Harmonized System

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Section XII > Chapter 64

Explanatory notes

… or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95). 2.-  … in their appropriate headings) or buttons or other goods of heading 96.06. 3.-  For the purposes of this … and skating boots with ice or roller skates attached; shin-guards and similar protective sportswear ( Chapter 95 ). …

Legal note

… or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95). 2.-  … in their appropriate headings) or buttons or other goods of heading 96.06. 3.-  For the purposes of this … colour; and        (b)    the term “leather” refers to the goods of headings 41.07 and 41.12 to 41.14. 4.-  Subject to …

Section XV > Chapter 82

Explanatory notes

… wheels with frameworks, manicure or pedicure sets, and goods of heading 82.09, this Chapter covers only articles … XV are in all cases excluded from this Chapter.        Heads, blades and cutting plates for electric shavers and … heading 82.15. GENERAL This Chapter covers certain specific kinds of base metal articles, of the nature of tools, …

Legal note

… wheels with frameworks, manicure or pedicure sets, and goods of heading 82.09, this Chapter covers only articles … XV are in all cases excluded from this Chapter.        Heads, blades and cutting plates for electric shavers and …

Section IX > Chapter 46

Explanatory notes

… includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material … products of plaiting materials, bound together in parallel strands” means plaiting materials, plaits and similar … 46.01 and 46.02) made by interlacing, weaving or by similar methods of assembling unspun materials, particularly : (1) …

Legal note

… includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material … products of plaiting materials, bound together in parallel strands” means plaiting materials, plaits and similar …

Section II > Chapter 14

Explanatory notes

… not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non‑inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split … broom or brush making, or as stuffing or padding. (2) Seeds, pips, hulls and nuts of a kind used for carving, for …

Legal note

… not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non‑inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split …

Section XIX > Chapter 93

Explanatory notes

… Notes. 1.-  This Chapter does not cover :        (a)   Goods of Chapter 36 (for example, percussion caps, … the police or other organised services (customs, frontier guards, etc.). (2) Arms for use by private persons for …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)   Goods of Chapter 36 (for example, percussion caps, … 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);        (c)   Armoured …

Section VIII > Chapter 43

Explanatory notes

… wool on. 2.‑   This Chapter does not cover :        (a)   Birdskins or parts of birdskins, with their feathers or down (heading 05.05 or …

Legal note

… wool on. 2.‑   This Chapter does not cover :        (a)   Birdskins or parts of birdskins, with their feathers or down (heading 05.05 or …

Section XX > Chapter 96

Explanatory notes

… 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);      (e)    Cutlery or other … or mineral carving material” means :      (a)    Hard seeds, pips, hulls and nuts and similar vegetable materials …

Legal note

… 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);      (e)    Cutlery or other … or mineral carving material” means :      (a)    Hard seeds, pips, hulls and nuts and similar vegetable materials …

Section XII > Chapter 66

Explanatory notes

… walking-sticks or the like (Chapter 93); or        (c) Goods of Chapter 95 (for example, toy umbrellas, toy sun … thongs, umbrella cases or the like, of any material. Such goods presented with, but not fitted to, articles of heading …

Legal note

… walking-sticks or the like (Chapter 93); or        (c) Goods of Chapter 95 (for example, toy umbrellas, toy sun … thongs, umbrella cases or the like, of any material. Such goods presented with, but not fitted to, articles of heading …

Section IV > Chapter 23

Explanatory notes

… 2306.41, the expression “low erucic acid rape or colza seeds” means seeds as defined in Subheading Note 1 to Chapter 12. GENERAL …

Legal note

… 2306.41, the expression “low erucic acid rape or colza seeds” means seeds as defined in Subheading Note 1 to Chapter 12. …

Section II > Chapter 13

Explanatory notes

… of poppy straw containing not less than 50 % by weight of alkaloids (heading 29.39);        (g)  Medicaments of … 32.03);        (ij)  Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or …

Legal note

… of poppy straw containing not less than 50 % by weight of alkaloids (heading 29.39);        (g)  Medicaments of … 32.03);        (ij)  Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or …