Harmonized System

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Section XX > Chapter 94

Explanatory notes

…        (b)    Mirrors designed for placing on the floor or ground (for example, cheval‑glasses (swing‑mirrors)) of … machines (heading 84.52);        (f)    Lamps or light sources and parts thereof of Chapter 85;        (g)    … presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, …

Legal note

…        (b)    Mirrors designed for placing on the floor or ground (for example, cheval‑glasses (swing‑mirrors)) of … machines (heading 84.52);        (f)    Lamps or light sources and parts thereof of Chapter 85;        (g)    … presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, …

Section X > Chapter 49

Explanatory notes

… photocopied, thermocopied or typewritten. 3.‑   Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, … catalogues, year books published by trade associations, tourist propaganda). Such publications are to be classified …

Legal note

… photocopied, thermocopied or typewritten. 3.‑   Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, … catalogues, year books published by trade associations, tourist propaganda). Such publications are to be classified …

Section XIX > Chapter 93

Explanatory notes

… or similar goods of plastics (Chapter 39);        (c)   Armoured fighting vehicles (heading 87.10);        (d)   … other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which … Chapter covers : (1) Arms of all descriptions designed for ground, sea or air warfare, for use by military armed forces …

Legal note

… or similar goods of plastics (Chapter 39);        (c)   Armoured fighting vehicles (heading 87.10);        (d)   … other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which …

Section XXI > Chapter 97

Explanatory notes

… 97.06; or        (c)    Pearls, natural or cultured, or precious or semi‑precious stones (headings 71.01 to 71.03). … impressions produced directly, in black and white or in colour, of one or of several plates wholly executed by hand … of the preceding headings of this Chapter. 6.‑  Frames around paintings, drawings, pastels, collages or similar …

Legal note

… 97.06; or        (c)    Pearls, natural or cultured, or precious or semi‑precious stones (headings 71.01 to 71.03). … impressions produced directly, in black and white or in colour, of one or of several plates wholly executed by hand … of the preceding headings of this Chapter. 6.‑  Frames around paintings, drawings, pastels, collages or similar …

Section II > Chapter 13

Explanatory notes

…        (g)  Medicaments of heading 30.03 or 30.04 or blood‑grouping reagents (heading 38.22);        (h)  Tanning or … concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on …

Legal note

…        (g)  Medicaments of heading 30.03 or 30.04 or blood‑grouping reagents (heading 38.22);        (h)  Tanning or … concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on …

Section VIII > Chapter 41

Explanatory notes

… “crust” includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying. 3.-   Throughout the Nomenclature the expression “composition leather” … for processing and a more uniform final leather.  The outer or grain layer of a hide, known as the “grain split”, …

Legal note

… “crust” includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying. 3.-   Throughout the Nomenclature the expression “composition leather” …

Section I

Explanatory notes

… the context otherwise requires, includes a reference to the young of that genus or species. 2.- Except where the context otherwise requires, throughout the Nomenclature any reference to “dried” …

Legal note

… the context otherwise requires, includes a reference to the young of that genus or species. 2.- Except where the context otherwise requires, throughout the Nomenclature any reference to “dried” …

Section XI > Chapter 60

Explanatory notes

… as furnishing fabrics or for similar purposes. 3.‑  Throughout the Nomenclature any reference to “knitted” goods … fibres or one or more layers of textile yarns, or from a ground of, for example, a woven fabric or a sheet of …

Legal note

… as furnishing fabrics or for similar purposes. 3.‑  Throughout the Nomenclature any reference to “knitted” goods …

Section I > Chapter 3

Explanatory notes

… of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs … the temperature of a product has been reduced, generally to around 0 °C, without the product being frozen. The expression “frozen” …

Legal note

… of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs … of binder. 3.-  Headings 03.05 to 03.08 do not cover flours, meals and pellets, fit for human consumption …

Section XIII > Chapter 69

Explanatory notes

… non-metallic materials which have been prepared and shaped previously at, in general, room temperature. Raw materials comprise, inter alia, clays, siliceous materials including fused silica, materials with a … used directly in powder form with the addition of a small amount of lubricant. In most cases, however, it is first …

Legal note

… non-metallic materials which have been prepared and shaped previously at, in general, room temperature. Raw materials comprise, inter alia, clays, siliceous materials including fused silica, materials with a …

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