Harmonized System

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Section I > Chapter 4

Explanatory notes

… expression “milk ” means full cream milk or partially or completely skimmed milk. 2.-  For the purposes of heading … nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares, provided … that any added substance is not used for the purpose of replacing, in whole or in part, any milk constituent, and …

Legal note

… expression “milk ” means full cream milk or partially or completely skimmed milk. 2.-  For the purposes of heading … nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares, provided … that any added substance is not used for the purpose of replacing, in whole or in part, any milk constituent, and …

Section XIII > Chapter 70

Explanatory notes

… does not cover :        (a)   Goods of heading 32.07 (for example, vitrifiable enamels and glazes, glass frit, other … or lighting fittings, illuminated signs, illuminated name-plates or the like, having a permanently fixed light source, …

Legal note

… does not cover :        (a)   Goods of heading 32.07 (for example, vitrifiable enamels and glazes, glass frit, other … or lighting fittings, illuminated signs, illuminated name-plates or the like, having a permanently fixed light source, …

Section XXI > Chapter 97

Explanatory notes

… (headings 71.01 to 71.03). 2.‑  Heading 97.01 does not apply to mosaics that are mass-produced reproductions, casts … in black and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective … drawings, pastels, collages or similar decorative plaques, engravings, prints or lithographs are to be …

Legal note

… (headings 71.01 to 71.03). 2.‑  Heading 97.01 does not apply to mosaics that are mass-produced reproductions, casts … in black and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective … drawings, pastels, collages or similar decorative plaques, engravings, prints or lithographs are to be …

Section VI > Chapter 31

Explanatory notes

… of potassium chloride (heading 90.01). 2.- Heading 31.02 applies only to the following goods, provided that they are … impurities ; (iii)      Superphosphates (single, double or triple); (iv)      Calcium hydrogenorthophosphate containing … to foliage or to soil to assist in seed germination and plant growth.  They may contain small amounts of the …

Legal note

… of potassium chloride (heading 90.01). 2.- Heading 31.02 applies only to the following goods, provided that they are … impurities ; (iii)      Superphosphates (single, double or triple); (iv)      Calcium hydrogenorthophosphate containing … given below : (i)      Crude natural potassium salts (for example, carnallite, kainite and sylvite); (ii)      …

Section XI > Chapter 62

Explanatory notes

… not knitted or crocheted Notes. 1.‑  This Chapter applies only to made up articles of any textile fabric other …                 -     morning dress, comprising a plain jacket (cutaway) with  rounded tails hanging well down … knitted or crocheted fabrics, furskin, feather, leather, plastics or metal. Where, however, the presence of such …

Legal note

… Notes. 1.‑  This Chapter applies only to made up articles of any textile fabric other … articles of heading 63.09; or        (b)    Orthopaedic appliances, surgical belts, trusses or the like (heading …                 -     morning dress, comprising a plain jacket (cutaway) with  rounded tails hanging well down …

Section XI > Chapter 61

Explanatory notes

… accessories, knitted or crocheted Notes. 1.‑  This Chapter applies only to made up knitted or crocheted articles. 2.‑  …                 -     morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down … of, for example, woven fabrics, furskin, feathers, leather, plastics or metal. Where, however, the presence of these …

Legal note

… Notes. 1.‑  This Chapter applies only to made up knitted or crocheted articles. 2.‑  … articles of heading 63.09; or        (c)    Orthopaedic appliances, surgical belts, trusses or the like (heading …                 -     morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down …

Section XVIII > Chapter 91

Explanatory notes

… Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39) or of precious metal or metal clad … parts : (1)   The body or frame usually consists of the plate and the bridges. The plate, to which the bridges are … the bridges and the plate proper, one or more additional plates (called, for example, dial plate, lower plate cover) …

Legal note

… Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39) or of precious metal or metal clad … system capable of determining intervals of time, with a display or a system to which a mechanical display can be … use both in clocks or watches and in other articles (for example, precision instruments) are to be classified in this …

Section XX > Chapter 95

Explanatory notes

… as pads or padding in the elbow, knee or groin areas (for example, fencing clothing or soccer goalkeeper jerseys); … Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);        (l)    Bells, gongs or the … equipment of a kind commonly installed in residences or playgrounds;      (b)    The expression “water park …

Legal note

… as pads or padding in the elbow, knee or groin areas (for example, fencing clothing or soccer goalkeeper jerseys); … Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);        (l)    Bells, gongs or the … equipment of a kind commonly installed in residences or playgrounds;        (b)    The expression “water park …

Section XI > Chapter 58

Explanatory notes

… trimmings; embroidery Notes. 1.‑  This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter … cross the standing or ground threads making a half turn, a complete turn or more to form loops through which weft … thread on a visible ground of textile fabric, and sewn appliqué work of sequins, beads or ornamental motifs of …

Legal note

… Notes. 1.‑  This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter … cross the standing or ground threads making a half turn, a complete turn or more to form loops through which weft … thread on a visible ground of textile fabric, and sewn appliqué work of sequins, beads or ornamental motifs of …

Section VIII > Chapter 42

Explanatory notes

… (heading  92.09);        (k)    Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings); … cover :                 (a)     Bags made of sheeting of plastics, whether or not printed, with handles, not designed … use (heading  39.23);                 (b)     Articles of plaiting materials (heading  46.02).        (B)   Articles …

Legal note

… (heading  92.09);        (k)    Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings); … cover :                 (a)     Bags made of sheeting of plastics, whether or not printed, with handles, not designed … use (heading  39.23);                 (b)     Articles of plaiting materials (heading  46.02).        (B)   Articles …