Harmonized System

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Section XI > Chapter 61

Explanatory notes

… of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising : … the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the … to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt …

Legal note

… of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising : … the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the … to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt …

Section XV > Chapter 72

Explanatory notes

… In this Chapter and, in the case of Notes (d), (e) and (f) throughout the Nomenclature, the following expressions have … lumps or similar primary forms, in forms obtained by continuous casting and also in granular or powder forms, … de‑oxidants, de‑sulphurising agents or for similar uses in ferrous metallurgy and generally not usefully malleable, …

Legal note

… In this Chapter and, in the case of Notes (d), (e) and (f) throughout the Nomenclature, the following expressions have … lumps or similar primary forms, in forms obtained by continuous casting and also in granular or powder forms, … de‑oxidants, de‑sulphurising agents or for similar uses in ferrous metallurgy and generally not usefully malleable, …

Section XI > Chapter 62

Explanatory notes

… of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising : … the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the … to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt …

Legal note

… of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising : … the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the … to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt …

Section XV

Explanatory notes

…          (e)  Goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, … Articles of Chapter 97 (for example, works of art). 2.‑  Throughout the Nomenclature, the expression “parts of … to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form …

Legal note

…          (e)  Goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, … Articles of Chapter 97 (for example, works of art). 2.‑  Throughout the Nomenclature, the expression “parts of … to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form …

Section XX > Chapter 95

Explanatory notes

… or parts thereof (heading 66.03);        (ij)    Unmounted glass eyes for dolls or other toys, of … devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded … (r)    Spectacles, goggles or the like, for sports or outdoor games (heading 90.04);        (s)    Decoy calls or …

Legal note

… or parts thereof (heading 66.03);        (ij)    Unmounted glass eyes for dolls or other toys, of … devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded … (r)    Spectacles, goggles or the like, for sports or outdoor games (heading 90.04);        (s)    Decoy calls or …

Section XII > Chapter 64

Explanatory notes

… flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified …        (b)    Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to … (1)  Flat or high-heeled shoes for ordinary indoor or outdoor wear. (2)  Ankle-boots, half-boots, knee-boots and …

Legal note

… flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified …        (b)    Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to … to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; …

Section V > Chapter 26

Explanatory notes

… wools (heading 68.06);        (f)      Waste or scrap of precious metal or of metal clad with precious metal; other … waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of …

Legal note

… wools (heading 68.06);        (f)      Waste or scrap of precious metal or of metal clad with precious metal; other … waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of …

Section X > Chapter 48

Explanatory notes

… paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where … process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 MPa) on each side exceeding …

Legal note

… paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where … process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 MPa) on each side exceeding …

Section VII > Chapter 39

Explanatory notes

… C hapter 39 Plastics and articles thereof Notes. 1.‑ Throu gh out the Nomenclature the expression “plastics” means those … pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into …

Legal note

… Notes. 1.‑ Throu gh out the Nomenclature the expression “plastics” … pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into …

Section XVIII > Chapter 91

Explanatory notes

… XV), or similar goods of plastics (Chapter 39) or of precious metal or metal clad with precious metal (generally …        (e)   Articles of heading 84.12 constructed to work without an escapement;        (f)   Ball bearings (heading …        The thickness of a movement is the distance from the outer plane of the dial support (or the visible surface of …

Legal note

… XV), or similar goods of plastics (Chapter 39) or of precious metal or metal clad with precious metal (generally heading 71.15); clock or watch …        (e)   Articles of heading 84.12 constructed to work without an escapement;        (f)   Ball bearings (heading …