Harmonized System

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Section XI > Chapter 62

Explanatory notes

… composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising : … of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs. … part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or …

Legal note

… composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising : … of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs. … part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or …

Section XI

Explanatory notes

… not cover :         (a)     Animal brush‑making bristles or hair (heading 05.02); horsehair or horsehair waste (heading 05.11);         … thereof, of Chapter 40;         (k)     Hides or skins with their hair or wool on (Chapter 41 or 43) or articles of …

Legal note

… not cover :         (a)     Animal brush‑making bristles or hair (heading 05.02); horsehair or horsehair waste (heading 05.11);         … thereof, of Chapter 40;         (k)     Hides or skins with their hair or wool on (Chapter 41 or 43) or articles of …

Section XX > Chapter 95

Explanatory notes

…        (a)    Candles (heading 34.06);        (b)    Fireworks or other pyrotechnic articles of heading 36.04; … Children’s bicycles (heading 87.12);        (p)    Unmanned aircraft (heading 88.06);        (q)    Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made …

Legal note

…        (a)    Candles (heading 34.06);        (b)    Fireworks or other pyrotechnic articles of heading 36.04; … Children’s bicycles (heading 87.12);        (p)    Unmanned aircraft (heading 88.06);        (q)    Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made …

Section X > Chapter 48

Explanatory notes

… of this Chapter, except where the context otherwise requires, a reference to “paper” includes references to paperboard (irrespective of thickness or weight per m 2 ). 2.‑  This … a reference to “paper” includes references to paperboard (irrespective of thickness or weight). Paper consists …

Legal note

… of this Chapter, except where the context otherwise requires, a reference to “paper” includes references to paperboard (irrespective of thickness or weight per m 2 ). 2.‑  This … mass by any method. Except where heading 48.03 otherwise requires, these headings do not apply to paper, paperboard, …

Section XVI > Chapter 84

Section XVIII > Chapter 90

Explanatory notes

… on the organ to be supported or held derives solely from their elasticity (for example, maternity belts, thoracic … other technical uses, of heading 69.09;        (d)    Glass mirrors, not optically worked, of heading 70.09, or mirrors … and school rules (heading 90.17) and fancy hygrometers, irrespective of their accuracy (heading 90.25). Except for …

Legal note

… on the organ to be supported or held derives solely from their elasticity (for example, maternity belts, thoracic … other technical uses, of heading 69.09;        (d)    Glass mirrors, not optically worked, of heading 70.09, or mirrors … (including apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials) of …

Section VI > Chapter 29

Explanatory notes

… chemicals Notes. 1.-  Except where the context otherwise requires, the headings of this Chapter apply only to : … or the sugar ethers, sugar acetals and sugar esters, and their salts, of heading 29.40, or the products of … stabiliser (including an anti-caking agent) necessary for their preservation or transport;        (g)  The products …

Legal note

… Notes. 1.-  Except where the context otherwise requires, the headings of this Chapter apply only to : … or the sugar ethers, sugar acetals and sugar esters, and their salts, of heading 29.40, or the products of … stabiliser (including an anti-caking agent) necessary for their preservation or transport;        (g)  The products …

Section VI > Chapter 38

Explanatory notes

…                    (3)  Products put up as charges for fire‑extinguishers or put up in fire‑extinguishing grenades … other than sewage sludge), containing metals, arsenic or their mixtures and meeting the requirements of Note 3 (a) or 3 (b) to Chapter 26 …

Legal note

…                    (3)  Products put up as charges for fire‑extinguishers or put up in fire‑extinguishing grenades … other than sewage sludge), containing metals, arsenic or their mixtures and meeting the requirements of Note 3 (a) or 3 (b) to Chapter 26 …

Section I > Chapter 5

Explanatory notes

… or 43);        (c)    Animal textile materials, other than horsehair and horsehair waste (Section XI); or        (d)    … origin ( Chapter 31 ). (f) Raw hides and skins ( except birdskins and parts of birdskins, with their feathers or …

Legal note

… or 43);        (c)    Animal textile materials, other than horsehair and horsehair waste (Section XI); or        (d)    Prepared …

Section IX > Chapter 44

Explanatory notes

… instruments and parts thereof);         (n)   Parts of firearms (heading 93.05);         (o)   Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings); … that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with …

Legal note

… instruments and parts thereof);         (n)   Parts of firearms (heading 93.05);         (o)   Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings); … that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with …

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