Harmonized System

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Section VIII > Chapter 42

Explanatory notes

… heading 66.02;        (g)    Cuff‑links, bracelets or other imitation jewellery (heading 71.17);        (h)    Fittings … horse brasses and buckles, separately presented (generally Section XV);        (ij)    Strings, skins for drums or the … articles, button blanks, of heading  96.06. 3.-  (A)   In addition to the provisions of Note 2 above, heading  42.02 …

Legal note

… heading 66.02;        (g)    Cuff‑links, bracelets or other imitation jewellery (heading 71.17);        (h)    Fittings … horse brasses and buckles, separately presented (generally Section XV);        (ij)    Strings, skins for drums or the … articles, button blanks, of heading  96.06. 3.-  (A)   In addition to the provisions of Note 2 above, heading  42.02 …

Section XIII > Chapter 70

Explanatory notes

… flakes);        (b)   Articles of Chapter 71 (for example, imitation jewellery);        (c)   Optical fibre cables of … the classification of glass in sheets;        (c)   the expression “absorbent, reflecting or non-reflecting layer” means a …

Legal note

… flakes);        (b)   Articles of Chapter 71 (for example, imitation jewellery);        (c)   Optical fibre cables of … the classification of glass in sheets;        (c)   the expression “absorbent, reflecting or non-reflecting layer” means a …

Section III > Chapter 15

Explanatory notes

… or toilet preparations, sulphonated oils or other goods of Section VI; or        (f) Factice derived from oils (heading … does not apply to oils obtained from olives by solvent extraction (heading  15.10 ). 3.- Heading 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be classified in …

Legal note

… or toilet preparations, sulphonated oils or other goods of Section VI; or        (f) Factice derived from oils (heading … does not apply to oils obtained from olives by solvent extraction (heading  15.10 ). 3.- Heading 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be classified in …

Section XI > Chapter 59

Explanatory notes

… otherwise requires, for the purposes of this Chapter the expression “textile fabrics” applies only to the woven … Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting … width of not less than 45 cm, suitable for wall or ceiling decoration, consisting of a textile surface which has been …

Legal note

… otherwise requires, for the purposes of this Chapter the expression “textile fabrics” applies only to the woven … Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting … width of not less than 45 cm, suitable for wall or ceiling decoration, consisting of a textile surface which has been …

Section XXI > Chapter 97

Explanatory notes

…        (a)    Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of heading 49.07;        (b)    Theatrical scenery, studio back‑cloths or the like, of painted canvas (heading … 97.06; or        (c)    Pearls, natural or cultured, or precious or semi‑precious stones (headings 71.01 to 71.03). …

Legal note

…        (a)    Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of heading 49.07;        (b)    Theatrical scenery, studio back‑cloths or the like, of painted canvas (heading … 97.06; or        (c)    Pearls, natural or cultured, or precious or semi‑precious stones (headings 71.01 to 71.03). …

Section V > Chapter 25

Explanatory notes

… powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except … obtained by mixing or subjected to processing beyond that mentioned in each heading.     The products of this Chapter …

Legal note

… powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except … obtained by mixing or subjected to processing beyond that mentioned in each heading.     The products of this Chapter …

Section I > Chapter 4

Explanatory notes

… origin, not elsewhere specified or included Notes. 1.-  The expression “milk ” means full cream milk or partially or … (b)     The expression “dairy spreads” means a spreadable emulsion of the water-in-oil type, containing milkfat as the … Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese …

Legal note

… Notes. 1.-  The expression “milk ” means full cream milk or partially or … (b)     The expression “dairy spreads” means a spreadable emulsion of the water-in-oil type, containing milkfat as the … Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese …

Section XV > Chapter 76

Explanatory notes

… Subheading Notes. 1.‑  In this Chapter the following expressions have the meanings hereby assigned to them : … Cr, Cu, Mg, Mn, Ni, Zn. (2)    Copper is permitted in a proportion greater than 0.1 % but not more than 0.2 %, … such other elements exceeds 1 %. 2.-  Notwithstanding the provisions of Note 9 (c) to the Section XV, for the purposes …

Legal note

… Subheading Notes. 1.‑  In this Chapter the following expressions have the meanings hereby assigned to them : … Cr, Cu, Mg, Mn, Ni, Zn. (2)    Copper is permitted in a proportion greater than 0.1 % but not more than 0.2 %, … such other elements exceeds 1 %. 2.-  Notwithstanding the provisions of Note 9 (c) to the Section XV, for the purposes …

Section XV > Chapter 75

Explanatory notes

… Subheading Notes. 1.-  In this Chapter the following expressions have the meanings hereby assigned to them : … nickel plus cobalt exceeds 1 %. 2.-  Notwithstanding the provisions of Note 9 (c) to Section XV, for the purposes of subheading 7508.10 the term …

Legal note

… Subheading Notes. 1.-  In this Chapter the following expressions have the meanings hereby assigned to them : … nickel plus cobalt exceeds 1 %. 2.-  Notwithstanding the provisions of Note 9 (c) to Section XV, for the purposes of subheading 7508.10 the term …

Section I > Chapter 3

Explanatory notes

… consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or … been agglomerated either directly by compression or by the addition of a small quantity of binder. 3.-  Headings 03.05 … (canning, etc.), for spawning, for aquaria, etc., with the exception of dead fish (including livers and roes thereof), …

Legal note

… consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or … been agglomerated either directly by compression or by the addition of a small quantity of binder. 3.-  Headings 03.05 …