Harmonized System

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Section XI

Explanatory notes

… 1.‑   This Section does not cover :         (a)     Animal brush‑making bristles or hair (heading 05.02); horsehair or … nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40;         (k)     … consideration.        (B)    For the purposes of the above rule :                    (a) Gimped horsehair yarn (heading …

Legal note

… 1.‑   This Section does not cover :         (a)     Animal brush‑making bristles or hair (heading 05.02); horsehair or … nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40;         (k)     … consideration.        (B)    For the purposes of the above rule :                    (a) Gimped horsehair yarn (heading …

Section XI > Chapter 56

Explanatory notes

… impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or … Heading 56.03 also includes nonwovens in which plastics or rubber forms the bonding substance.       Headings 56.02 and … impregnated, coated, covered or laminated with plastics or rubber, containing 50 % or less by weight of textile …

Legal note

… impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or … Heading 56.03 also includes nonwovens in which plastics or rubber forms the bonding substance.       Headings 56.02 and … impregnated, coated, covered or laminated with plastics or rubber, containing 50 % or less by weight of textile …

Section XV > Chapter 72

Explanatory notes

… 6 % of manganese              ‑      not more than 3 % of phosphorus              ‑      not more than 8 % of silicon … in the subheadings of heading 72.02 the following rule should be observed :        A ferro‑alloy is considered … the minimum percentage.        For the application of this rule the unspecified “other elements” referred to in Chapter …

Legal note

… 6 % of manganese              ‑      not more than 3 % of phosphorus              ‑      not more than 8 % of silicon … in the subheadings of heading 72.02 the following rule should be observed :        A ferro‑alloy is considered … the minimum percentage.        For the application of this rule the unspecified “other elements” referred to in Chapter …

Section VII > Chapter 39

Explanatory notes

… with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are … agents or preparations of heading 34.02;         (g)  Run gums or ester gums (heading 38.06);         (h)  … backing of plastics (heading 38.22);         (l)  Synthetic rubber, as defined for the purposes of Chapter 40, or …

Legal note

… with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are … agents or preparations of heading 34.02;         (g)  Run gums or ester gums (heading 38.06);         (h)  … backing of plastics (heading 38.22);         (l)  Synthetic rubber, as defined for the purposes of Chapter 40, or …

Section XV

Explanatory notes

… (vehicles, ships and boats, aircraft);          (h)  Instruments or apparatus of Section XVIII, including clock … as articles of base metal under the General Interpretative Rules) containing two or more base metals are to be treated … non‑metals, provided that, under the General Interpretative Rules, the base metal gives them their essential character. …

Legal note

… (vehicles, ships and boats, aircraft);          (h)  Instruments or apparatus of Section XVIII, including clock … as articles of base metal under the General Interpretative Rules) containing two or more base metals are to be treated …

Section IX > Chapter 44

Explanatory notes

… does not cover :         (a)   Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in … of Section XVIII (for example, clock cases and musical instruments and parts thereof);         (n)   Parts of … headings below) (headings 44.14 to 44.21). As a general rule, building panels composed of layers of wood and …

Legal note

… does not cover :         (a)   Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in … of Section XVIII (for example, clock cases and musical instruments and parts thereof);         (n)   Parts of … for in respect of the goods of heading 44.09, curved, corrugated, perforated, cut or formed to shapes other than …

Section II > Chapter 7

Explanatory notes

… and 07.12 the word “vegetables” includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn ( Zea mays var. saccharata ), fruits of the genus Capsicum or of the genus Pimenta , … e.g., basil, borage, hyssop, all species of mint, rosemary, rue, sage and dried roots of burdock ( Arctium lappa ) ( …

Legal note

… and 07.12 the word “vegetables” includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn ( Zea mays var. saccharata ), fruits of the genus Capsicum or of the genus Pimenta , … of heading 07.13 (heading 11.06). 4.‑  However, dried or crushed or ground fruits of the genus Capsicum or of the …

Section XVIII > Chapter 91

Explanatory notes

… as the case may be);        (e)   Articles of heading 84.12 constructed to work without an escapement;        (f)   Ball … propelling‑pencil, walking‑stick, etc.) is governed by the Rules for the Interpretation of the Nomenclature. The mere … Clocks using a dry battery or an accumulator with a low running reserve (of the order of a few minutes). These …

Legal note

… as the case may be);        (e)   Articles of heading 84.12 constructed to work without an escapement;        (f)   Ball … precious or semi‑precious stones (natural, synthetic or reconstructed) of headings  71.01 to 71.04. Watches with case … or watches and in other articles (for example, precision instruments) are to be classified in this Chapter. …

Section V > Chapter 25

Explanatory notes

… of this Chapter cover only products which are in the crude state or which have been washed (even with chemical … substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, …

Legal note

… of this Chapter cover only products which are in the crude state or which have been washed (even with chemical … substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, …

Section VIII > Chapter 42

Explanatory notes

…        (h)    Fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately … (generally Section XV);        (ij)    Strings, skins for drums or the like, or other parts of musical instruments (heading  92.09);        (k)    Articles of …

Legal note

…        (h)    Fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately … (generally Section XV);        (ij)    Strings, skins for drums or the like, or other parts of musical instruments (heading  92.09);        (k)    Articles of …