Harmonized System

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Section XI > Chapter 52

Explanatory notes

… Chapter 52 Cotton Subheading Note. 1.‑  For the purposes of subheadings 5209.42 and 5211.42, the expression “denim” …

Legal note

… Subheading Note. 1.‑  For the purposes of subheadings 5209.42 and 5211.42, the expression “denim” …

Section II > Chapter 13

Explanatory notes

… of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or        (k)  Natural rubber, balata, gutta‑percha, guayule, chicle or similar …

Legal note

… of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or        (k)  Natural rubber, balata, gutta‑percha, guayule, chicle or similar …

Section IV > Chapter 21

Explanatory notes

… vegetables of heading  07.12 ;        (b) Roasted coffee substitutes containing coffee in any proportion (heading  … Prepared enzymes of heading  35.07 . 2.-  Extracts of the substitutes referred to in Note 1 (b) above are to be …

Legal note

… vegetables of heading  07.12 ;        (b) Roasted coffee substitutes containing coffee in any proportion (heading  … Prepared enzymes of heading  35.07 . 2.-  Extracts of the substitutes referred to in Note 1 (b) above are to be …

Section XVII > Chapter 86

Explanatory notes

… wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels;        (b)   Frames, … gear and corridor connections;        (e)   Coachwork. 3.‑  Subject to the provisions of Note 1 above, heading 86.08 …

Legal note

… wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels;        (b)   Frames, … gear and corridor connections;        (e)   Coachwork. 3.‑  Subject to the provisions of Note 1 above, heading 86.08 …

Section II > Chapter 12

Explanatory notes

…        (c)  Fertilisers of heading 31.01 or 31.05. ° °   ° Subheading Note. 1.-  For the purposes of subheading 1205.10, the expression “low erucic acid rape or …

Legal note

… or        (c)  Fertilisers of heading 31.01 or 31.05. Subheading Note. 1.-  For the purposes of subheading 1205.10, the expression “low erucic acid rape or …

Section I > Chapter 3

Explanatory notes

… consumption (heading 23.01); or        (d) Caviar or caviar substitutes prepared from fish eggs (heading 16.04). 2.-  In … suitable for immediate consumption as caviar or caviar substitutes are classified in heading 16.04 . Distinction … invertebrates in the states described in the headings. Subject to this proviso, they remain classified in the …

Legal note

… consumption (heading 23.01); or        (d) Caviar or caviar substitutes prepared from fish eggs (heading 16.04). 2.-  In …

Section VI

Explanatory notes

… and in no other heading of the Nomenclature.      (B) Subject to paragraph (A) above, goods answering to a … headings and in no other heading of this Section. 2.-  Subject to Note 1 above, goods classifiable in heading …

Legal note

… and in no other heading of the Nomenclature.      (B) Subject to paragraph (A) above, goods answering to a … headings and in no other heading of this Section. 2.-  Subject to Note 1 above, goods classifiable in heading …

Section VIII > Chapter 41

Explanatory notes

… the expression “composition leather” means only substances of the kind referred to in heading 41.15. GENERAL …      Before undergoing tanning, hides and skins are first subjected to a series of preparatory processes, which … defleshing (“fleshing”), then removing the lime and other substances used in dehairing, and finally rinsing.        …

Legal note

… the expression “composition leather” means only substances of the kind referred to in heading 41.15. …

Section II > Chapter 6

Explanatory notes

… the like; cut flowers and ornamental foliage Notes. 1.‑  Subject to the second part of heading 06.01, this Chapter … by nursery gardeners or florists. These range from trees, shrubs and bushes to seedling vegetables including, inter … The Chapter does not include seeds and fruit, or certain tubers and bulbs (potatoes, onions, shallots and garlic) for …

Legal note

… Notes. 1.‑  Subject to the second part of heading 06.01, this Chapter …

Section II > Chapter 11

Explanatory notes

… not cover :        (a)    Roasted malt put up as coffee substitutes (heading 09.01 or 21.01);        (b)    Prepared … Products also obtained from the cereals of Chapter 10 by submitting them to the processes provided for in the various … , inter alia  : (a)   Roasted malt put up as coffee substitutes ( heading 09.01 or 21.01 ). (b)   Cereal husks ( …

Legal note

… not cover :        (a)    Roasted malt put up as coffee substitutes (heading 09.01 or 21.01);        (b)    Prepared …

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