Harmonized System

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Section IV > Chapter 18

Explanatory notes

… (a)     Food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or … meal, starch or malt extract, containing less than 40 % by weight of cocoa calculated on a totally defatted basis, and … on a totally defatted basis, of heading 19.01 . (d) Swelled or roasted cereals containing not more than 6 % by …

Legal note

… (a)     Food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or …

Section XI > Chapter 58

Explanatory notes

… goods of Chapter 59. 2.‑  Heading 58.01 also includes woven weft pile fabrics which have not yet had the floats cut, at … turn, a complete turn or more to form loops through which weft threads pass. 4.‑  Heading 58.04 does not apply to …

Legal note

… goods of Chapter 59. 2.‑  Heading 58.01 also includes woven weft pile fabrics which have not yet had the floats cut, at … turn, a complete turn or more to form loops through which weft threads pass. 4.‑  Heading 58.04 does not apply to …

Section IX > Chapter 46

Explanatory notes

… ropes or cables, plaited or not (heading 56.07);        (c) Footwear or headgear or parts thereof of Chapter 64 or 65; … articles (headings 46.01 and 46.02) made by interlacing, weaving or by similar methods of assembling unspun … 56.07 ). (e)   Narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) ( heading …

Legal note

… ropes or cables, plaited or not (heading 56.07);        (c) Footwear or headgear or parts thereof of Chapter 64 or 65; …

Section VIII > Chapter 41

Explanatory notes

… on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides … or sheets; pieces of leather cut to special shapes are, however, regarded as articles of other Chapters, … as buffalo.  However, in such cases, the middle layers are weaker in structure than the outer layers. …

Legal note

… on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides …

Section XVI

Explanatory notes

… 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate. However, parts which are equally suitable for use … (classified according to their constituent material). However, warp beams should not be regarded as bobbins, … of wood, precious metals, etc. The Section does not , however, cover  : (a)   Transmission or conveyor belts or …

Legal note

… 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate. However, parts which are equally suitable for use …

Section XIII > Chapter 69

Explanatory notes

… (c)    Articles of Chapter 71 (for example, imitation jewellery);        (d)    Cermets of heading 81.13;        … the addition of a small amount of lubricant. In most cases, however, it is first made into a paste. This involves …

Legal note

… (c)    Articles of Chapter 71 (for example, imitation jewellery);        (d)    Cermets of heading 81.13;        …

Section X > Chapter 49

Explanatory notes

… a part of a complete work and designed for binding.        However, printed pictures or illustrations not bearing a … musical notations, pictures, diagrams). The term does not, however, include coloration or decorative or … executed by hand (including hand‑drawn maps and plans), as well as carbon copies of hand‑written or typewritten texts. …

Legal note

… a part of a complete work and designed for binding.        However, printed pictures or illustrations not bearing a …

Section XX > Chapter 94

Explanatory notes

… placing on the floor or ground.        The following are, however, to be classified in the above‑mentioned headings … of plastics or of base metal ( heading 39.26 or 83.04 ). However, equipment (cupboards, radiator screens, etc.) … or other glass fitments, or on castors, etc. It should, however, be noted that furniture is excluded if it …

Legal note

… placing on the floor or ground.        The following are, however, to be classified in the above‑mentioned headings …

Section VIII > Chapter 42

Explanatory notes

…        (g)    Cuff‑links, bracelets or other imitation jewellery (heading 71.17);        (h)    Fittings or … covers articles of leather or composition leather; however, headings 42.01 and 42.02 also include certain … described in heading 41.14. Certain leather articles, however, are classified in other Chapters and these are …

Legal note

…        (g)    Cuff‑links, bracelets or other imitation jewellery (heading 71.17);        (h)    Fittings or …

Section VI > Chapter 29

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