Harmonized System

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Section IX > Chapter 44

Explanatory notes

… in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 12.11);         (b)   Bamboos or other materials of a woody nature of a kind used … wood. Certain materials of a woody nature, e.g., bamboo and osier, are used mainly in making articles of basketware. In …

Legal note

… in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 12.11);         (b)   Bamboos or other materials of a woody nature of a kind used …

Section II > Chapter 12

Explanatory notes

… apply to residues of headings 23.04 to 23.06. 3.-  For the purposes of heading 12.09, beet seeds, grass and other … trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba ) or of lupines are to be … borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood. Heading 12.11 does not, …

Legal note

… apply to residues of headings 23.04 to 23.06. 3.-  For the purposes of heading 12.09, beet seeds, grass and other … trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba ) or of lupines are to be … borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood. Heading 12.11 does not, …

Section XXI > Chapter 97

Explanatory notes

… 1.‑  This Chapter does not cover :        (a)    Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of … 71.01 to 71.03). 2.‑  Heading 97.01 does not apply to mosaics that are mass-produced reproductions, casts or works …

Legal note

… 1.‑  This Chapter does not cover :        (a)    Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of … 71.01 to 71.03). 2.‑  Heading 97.01 does not apply to mosaics that are mass-produced reproductions, casts or works …

Section XIV > Chapter 71

Explanatory notes

… (B) The expression “platinum” means platinum, iridium, osmium, palladium, rhodium and ruthenium.        (C) The … specified in Note 2 (b) to Chapter 96. 5.-  For the purposes of this Chapter, any alloy (including a sintered … the expression “platinum” does not include iridium, osmium, palladium, rhodium or ruthenium. 3.-  For the …

Legal note

… (B) The expression “platinum” means platinum, iridium, osmium, palladium, rhodium and ruthenium.        (C) The … specified in Note 2 (b) to Chapter 96. 5.-  For the purposes of this Chapter, any alloy (including a sintered … the expression “platinum” does not include iridium, osmium, palladium, rhodium or ruthenium. 3.-  For the …

Section IV > Chapter 22

Explanatory notes

… cover :        (a)  Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as … means wine which, when kept at a temperature of 20 °C in closed containers, has an excess pressure of not less than 3 …

Legal note

… cover :        (a)  Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as … means wine which, when kept at a temperature of 20 °C in closed containers, has an excess pressure of not less than 3 …

Section XI > Chapter 58

Explanatory notes

… at which stage they have no pile standing up. 3.‑  For the purposes of heading 58.03, “gauze” means a fabric with a warp composed wholly or in part of standing or ground threads and crossing or doup threads which cross the standing or ground …

Legal note

… at which stage they have no pile standing up. 3.‑  For the purposes of heading 58.03, “gauze” means a fabric with a warp composed wholly or in part of standing or ground threads and crossing or doup threads which cross the standing or ground …

Section IX > Chapter 46

Explanatory notes

… interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of … plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, …

Legal note

… interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of … plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, …

Section V > Chapter 26

Explanatory notes

… by any process of smelting (Section XV). 2.-  For the purposes of headings 26.01 to 26.17, the term “ores” means … mixtures, of a kind used for the extraction of arsenic or those metals or  for the manufacture of their chemical … in Chapter 71 (viz., silver, gold, platinum, iridium, osmium, palladium, rhodium and ruthenium). (2)   The …

Legal note

… by any process of smelting (Section XV). 2.-  For the purposes of headings 26.01 to 26.17, the term “ores” means … XIV or XV, even if they are intended for non-metallurgical purposes. Headings 26.01 to 26.17 do not, however, include … mixtures, of a kind used for the extraction of arsenic or those metals or  for the manufacture of their chemical …

Section XVII

Explanatory notes

… suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a … the principal use of that part or accessory. 4.‑  For the purposes of this Section :        (a)   Vehicles specially … within this Section with the vehicles to which they are most akin as follows :        (a)   In Chapter 86 if …

Legal note

… suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a … the principal use of that part or accessory. 4.‑  For the purposes of this Section :        (a)   Vehicles specially … within this Section with the vehicles to which they are most akin as follows :        (a)   In Chapter 86 if …

Section XVIII > Chapter 90

Explanatory notes

… other than hard rubber (heading 40.16), of leather or of composition leather (heading 42.05) or of textile material … belts or other support articles of textile material, whose intended effect on the organ to be supported or held … the scale (for example, “optical” dividing heads) but not those which are in themselves essentially optical …

Legal note

… other than hard rubber (heading 40.16), of leather or of composition leather (heading 42.05) or of textile material … belts or other support articles of textile material, whose intended effect on the organ to be supported or held … the scale (for example, “optical” dividing heads) but not those which are in themselves essentially optical …