Harmonized System

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Section XI > Chapter 61

Explanatory notes

… -     one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more … of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer … The term “suit” includes the following sets of garments, whether or not they fulfil all the above conditions : …

Legal note

… -     one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more … of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer … The term “suit” includes the following sets of garments, whether or not they fulfil all the above conditions : …

Section VII > Chapter 40

Explanatory notes

… C hapter 40 Rubber and articles thereof Notes. 1.‑ Except where the context otherwise requires, throughout the … the expression “rubber” means the following products, whether or not vulcanised or hard : natural rubber, balata, … applies to :        (a)   Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with …

Legal note

… Notes. 1.‑ Except where the context otherwise requires, throughout the … the expression “rubber” means the following products, whether or not vulcanised or hard : natural rubber, balata, … applies to :        (a)   Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with …

Section VI > Chapter 28

Explanatory notes

… of radioactive elements or of isotopes Notes. 1.-  Except where the context otherwise requires, the headings of this … elements and separate chemically defined compounds, whether or not containing impurities;        (b) The … one or several of the said isotopes, that is, elements of which the natural isotopic composition has been artificially …

Legal note

… Notes. 1.-  Except where the context otherwise requires, the headings of this … elements and separate chemically defined compounds, whether or not containing impurities;        (b) The … one or several of the said isotopes, that is, elements of which the natural isotopic composition has been artificially …

Section XI > Chapter 59

Explanatory notes

… of a kind suitable for industrial use Notes. 1.‑  Except where the context otherwise requires, for the purposes of … impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature … cellular), other than :                 (1)     Fabrics in which the impregnation, coating or covering cannot be seen …

Legal note

… Notes. 1.‑  Except where the context otherwise requires, for the purposes of … impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature … cellular), other than :                 (1)     Fabrics in which the impregnation, coating or covering cannot be seen …

Section XVIII > Chapter 90

Explanatory notes

… belts or other support articles of textile material, whose intended effect on the organ to be supported or held … scale (for example, “optical” dividing heads) but not those which are in themselves essentially optical instruments (for … or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical …

Legal note

… belts or other support articles of textile material, whose intended effect on the organ to be supported or held … scale (for example, “optical” dividing heads) but not those which are in themselves essentially optical instruments (for … or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical …

Section XX > Chapter 95

Explanatory notes

… articles of apparel of textiles, of Chapter 61 or 62, whether or not incorporating incidentally protective … headgear of Chapter 65;        (h)    Walking‑sticks, whips, riding‑crops or the like (heading 66.02), or parts … outdoor games (heading 90.04);        (s)    Decoy calls or whistles (heading 92.08);        (t)    Arms or other …

Legal note

… articles of apparel of textiles, of Chapter 61 or 62, whether or not incorporating incidentally protective … headgear of Chapter 65;        (h)    Walking‑sticks, whips, riding‑crops or the like (heading 66.02), or parts … outdoor games (heading 90.04);        (s)    Decoy calls or whistles (heading 92.08);        (t)    Arms or other …

Section IX > Chapter 44

Explanatory notes

… nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length … cases, covers, cabinets for machines and apparatus and wheelwrights’ wares);      (m)  Goods of Section XVIII (for … In this Chapter, the expression “densified wood” means wood which has been subjected to chemical or physical treatment …

Legal note

… nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length … cases, covers, cabinets for machines and apparatus and wheelwrights’ wares);      (m)  Goods of Section XVIII (for … In this Chapter, the expression “densified wood” means wood which has been subjected to chemical or physical treatment …

Section II > Chapter 10

Explanatory notes

… be classified in those headings only if grains are present, whether or not in the ear or on the stalk.      (B)     The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, … 10.06. Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, …

Legal note

… be classified in those headings only if grains are present, whether or not in the ear or on the stalk.      (B)     The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, … 10.06. Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, …

Section VI > Chapter 38

Explanatory notes

… “certified reference materials” means reference materials which are accompanied by a certificate which indicates the … waste, scourings and unstabilised sludge. Stabilised sludge when suitable for use as fertiliser is excluded … derived from animal, vegetable or microbial fats and oils whether or not used. Subheading Notes. 1.- …

Legal note

… “certified reference materials” means reference materials which are accompanied by a certificate which indicates the … waste, scourings and unstabilised sludge. Stabilised sludge when suitable for use as fertiliser is excluded … derived from animal, vegetable or microbial fats and oils whether or not used. Subheading Notes. 1.- …

Section XVII

Explanatory notes

… and accessories” do not apply to the following articles, whether or not they are identifiable as for the goods of … or “accessories” do not apply to parts or accessories which are not suitable for use solely or principally with … (c)   In Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing‑stages or …

Legal note

… and accessories” do not apply to the following articles, whether or not they are identifiable as for the goods of … or “accessories” do not apply to parts or accessories which are not suitable for use solely or principally with … (c)   In Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing‑stages or …

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