Harmonized System

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Section XVI

Explanatory notes

…       (f)   Precious or semi‑precious stones (natural, synthetic or reconstructed) of headings 71.02 to … (f)   Articles wholly of precious or semi‑precious stones (natural, synthetic or reconstructed) ( heading 71.02 , 71.03 …

Legal note

…       (f)   Precious or semi‑precious stones (natural, synthetic or reconstructed) of headings 71.02 to …

Section XIII > Chapter 68

Explanatory notes

…        (a)   Goods of Chapter 25;        (b)   Coated, impregnated or covered paper and paperboard of heading 48.10 … referred to in heading 25.15 or 25.16 but also to all other natural stone (for example, quartzite, flint, dolomite and … shaping, moulding), which alter the form rather than the nature of the constituent material. Some are obtained by …

Legal note

…        (a)   Goods of Chapter 25;        (b)   Coated, impregnated or covered paper and paperboard of heading 48.10 … (k)   Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings); … referred to in heading 25.15 or 25.16 but also to all other natural stone (for example, quartzite, flint, dolomite and …

Section XV > Chapter 74

Explanatory notes

… thereof. Copper is extracted from various ores (see Explanatory Note to heading 26.03) and is also worked up from the metal in its native state, or recovered from waste and scrap. Copper is … necessary to drive off excess sulphur and smelted in a furnace to produce copper matte or regulus. In some cases …

Section IV > Chapter 16

Explanatory notes

… molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains … subheadings of heading 16.04 or 16.05 under their common names only, are of the same species as those mentioned in …

Legal note

… molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains … subheadings of heading 16.04 or 16.05 under their common names only, are of the same species as those mentioned in …

Section XXI > Chapter 97

Explanatory notes

… be classified in heading 97.06; or        (c)    Pearls, natural or cultured, or precious or semi‑precious stones … 3.‑  For the purposes of heading 97.02, the expression “original engravings, prints and lithographs” means … collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, …

Legal note

… be classified in heading 97.06; or        (c)    Pearls, natural or cultured, or precious or semi‑precious stones … 3.‑  For the purposes of heading 97.02, the expression “original engravings, prints and lithographs” means …

Section XVIII > Chapter 90

Explanatory notes

… (for example, maternity belts, thoracic support bandages, abdominal support bandages, supports for joints or muscles) … camera recorders (heading 85.25); radar apparatus, radio navigational aid apparatus or radio remote control apparatus … clad with precious metal, precious or semi‑precious stones (natural, synthetic or reconstructed)). (II) INCOMPLETE OR …

Legal note

… (for example, maternity belts, thoracic support bandages, abdominal support bandages, supports for joints or muscles) … use exclusively in implants in medical, surgical, dental or veterinary sciences are to be classified in heading 90.21; … camera recorders (heading 85.25); radar apparatus, radio navigational aid apparatus or radio remote control apparatus …

Section VI > Chapter 31

Explanatory notes

… descriptions given below : (i)      Basic slag; (ii)      Natural phosphates of heading 25.10, calcined or further … heading 25.22 ). (b)   Marl and leaf mould (whether or not naturally containing small quantities of the fertilising …

Legal note

… calcium nitrate and magnesium nitrate; (vii)      Calcium cyanamide, whether or not pure or treated with oil; (viii)  … descriptions given below : (i)      Basic slag; (ii)      Natural phosphates of heading 25.10, calcined or further …

Section XV > Chapter 76

Explanatory notes

… only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension … is a very good reflector. Since the oxide film which forms naturally on its surface protects the metal, it is often … nickel, chromium, etc.; they are often marketed under trade names which vary according to the country of origin. * *    …

Legal note

… only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm. …

Section IX > Chapter 46

Explanatory notes

… of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament and strip and the like …

Legal note

… of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament and strip and the like …

Section III > Chapter 15

Explanatory notes

… soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or        (f) … does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading …

Legal note

… soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or        (f) … does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading …