Harmonized System

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Section VIII > Chapter 42

Explanatory notes

… Chapter, the term “leather” includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather. 2.‑  This Chapter … of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious …

Legal note

… Chapter, the term “leather” includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather. 2.‑  This Chapter … of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious …

Section XIII > Chapter 70

Explanatory notes

… (a)   Goods of heading 32.07 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of …

Legal note

… (a)   Goods of heading 32.07 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of …

Section XI > Chapter 60

Explanatory notes

… or        (c)   Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, knitted or crocheted pile … of headings 60.02 to 60.06 are sometimes teased so that the nature of the fabric is masked. The Chapter does not cover …

Legal note

… or        (c)   Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified …

Section XII > Chapter 64

Explanatory notes

… does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which … external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account … of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments. Subheading Note. …

Legal note

… does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which … external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account … of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments. Subheading Note. …

Section XX > Chapter 96

Explanatory notes

… of precious metal or metal clad with precious metal, of natural or cultured pearls, or precious or semi‑precious … absorbent products (sanitary towels (pads) and tampons, napkins and napkin liners and similar articles, of any …

Legal note

… for use in dentistry or for medical, surgical or veterinary purposes (heading 90.18));      (g)    Articles …      (k)    Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings);      (l)    Articles of … of precious metal or metal clad with precious metal, of natural or cultured pearls, or precious or semi‑precious …

Section XX > Chapter 95

Explanatory notes

… and other media for the recording of sound or of other phenomena, whether or not recorded (heading 85.23), radio … material). 2.‑  This Chapter includes articles in which natural or cultured pearls, precious or semi‑precious stones (natural, synthetic or reconstructed), precious metal or …

Legal note

… and other media for the recording of sound or of other phenomena, whether or not recorded (heading 85.23), radio … material). 2.‑  This Chapter includes articles in which natural or cultured pearls, precious or semi‑precious stones (natural, synthetic or reconstructed), precious metal or …

Section IX > Chapter 44

Explanatory notes

…         (b)   Bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, … 6 to this Chapter). ° °   ° Subheading Explanatory Notes. Names of certain tropical woods For the purposes of the …

Legal note

…         (b)   Bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, … (o)   Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings); … of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such …

Section XI > Chapter 58

Explanatory notes

… to textile fabrics referred to in Note 1 to Chapter 59, impregnated, coated, covered or laminated, or to other goods … 5.‑  For the purposes of heading 58.06, the expression “narrow woven fabrics” means :        (a)   Woven fabrics of …

Legal note

… to textile fabrics referred to in Note 1 to Chapter 59, impregnated, coated, covered or laminated, or to other goods … 5.‑  For the purposes of heading 58.06, the expression “narrow woven fabrics” means :        (a)   Woven fabrics of …

Section X > Chapter 48

Explanatory notes

… of heading 32.12;        (c)    Perfumed papers or papers impregnated or coated with cosmetics (Chapter 33);        … (for example, buttons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners). 3.‑  Subject to the …

Legal note

… of heading 32.12;        (c)    Perfumed papers or papers impregnated or coated with cosmetics (Chapter 33);        … (for example, buttons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners). 3.‑  Subject to the …

Section X > Chapter 49

Explanatory notes

… Playing cards or other goods of Chapter 95; or        (d)   Original engravings, prints or lithographs (heading 97.02), … photocopied, thermocopied or typewritten. 3.‑   Newspapers, journals and periodicals which are bound otherwise than in … booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work …

Legal note

… Playing cards or other goods of Chapter 95; or        (d)   Original engravings, prints or lithographs (heading 97.02), … photocopied, thermocopied or typewritten. 3.‑   Newspapers, journals and periodicals which are bound otherwise than in … booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work …