Harmonized System

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Section VI > Chapter 32

Explanatory notes

… (except those of heading 32.03 or 32.04, inorganic products of a kind used as luminophores (heading 32.06), … mixtures of stabilised diazonium salts and couplers for the production of azo dyes. 3.-  Headings 32.03, 32.04, 32.05 … ceramic colours, inks, etc.). Various other preparations such as varnishes, driers and putty are also included. …

Legal note

… (except those of heading 32.03 or 32.04, inorganic products of a kind used as luminophores (heading 32.06), … 32.12);        (b) Tannates or other tannin derivatives of products of headings 29.36 to 29.39, 29.41 or 35.01 … mixtures of stabilised diazonium salts and couplers for the production of azo dyes. 3.-  Headings 32.03, 32.04, 32.05 …

Section IV > Chapter 21

Explanatory notes

… Flavoured tea (heading  09.02 );        (d) Spices or other products of headings  09.04 to 09.10 ;        (e)  Food … finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for …

Legal note

… Flavoured tea (heading  09.02 );        (d) Spices or other products of headings  09.04 to 09.10 ;        (e)  Food … finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for …

Section XV > Chapter 74

Explanatory notes

… or              (ii)    the total content by weight of such other elements exceeds 2.5 %.         (c)   Master …              ‑    zinc predominates by weight over each of such other elements;              ‑    any nickel content by … to drive off excess sulphur and smelted in a furnace to produce copper matte or regulus. In some cases the …

Legal note

… or              (ii)    the total content by weight of such other elements exceeds 2.5 %.         (c)   Master …              ‑    zinc predominates by weight over each of such other elements;              ‑    any nickel content by … are present, tin predominates by weight over each of such other elements, except that when the tin content is 3 % …

Section XX > Chapter 96

Explanatory notes

… however, to separately presented handles or other parts of such articles;       (f)    Articles of Chapter 90 (for … division in brooms or brushes, or which require only such further minor processes as trimming to shape at the top, to render them ready for such incorporation. 4.-  Articles of this Chapter, other …

Legal note

… however, to separately presented handles or other parts of such articles;       (f)    Articles of Chapter 90 (for … division in brooms or brushes, or which require only such further minor processes as trimming to shape at the top, to render them ready for such incorporation. 4.-  Articles of this Chapter, other …

Section XXI > Chapter 97

Explanatory notes

… 2.‑  Heading 97.01 does not apply to mosaics that are mass-produced reproductions, casts or works of conventional … engravings, prints and lithographs” means impressions produced directly, in black and white or in colour, of one … process. 4.‑  Heading 97.03 does not apply to mass-produced reproductions or works of conventional …

Legal note

… 2.‑  Heading 97.01 does not apply to mosaics that are mass-produced reproductions, casts or works of conventional … engravings, prints and lithographs” means impressions produced directly, in black and white or in colour, of one … process. 4.‑  Heading 97.03 does not apply to mass-produced reproductions or works of conventional …

Section XX > Chapter 95

Explanatory notes

… or not incorporating incidentally protective components such as pads or padding in the elbow, knee or groin areas … aircraft (heading 88.06);        (q)    Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood);        (r)    Spectacles, …

Legal note

… or not incorporating incidentally protective components such as pads or padding in the elbow, knee or groin areas … aircraft (heading 88.06);        (q)    Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood);        (r)    Spectacles, …

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 … articles suitable for use solely or principally as parts of such movements (Chapter 85). 2.‑  Heading 91.01 covers only …

Legal note

… as the case may be);        (e)   Articles of heading 84.12 constructed to work without an escapement;        (f)   Ball … articles suitable for use solely or principally as parts of such movements (Chapter 85). 2.‑  Heading 91.01 covers only …

Section XX > Chapter 94

Explanatory notes

… billiard tables or other furniture specially constructed for games (heading 95.04), furniture for … tricks or decorations (other than lighting strings) such as Chinese lanterns (heading 95.05); or        (m)    …

Legal note

… billiard tables or other furniture specially constructed for games (heading 95.04), furniture for … tricks or decorations (other than lighting strings) such as Chinese lanterns (heading 95.05); or        (m)    …

Section X > Chapter 48

Explanatory notes

… more than half the total thickness, or articles of such materials, other than wall coverings of heading 48.14 … to 48.11 are to be classified under that one of such headings which occurs last in numerical order in the … of Chapter 47 felted together in sheet form. Many products, such as certain tea‑bag materials, consist of a mixture of …

Legal note

… more than half the total thickness, or articles of such materials, other than wall coverings of heading 48.14 … to 48.11 are to be classified under that one of such headings which occurs last in numerical order in the …

Section VIII > Chapter 42

Explanatory notes

… 71.17);        (h)    Fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally Section XV);        … reconstructed) remain classified in those headings even if such parts constitute more than minor fittings or minor …

Legal note

… 71.17);        (h)    Fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally Section XV);        … reconstructed) remain classified in those headings even if such parts constitute more than minor fittings or minor …

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