Harmonized System

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Section VI > Chapter 29

Explanatory notes

… does not cover :        (a)  Goods of heading 15.04 or crude glycerol of heading 15.20;        (b)  Ethyl alcohol … to the subheadings of this Chapter. GENERAL As a general rule, this Chapter is restricted to separate chemically … may contain impurities (Note 1 (a)). An exception to this rule is created by the wording of heading 29.40 which, with …

Legal note

… does not cover :        (a)  Goods of heading 15.04 or crude glycerol of heading 15.20;        (b)  Ethyl alcohol …

Section X > Chapter 48

Section III > Chapter 15

Explanatory notes

… of subheadings 1514.11 and 1514.19, the expression “low erucic acid rape or colza oil” means the fixed oil which has an erucic acid content of less than 2 % by weight. GENERAL (A) … (1) Animal, vegetable or microbial fats and oils , whether crude, purified or refined or treated in certain ways (e.g., …

Legal note

… of subheadings 1514.11 and 1514.19, the expression “low erucic acid rape or colza oil” means the fixed oil which has an erucic acid content of less than 2 % by weight. …

Section XVII > Chapter 86

Explanatory notes

… 44.06 or 68.10);        (b)   Railway or tramway track construction material of iron or steel of heading 73.02; or … inter alia , to :        (a)   Axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts … and luggage vans, railway or tramway goods vans, wagons and trucks, etc.) (headings 86.05 and 86.06). (D)  Parts of …

Legal note

… 44.06 or 68.10);        (b)   Railway or tramway track construction material of iron or steel of heading 73.02; or … inter alia , to :        (a)   Axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts …

Section II > Chapter 10

Explanatory notes

… sweet corn (Chapter 7). Subheading Note. 1.-  The term “durum wheat” means wheat of the Triticum durum species and the hybrids derived from the inter‑specific crossing of Triticum durum which have the same number (28) of chromosomes as that …

Legal note

… sweet corn (Chapter 7). Subheading Note. 1.-  The term “durum wheat” means wheat of the Triticum durum species and the hybrids derived from the inter‑specific crossing of Triticum durum which have the same number (28) of chromosomes as that …

Section XVII > Chapter 87

Explanatory notes

… cover railway or tramway rolling-stock designed solely for running on rails. 2.‑  For the purposes of this Chapter, “tractors” means vehicles constructed essentially for hauling or pushing another … classification by the application of General Interpretative Rule 2 (a). An incomplete or unfinished vehicle, whether or …

Legal note

… cover railway or tramway rolling-stock designed solely for running on rails. 2.‑  For the purposes of this Chapter, “tractors” means vehicles constructed essentially for hauling or pushing another …

Section XII > Chapter 64

Explanatory notes

… For the purposes of this Chapter :        (a)    the terms “rubber” and “plastics” include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the … obtained in a single piece, particularly by moulding rubber or plastics or by carving from a solid piece of wood. …

Legal note

… For the purposes of this Chapter :        (a)    the terms “rubber” and “plastics” include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the …

Section VI > Chapter 31

Explanatory notes

… to one or other of the descriptions given below : (i)      Crude natural potassium salts (for example, carnallite, …

Legal note

… to one or other of the descriptions given below : (i)      Crude natural potassium salts (for example, carnallite, …

Section XI > Chapter 62

Explanatory notes

… or        (b)    Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21). 3.‑  For the purposes … of the components of a “suit” must be of the same fabric construction, colour and composition; they must also be of … or failing that, according to the General Interpretative Rules. Electrically heated articles remain in this Chapter. …

Legal note

… or        (b)    Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21). 3.‑  For the purposes … of the components of a “suit” must be of the same fabric construction, colour and composition; they must also be of … of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must …

Section XI > Chapter 61

Explanatory notes

… or        (c)    Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21). 3.‑  For the purposes … of the components of a “suit” must be of the same fabric construction, colour and composition; they must also be of … or failing that, according to the General Interpretative Rules. Electrically heated articles remain in this Chapter. …

Legal note

… or        (c)    Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21). 3.‑  For the purposes … of the components of a “suit” must be of the same fabric construction, colour and composition; they must also be of … of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must …