Harmonized System

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Section I > Chapter 2

Explanatory notes

… offal Note. 1.-  This Chapter does not cover :       (a) Products of the kinds described in headings 02.01 to 02.08 … udders, thyroid glands, pituitary glands). (4) That, such as skins, which can be used for human consumption or …

Legal note

… Note. 1.-  This Chapter does not cover :       (a) Products of the kinds described in headings 02.01 to 02.08 … 05.11 or 30.02); or       (d) Animal fat, other than products of heading 02.09 (Chapter 15). …

Section XVIII > Chapter 90

Explanatory notes

… lamps of heading 85.13; cinematographic sound recording, reproducing or re‑recording apparatus (heading 85.19); …

Legal note

… lamps of heading 85.13; cinematographic sound recording, reproducing or re‑recording apparatus (heading 85.19); …

Section IV > Chapter 16

Explanatory notes

… In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of … by weight. These provisions do not apply to the stuffed products of heading 19.02 or to the preparations of … molluscs or other aquatic invertebrates. The Chapter covers such products which have been prepared or preserved by …

Legal note

… In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of … by weight. These provisions do not apply to the stuffed products of heading 19.02 or to the preparations of …

Section XV > Chapter 76

Explanatory notes

… or              (ii)   the total content by weight of such other elements exceeds 1 %. 2.-  Notwithstanding the … of subheading 7616.91 the term “wire” applies only to products, whether or not in coils, of any cross-sectional … ore is calcined and then treated with sodium hydroxide to produce a solution of sodium aluminate; this is then …

Legal note

… or              (ii)   the total content by weight of such other elements exceeds 1 %. 2.-  Notwithstanding the … of subheading 7616.91 the term “wire” applies only to products, whether or not in coils, of any cross-sectional …

Section IX > Chapter 46

Explanatory notes

… the expression “plaiting materials, plaits and similar products of plaiting materials, bound together in parallel … and raffia or other strips obtained from broad leaves such as those of banana plants or palm trees), provided they …

Legal note

… the expression “plaiting materials, plaits and similar products of plaiting materials, bound together in parallel … strands” means plaiting materials, plaits and similar products of plaiting materials, placed side by side and …

Section V > Chapter 26

Explanatory notes

… the storage tanks of petroleum oils consisting mainly of such oils (heading 27.10);        (d)      Basic slag of … 85.49); or        (g)      Copper, nickel or cobalt mattes produced by any process of smelting (Section XV). 2.-  For … matter removed by special treatments, either because such foreign matter might hamper subsequent metallurgical …

Legal note

… the storage tanks of petroleum oils consisting mainly of such oils (heading 27.10);        (d)      Basic slag of … 85.49); or        (g)      Copper, nickel or cobalt mattes produced by any process of smelting (Section XV). 2.-  For …

Section VII

Explanatory notes

… Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the … be mixed together to obtain a product of Section VI or VII. Such sets are to be classified in the heading appropriate to … or all of which fall in Section VII, intended to be used successively without prior mixing, are not covered by Note 1 …

Legal note

… Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are :       (a)   …

Section XI > Chapter 62

Section XVII

Explanatory notes

… purposes of this Section :        (a)   Vehicles specially constructed to travel on both road and rail are classified … heading of Chapter 87;        (c)   Aircraft specially constructed so that they can also be used as road vehicles … threshing, seed distributing, mowing, etc., attachments) constructed for mounting on vehicles.                     …

Legal note

… purposes of this Section :        (a)   Vehicles specially constructed to travel on both road and rail are classified … heading of Chapter 87;        (c)   Aircraft specially constructed so that they can also be used as road vehicles …

Section XI > Chapter 56

Explanatory notes

… present merely as a carrying medium;        (b)    Textile products of heading 58.11;        (c)    Natural or … or rubber, or entirely coated or covered on both sides with such materials, provided that such coating or covering can … colour. GENER A L This Chapter covers a number of textile products of a special character, e.g., wadding, felt, …

Legal note

… present merely as a carrying medium;        (b)    Textile products of heading 58.11;        (c)    Natural or … or rubber, or entirely coated or covered on both sides with such materials, provided that such coating or covering can be seen with the naked eye with …