( other than cotton) at the various stages from the raw materials to …

Classification opinions

… 1. Fabrics in the piece, pleated (other than knitted or crocheted fabrics), having a semi-formed hem …

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