Harmonized System

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Section VI > Chapter 30

Explanatory notes

… Notes. 1.-  This Chapter does not cover :        (a)  Foods or beverages (such as dietetic, diabetic or fortified …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)  Foods or beverages (such as dietetic, diabetic or fortified …

Section VII

Explanatory notes

… ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF Notes. 1.- Goods put up in sets consisting of two or more separate … separately. Section Note 2. Goods of heading 39.18 (floor coverings and wall or ceiling coverings of plastics) …

Legal note

… Notes. 1.- Goods put up in sets consisting of two or more separate … as being complementary one to another. 2.‑ Except for the goods of heading 39.18 or 39.19, plastics, rubber, and …

Section IX > Chapter 46

Explanatory notes

… or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, … ropes or cables, plaited or not (heading 56.07);        (c) Footwear or headgear or parts thereof of Chapter 64 or 65; …

Legal note

… or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, … ropes or cables, plaited or not (heading 56.07);        (c) Footwear or headgear or parts thereof of Chapter 64 or 65; …

Section XIII > Chapter 68

Explanatory notes

… Notes. 1.-  This Chapter does not cover :        (a)   Goods of Chapter 25;        (b)   Coated, impregnated or … fabric);        (d)   Articles of Chapter 71;        (e)   Tools or parts of tools, of Chapter 82;        (f)   …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)   Goods of Chapter 25;        (b)   Coated, impregnated or … fabric);        (d)   Articles of Chapter 71;        (e)   Tools or parts of tools, of Chapter 82;        (f)   …

Section III > Chapter 15

Explanatory notes

… cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or        (f) Factice derived from oils … fats and oils and their fractions. 4.- Soap‑stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading  15. 22. Subheading …

Legal note

… cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or        (f) Factice derived from oils … fats and oils and their fractions. 4.- Soap‑stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading  15. 22. Subheading …

Section XVII

Explanatory notes

… articles, whether or not they are identifiable as for the goods of this Section :        (a)   Joints, washers or the … to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);        (c)   Articles of Chapter 82 (tools);        (d)   Articles of heading 83.06;        (e)   …

Legal note

… articles, whether or not they are identifiable as for the goods of this Section :        (a)   Joints, washers or the … to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);        (c)   Articles of Chapter 82 (tools);        (d)   Articles of heading 83.06;        (e)   …

Section XV

Explanatory notes

… frames or other articles of heading 66.03;          (e)  Goods of Chapter 71 (for example, precious metal alloys, … (machinery, mechanical appliances and electrical goods);          (g)  Assembled railway or tramway track …

Legal note

… frames or other articles of heading 66.03;          (e)  Goods of Chapter 71 (for example, precious metal alloys, … (machinery, mechanical appliances and electrical goods);          (g)  Assembled railway or tramway track …

Section IV > Chapter 18

Explanatory notes

… Notes. 1.- This Chapter does not cover :        (a)     Food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other …

Legal note

… Notes. 1.- This Chapter does not cover :        (a)     Food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other …

Section XVII > Chapter 87

Explanatory notes

… in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.        Machines and working tools designed for fitting to tractors of heading 87.01 as …

Legal note

… in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.        Machines and working tools designed for fitting to tractors of heading 87.01 as …

Section IV > Chapter 21

Explanatory notes

… or other products of headings  09.04 to 09.10 ;        (e)  Food preparations, other than the products described in … more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other …

Legal note

… or other products of headings  09.04 to 09.10 ;        (e)  Food preparations, other than the products described in … more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other …