Harmonized System

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Section XII > Chapter 64

Explanatory notes

… or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products … boots and cycling shoes. GENERAL With certain exceptions (see particularly those mentioned at the end of this General … foot or shoe coverings of flimsy material (paper, sheeting of plastics, etc.) without applied soles. These …

Legal note

… or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products …

Section IV > Chapter 19

Explanatory notes

… flour or from starch, specially prepared for use in animal feeding (heading 23.09); or         (c)   Medicaments or … a totally defatted basis ( heading 18.06 ). (c)   Roasted coffee substitutes containing coffee in any proportion ( … flour or from starch, specially prepared for use in animal feeding (e.g., dog biscuits) ( heading 23.09 ). (f)    …

Legal note

… flour or from starch, specially prepared for use in animal feeding (heading 23.09); or         (c)   Medicaments or …

Section IV > Chapter 24

Explanatory notes

… and whether or not flavoured with fruit.  However, tobacco-free products intended for smoking in a water pipe are … curing (in the open air), air curing (in closed sheds with free circulation of air), flue curing (in hot air flues), or … are added (casing) in order to improve the aroma or keeping qualities. This Chapter covers not only …

Legal note

… and whether or not flavoured with fruit.  However, tobacco-free products intended for smoking in a water pipe are …

Section XV > Chapter 80

Explanatory notes

… (i)     the total content by weight of such other elements exceeds 1 %; or              (ii)     the content by weight … used for tinning other base metals especially iron or steel (e.g., manufacture of tin‑plate, especially for the … this Chapter under the provisions of Note 5 to Section XV (see the General Explanatory Note to that Section) include : …

Legal note

… (i)     the total content by weight of such other elements exceeds 1 %; or              (ii)     the content by weight …

Section V > Chapter 26

Explanatory notes

… 26.01 to 26.17 do not, however, include minerals which have been submitted to processes not normal to the metallurgical … intended for non-metallurgical purposes, and (B)  Have not been submitted to processes not normal to the metallurgical … to which products of headings 26.01 to 26.17 may have been submitted include physical, physico-chemical or …

Legal note

… 26.01 to 26.17 do not, however, include minerals which have been submitted to processes not normal to the metallurgical …

Section II > Chapter 14

Explanatory notes

… rendered non‑inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split … broom or brush making, or as stuffing or padding. (2) Seeds, pips, hulls and nuts of a kind used for carving, for …

Legal note

… rendered non‑inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split …

Section XV > Chapter 78

Explanatory notes

… that the content by weight of any other element does not exceed the limit specified in the following table : TABLE ‑ … this Chapter under the provisions of Note 5 to Section XV (see the General Explanatory Note to that Section), are the …

Legal note

… that the content by weight of any other element does not exceed the limit specified in the following table : TABLE ‑ …

Section XIV > Chapter 71

Explanatory notes

… collectors’ pieces (heading 97.05) or antiques of an age exceeding one hundred years (heading 97.06), other than …

Legal note

… collectors’ pieces (heading 97.05) or antiques of an age exceeding one hundred years (heading 97.06), other than …

Section XVIII > Chapter 90

Section VI > Chapter 36

Explanatory notes

… cigarette or similar lighters and of a capacity not exceeding 300 cm 3 ; and        (c)   Resin torches, …

Legal note

… cigarette or similar lighters and of a capacity not exceeding 300 cm 3 ; and        (c)   Resin torches, …