Harmonized System

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Section XI > Chapter 61

Explanatory notes

… or other worn articles of heading 63.09; or        (c)    Orthopaedic appliances, surgical belts, trusses or the like … body, having long or short sleeves and a full or partial opening starting at the neckline. “Blouses” are … of the body but may be sleeveless and with or without an opening at the neckline. “Shirts”, “shirt-blouses” and …

Legal note

… or other worn articles of heading 63.09; or        (c)    Orthopaedic appliances, surgical belts, trusses or the like … body, having long or short sleeves and a full or partial opening starting at the neckline. “Blouses” are … of the body but may be sleeveless and with or without an opening at the neckline. “Shirts”, “shirt-blouses” and …

Section XV > Chapter 83

Explanatory notes

… “castors” means those having a diameter (including, where appropriate, tyres) not exceeding 75 mm, or those having a diameter (including, where appropriate, tyres) exceeding 75 mm provided that the width … bolts, screws or nails; these goods are classified in the appropriate headings of Chapters 73 to 76 and 78 to 81 (see …

Legal note

… “castors” means those having a diameter (including, where appropriate, tyres) not exceeding 75 mm, or those having a diameter (including, where appropriate, tyres) exceeding 75 mm provided that the width …

Section VII

Explanatory notes

… of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents … identifiable, whether by their nature or by the relative proportions in which they are present, as being … VI or VII. Such sets are to be classified in the heading appropriate to that product provided the constituents meet …

Legal note

… of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents … identifiable, whether by their nature or by the relative proportions in which they are present, as being …

Section XX > Chapter 94

Explanatory notes

… such as Chinese lanterns (heading 95.05); or        (m)    Monopods, bipods, tripods and similar articles … as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings. Prefabricated …

Legal note

… such as Chinese lanterns (heading 95.05); or        (m)    Monopods, bipods, tripods and similar articles … as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings. Prefabricated …

Section XI > Chapter 58

Explanatory notes

… threads making a half turn, a complete turn or more to form loops through which weft threads pass. 4.‑  Heading 58.04 … does not apply to knotted net fabrics of twine, cordage or rope, of heading 56.08. 5.‑  For the purposes of heading …

Legal note

… threads making a half turn, a complete turn or more to form loops through which weft threads pass. 4.‑  Heading 58.04 … does not apply to knotted net fabrics of twine, cordage or rope, of heading 56.08. 5.‑  For the purposes of heading …

Section II > Chapter 12

Explanatory notes

… oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply … following plants or parts thereof : basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage …

Legal note

… oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply … following plants or parts thereof : basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage …

Section V > Chapter 25

Explanatory notes

… 71.02 or 71.03 );        (h)  Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of … sodium chloride or of magnesium oxide, of heading  38.24 ; optical elements of sodium chloride or of magnesium oxide …

Legal note

… 71.02 or 71.03 );        (h)  Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of … sodium chloride or of magnesium oxide, of heading  38.24 ; optical elements of sodium chloride or of magnesium oxide …

Section XVII > Chapter 86

Explanatory notes

… Axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels;        (b)   … These various goods are classified as follows : (A)  Self‑propelled railway vehicles of all types, such as … Heading 86.02 also includes locomotive tenders. Locomotives operated by two types of power are classified in the heading …

Legal note

… Axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels;        (b)   …

Section V > Chapter 26

Explanatory notes

… precious metal (heading 71.12 or 85.49); or        (g)      Copper, nickel or cobalt mattes produced by any process of … marketed before “preparation” for subsequent metallurgical operations. The most important preparatory processes are … such foreign matter might hamper subsequent metallurgical operations or with a view to economical transport. Processes …

Legal note

… precious metal (heading 71.12 or 85.49); or        (g)      Copper, nickel or cobalt mattes produced by any process of …

Section VI > Chapter 33

Explanatory notes

… products : scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated … or are held out as having subsidiary therapeutic or prophylactic value (see Note 1 (e) to Chapter 30). However, … medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent …

Legal note

… products : scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated …