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Section VIII > Chapter 42

Explanatory notes

… 1.‑  For the purposes of this Chapter, the term “leather” includes chamois (including combination chamois) leather, patent leather, … (m)    Buttons, press‑fasteners, snap‑fasteners, press‑studs, button moulds or other parts of these articles, …

Legal note

… 1.‑  For the purposes of this Chapter, the term “leather” includes chamois (including combination chamois) leather, patent leather, … (m)    Buttons, press‑fasteners, snap‑fasteners, press‑studs, button moulds or other parts of these articles, …

Section II > Chapter 6

Explanatory notes

… 06.01, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied … planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products … The Chapter also covers : (1) Cut flowers and flower buds, foliage, branches and other parts of plants, fresh, …

Legal note

… 06.01, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied … planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products … 06.03 or 06.04 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths …

Section V > Chapter 27

Explanatory notes

… “petroleum oils and oils obtained from bituminous minerals” include not only petroleum oils and oils obtained from … used hydraulic oils and used transformer oils);        (b) Sludge oils from the storage tanks of petroleum oils, mainly … preparations” are those of which 90 % or more by volume (including losses) distil at 210 °C according to the …

Legal note

… “petroleum oils and oils obtained from bituminous minerals” include not only petroleum oils and oils obtained from … used hydraulic oils and used transformer oils);        (b) Sludge oils from the storage tanks of petroleum oils, mainly … preparations” are those of which 90 % or more by volume (including losses) distil at 210 °C according to the …

Section VII > Chapter 40

Explanatory notes

… of Chapter 64;        (c)   Headgear or parts thereof (including bathing caps) of Chapter 65;        (d)   … or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber; … to the following forms :        (a)   Liquids and pastes (including latex, whether or not pre-vulcanised, and other …

Legal note

… of Chapter 64;        (c)   Headgear or parts thereof (including bathing caps) of Chapter 65;        (d)   … or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber; … to the following forms :        (a)   Liquids and pastes (including latex, whether or not pre-vulcanised, and other …

Section XVIII > Chapter 90

Explanatory notes

… or water-jet cutting machines, of heading 84.66, including fittings with optical devices for reading the … other appliances of heading 84.81; machines and apparatus (including apparatus for the projection or drawing of circuit … of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of …

Legal note

… or water-jet cutting machines, of heading 84.66, including fittings with optical devices for reading the … other appliances of heading 84.81; machines and apparatus (including apparatus for the projection or drawing of circuit … of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of …

Section XI > Chapter 51

Explanatory notes

… hair” means the hair of alpaca, llama, vicuna, camel (including dromedary), yak, Angora, Tibetan, Kashmir or … animal hair” means the hair of animals not mentioned above, excluding brush‑making hair and bristles (heading 05.02) and … to their transformation into woven fabrics. It also includes yarns and fabrics of horsehair, but excludes …

Legal note

… hair” means the hair of alpaca, llama, vicuna, camel (including dromedary), yak, Angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria or musk‑rat; … animal hair” means the hair of animals not mentioned above, excluding brush‑making hair and bristles (heading 05.02) and …

Section X > Chapter 48

Explanatory notes

… the context otherwise requires, a reference to “paper” includes references to paperboard (irrespective of thickness … or rolls of a width exceeding 28 cm; or (b) in rectangular (including square) sheets with one side exceeding 28 cm and …

Legal note

… the context otherwise requires, a reference to “paper” includes references to paperboard (irrespective of thickness … or rolls of a width exceeding 28 cm; or (b) in rectangular (including square) sheets with one side exceeding 28 cm and …

Section VIII > Chapter 43

Explanatory notes

… toys, games, sports requisites). 3.‑   Heading 43.03 includes furskins and parts thereof, assembled with the … Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or …

Legal note

… toys, games, sports requisites). 3.‑   Heading 43.03 includes furskins and parts thereof, assembled with the … Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or …

Section XVI

Explanatory notes

… to the following rules :       (a)   Parts which are goods included in any of the headings of Chapter 84 or 85 (other … machine, or with a number of machines of the same heading (including a machine of heading 84.79 or 85.43) are to be … machines, label‑printing machines), are however not included and should be classified in their own appropriate …

Legal note

… to the following rules :       (a)   Parts which are goods included in any of the headings of Chapter 84 or 85 (other … machine, or with a number of machines of the same heading (including a machine of heading 84.79 or 85.43) are to be … performs the principal function. 4.‑  Where a machine (including a combination of machines) consists of individual …

Section XVI > Chapter 84

Explanatory notes

… only to machine-tools for working metal, other than lathes (including turning centres), which can carry out different … transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless …

Legal note

… only to machine-tools for working metal, other than lathes (including turning centres), which can carry out different … transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless …