Harmonized System

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Section II > Chapter 6

Explanatory notes

… Subject to the second part of heading 06.01, this Chapter covers only live trees and goods (including seedling … decorative plaques of heading 97.01. GENERAL This Chapter covers all living plants, of a kind supplied by nursery … kinds used as food and those for planting. The Chapter also covers : (1) Cut flowers and flower buds, foliage, branches …

Legal note

… Subject to the second part of heading 06.01, this Chapter covers only live trees and goods (including seedling …

Section XVII > Chapter 88

Explanatory notes

… The expression “unmanned aircraft,”, however does not cover flying toys, designed solely for amusement purposes … weight of payload, equipment and fuel. GENERAL This Chapter covers balloons and dirigibles and non-powered aircraft … as the corresponding complete or finished aircraft, provided they have the essential character of the latter. …

Legal note

… The expression “unmanned aircraft,”, however does not cover flying toys, designed solely for amusement purposes …

Section IV > Chapter 24

Explanatory notes

… into the human body Note. 1.-  This Chapter does not cover medicinal cigarettes (Chapter 30). 2.-  Any products … or moistening substances are added (casing) in order to improve the aroma or keeping qualities. This Chapter covers not only unmanufactured and manufactured tobacco but …

Legal note

… Note. 1.-  This Chapter does not cover medicinal cigarettes (Chapter 30). 2.-  Any products …

Section IV > Chapter 22

Explanatory notes

… spirits and vinegar Notes. 1.-  This Chapter does not cover :        (a)  Products of this Chapter (other than … constitute a group quite distinct from the foodstuffs covered by the preceding Chapters of the Nomenclature. They …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)  Products of this Chapter (other than …

Section I > Chapter 1

Explanatory notes

… Chapter 1 Live animals Note. 1.-  This Chapter covers all live animals except :        (a)  Fish and …        (c)  Animals of heading 95.08. GENERAL This Chapter covers all living creatures (for food or other purposes) …

Legal note

… Note. 1.-  This Chapter covers all live animals except :        (a)  Fish and …

Section IX > Chapter 45

Explanatory notes

… Cork and articles of cork Note. 1.-  This Chapter does not cover :        (a) Footwear or parts of footwear of Chapter … and a bad conductor of heat and sound. This Chapter covers natural and agglomerated cork in all forms (including …

Legal note

… Note. 1.-  This Chapter does not cover :        (a) Footwear or parts of footwear of Chapter …

Section XX > Chapter 96

Explanatory notes

… manufactured articles Notes. 1.-  This Chapter does not cover :      (a)    Pencils for cosmetic or toilet uses … constitute only minor constituents. GENERAL This Chapter covers carving and moulding materials and articles of these …

Legal note

… Notes. 1.-  This Chapter does not cover :      (a)    Pencils for cosmetic or toilet uses …

Section IV > Chapter 18

Explanatory notes

… and cocoa preparations Notes. 1.- This Chapter does not cover :        (a)     Food preparations containing more … food preparations containing cocoa. GENERAL This Chapter covers cocoa (including cocoa beans) in all forms, cocoa …

Legal note

… Notes. 1.- This Chapter does not cover :        (a)     Food preparations containing more …

Section II > Chapter 14

Explanatory notes

… specified or included Notes. 1.- This Chapter does not cover the following products which are to be classified in … broom or brush making (heading 96.03). GENERAL This Chapter covers : (1) Vegetable materials, raw or simply worked, of a …

Legal note

… Notes. 1.- This Chapter does not cover the following products which are to be classified in …

Section XIX > Chapter 93

Explanatory notes

… and accessories thereof Notes. 1.-  This Chapter does not cover :        (a)   Goods of Chapter 36 (for example, … or radar apparatus of heading 85.26. GENERAL This Chapter covers : (1) Arms of all descriptions designed for ground, …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)   Goods of Chapter 36 (for example, …