Harmonized System

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Section I > Chapter 3

Explanatory notes

… aquatic invertebrates Notes. 1.-  This Chapter does not cover :        (a) Mammals of heading 01.06;        (b) Meat … for human consumption (heading 03.09). GENERAL This Chapter covers all fish and crustaceans, molluscs and other aquatic … or preserved, or prepared or preserved only by processes provided for in this Chapter. Otherwise prepared or …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a) Mammals of heading 01.06;        (b) Meat … quantity of binder. 3.-  Headings 03.05 to 03.08 do not cover flours, meals and pellets, fit for human consumption …

Section III > Chapter 15

Explanatory notes

… animal or vegetable waxes Notes. 1.- This Chapter does not cover :        (a) Pig fat or poultry fat of heading 02.09 ; … extraction (heading  15.10 ). 3.- Heading 15.18 does not cover fats or oils or their fractions, merely denatured, … of less than 2 % by weight. GENERAL (A) This Chapter covers : (1) Animal, vegetable or microbial fats and oils , …

Legal note

… Notes. 1.- This Chapter does not cover :        (a) Pig fat or poultry fat of heading 02.09 ; … extraction (heading  15.10 ). 3.- Heading 15.18 does not cover fats or oils or their fractions, merely denatured, …

Section XX > Chapter 94

Explanatory notes

… prefabricated buildings Notes. 1.‑  This Chapter does not cover :        (a)    Pneumatic or water mattresses, pillows …        The following are, however, to be classified in the above‑mentioned headings even if they are designed to be … together to form permanent buildings GENERAL This Chapter covers, subject to the exclusions listed in the Explanatory …

Legal note

… Notes. 1.‑  This Chapter does not cover :        (a)    Pneumatic or water mattresses, pillows …        The following are, however, to be classified in the above‑mentioned headings even if they are designed to be …

Section XII > Chapter 66

Explanatory notes

… and parts thereof Notes. 1.-  This Chapter does not cover :        (a) Measure walking-sticks or the like … umbrellas, toy sun umbrellas). 2.-  Heading 66.03 does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs, umbrella cases or the like, of any …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a) Measure walking-sticks or the like … umbrellas, toy sun umbrellas). 2.-  Heading 66.03 does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs, umbrella cases or the like, of any …

Section XII > Chapter 67

Explanatory notes

… articles of human hair Notes. 1.-  This Chapter does not cover :        (a)   Filtering and straining cloth of human … or hair sieves (Chapter 96). 2.-  Heading 67.01 does not cover :        (a)   Articles in which feathers or down … up articles of heading 67.02. 3.-  Heading 67.02 does not cover :        (a)   Articles of glass (Chapter 70); or …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)   Filtering and straining cloth of human … or hair sieves (Chapter 96). 2.-  Heading 67.01 does not cover :        (a)   Articles in which feathers or down … up articles of heading 67.02. 3.-  Heading 67.02 does not cover :        (a)   Articles of glass (Chapter 70); or …

Section XII > Chapter 65

Explanatory notes

… and parts thereof Notes. 1.-  This Chapter does not cover :        (a) Worn headgear of heading 63.09;        … articles of Chapter 95. 2.-  Heading 65.02 does not cover hat-shapes made by sewing other than those obtained … the exception of the articles listed below this Chapter covers hat-shapes, hat-forms, hat bodies and hoods, and hats …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a) Worn headgear of heading 63.09;        … articles of Chapter 95. 2.-  Heading 65.02 does not cover hat-shapes made by sewing other than those obtained …

Section V > Chapter 26

Explanatory notes

… 26 Ores, slag and ash Notes. 1.-  This Chapter does not cover :        (a)      Slag or similar industrial waste … metal compounds, of a kind used principally for the recovery of precious metal (heading 71.12 or 85.49); or        …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)      Slag or similar industrial waste … metal compounds, of a kind used principally for the recovery of precious metal (heading 71.12 or 85.49); or        …

Section V > Chapter 27

Explanatory notes

… substances; mineral waxes Notes. 1.‑  This Chapter does not cover :        (a) Separate chemically defined organic … of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non‑aromatic constituents … fats and oils whether or not used. GENERAL The Chapter covers, in general, coal and other natural mineral fuels, …

Legal note

… Notes. 1.‑  This Chapter does not cover :        (a) Separate chemically defined organic … of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non‑aromatic constituents …

Section VI > Chapter 34

Explanatory notes

… with a basis of plaster Notes. 1.-  This Chapter does not cover :        (a)  Edible mixtures or preparations of … Chapter 27. 5.- In heading 34.04, subject to the exclusions provided below, the expression “artificial waxes and … medium (headings 34.05, 38.09, etc.). GENERAL This Chapter covers products mainly obtained by the industrial treatment …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)  Edible mixtures or preparations of … Chapter 27. 5.- In heading 34.04, subject to the exclusions provided below, the expression “artificial waxes and …

Section XIII > Chapter 69

Explanatory notes

… of resins, accelerating hydration reactions, or for the removal of water or other volatile components, are not … refractory clays or phosphates. 2.-  This Chapter does not cover :        (a)    Products of heading 28.44;        … of the ceramic products referred to in paragraph (A) above (whatever their constituent material) comprises the …

Legal note

… of resins, accelerating hydration reactions, or for the removal of water or other volatile components, are not … refractory clays or phosphates. 2.-  This Chapter does not cover :        (a)    Products of heading 28.44;        …