Harmonized System

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Section XVI > Chapter 84

Explanatory notes

…    Heading 84.19 does not, however, cover :       (i)     Germination plant, incubators or brooders (heading 84.36); … in later headings of the Chapter : (1)   Agricultural germination plant, and poultry incubators and brooders …

Legal note

…    Heading 84.19 does not, however, cover :       (i)     Germination plant, incubators or brooders (heading 84.36); …

Section VI > Chapter 33

Explanatory notes

… Notes. 1.-  This Chapter does not cover :        (a)   Natural oleoresins or vegetable extracts of heading 13.01 or … they have disinfectant properties of more than a subsidiary nature. Preparations (e.g., varnish) and unmixed products … Put up in a form clearly specialised to such use (e.g., nail varnish put up in small bottles furnished with the …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)   Natural oleoresins or vegetable extracts of heading 13.01 or … which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; …

Section XVII

Explanatory notes

… cables suitable for use in vehicles of Chapter 87 ), nails, bolts, nuts, washers, cotters and cotter-pins, … foot rests, window opening mechanisms), number plates, nationality plates, etc. (such goods of base metals fall in … ( heading 90.06 or 90.07 ).                     (b)       Navigational instruments and appliances ( heading 90.14 ). …

Legal note

… Chapter 91;        (ij)   Arms (Chapter 93);        (k)   Luminaires and lighting fittings and parts thereof of … be classified as railway track fixtures and fittings, and signalling, safety or traffic control equipment for hovertrain transport systems as signalling, safety or traffic control equipment for railways. …

Section XV > Chapter 75

Explanatory notes

… only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension … and as a catalyst in many chemical reactions. Unalloyed wrought nickel is also extensively used in the … plant. In addition nickel and nickel alloys are used for coinage. * *    * The principal nickel alloys which may fall …

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 XV > Chapter 73

Explanatory notes

… word “wire” means hot or cold‑formed products of any cross‑sectional shape, of which no cross‑sectional dimension … may include equilateral triangular and other regular convex polygonal cross‑sections. Products of cross‑section other … inner and outer surfaces of the same form. The General Explanatory Note to Chapter 72 applies, mutatis mutandis , …

Legal note

… word “wire” means hot or cold‑formed products of any cross‑sectional shape, of which no cross‑sectional dimension exceeds 16 mm. …

Section VI

Explanatory notes

… together; and    (c) identifiable, whether by their nature or by the relative proportions in which they are … the headings in Section VI by virtue of being described by name or function and also to heading 38.27, then it is classifiable in a heading that references the product by name or function and not under heading 38.27. GENERAL Note …

Legal note

… together; and    (c) identifiable, whether by their nature or by the relative proportions in which they are … the headings in Section VI by virtue of being described by name or function and also to heading 38.27, then it is classifiable in a heading that references the product by name or function and not under heading 38.27. …

Section II > Chapter 7

Explanatory notes

… parsley, chervil, tarragon, cress and sweet marjoram ( Majorana hortensis or Origanum majorana ). 3.‑  Heading 07.12 covers all dried vegetables …

Legal note

… parsley, chervil, tarragon, cress and sweet marjoram ( Majorana hortensis or Origanum majorana ). 3.‑  Heading 07.12 covers all dried vegetables …

Section XVII > Chapter 87 > Heading 8703 > 8703.10

Classification opinions

… Four-wheeled vehicle equipped with a 351cc single cylinder internal combustion engine having an output of 11.5 hp. The …

Section XVII > Chapter 89

Explanatory notes

… 1.‑  A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel … (e.g., those not equipped with their propelling machinery, navigational instruments, lifting or handling machinery or … excluded from this Chapter : (a)   Model vessels used for ornamental purposes (e.g., galleons and other sailing …

Legal note

… 1.‑  A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in heading …

Section XIX > Chapter 93

Explanatory notes

… (a)   Goods of Chapter 36 (for example, percussion caps, detonators, signalling flares);        (b)   Parts of general use, as … may contain precious metal, metal clad with precious metal, natural or cultured pearls, precious and semi‑precious …

Legal note

… (a)   Goods of Chapter 36 (for example, percussion caps, detonators, signalling flares);        (b)   Parts of general use, as …