Harmonized System

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Section X > Chapter 48

Explanatory notes

… (heading 38.22);        (g)    Paper‑reinforced stratified sheeting of plastics, or one layer of paper or paperboard … exceeding 28 cm; or (b) in rectangular (including square) sheets with one side exceeding 28 cm and the other side … or of values of more than 400 g (extrapolation) should be based on the following formulae : Basis weight …

Legal note

… or covered with soap or detergent (heading 34.01), or with polishes, creams or similar preparations (heading 34.05); … (heading 38.22);        (g)    Paper‑reinforced stratified sheeting of plastics, or one layer of paper or paperboard … exceeding 28 cm; or (b) in rectangular (including square) sheets with one side exceeding 28 cm and the other side …

Section VII > Chapter 39

Explanatory notes

… moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external … comonomer units of polymers falling in the same heading shall be taken together.       If no single comonomer unit …

Legal note

… moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external … comonomer units of polymers falling in the same heading shall be taken together.       If no single comonomer unit …

Section XI > Chapter 62

Explanatory notes

…                 -     one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or … part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, … or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women’s or …

Legal note

…                 -     one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or … part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, … or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women’s or …

Section XI > Chapter 61

Explanatory notes

…                 -     one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or … part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, … or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women’s or …

Legal note

…                 -     one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or … part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, … or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women’s or …

Section XV > Chapter 72

Explanatory notes

… one or more of the following elements in the proportion shown :              ‑      0.3 % or more of aluminium … worked than subjected to primary hot‑rolling or roughly shaped by forging, including blanks for angles, shapes or sections.        These products are not presented …

Legal note

… one or more of the following elements in the proportion shown :              ‑      0.3 % or more of aluminium … worked than subjected to primary hot‑rolling or roughly shaped by forging, including blanks for angles, shapes or sections.        These products are not presented …

Section XV

Explanatory notes

… or other articles of Section XVII (vehicles, ships and boats, aircraft);          (h)  Instruments or … including clock or watch springs;          (ij)  Lead shot prepared for ammunition (heading 93.06) or other … uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), …

Legal note

… or other articles of Section XVII (vehicles, ships and boats, aircraft);          (h)  Instruments or … including clock or watch springs;          (ij)  Lead shot prepared for ammunition (heading 93.06) or other … uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), …

Section VII > Chapter 40

Explanatory notes

… and solutions);        (b)   Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar … following substances in any rubber or mixture of rubbers shall not affect its classification in heading 40.01 or … exceeds 5 mm, is to be classified as strip, rods or profile shapes, of heading 40.08. 8.‑ Heading 40.10 includes …

Legal note

… and solutions);        (b)   Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar … following substances in any rubber or mixture of rubbers shall not affect its classification in heading 40.01 or … exceeds 5 mm, is to be classified as strip, rods or profile shapes, of heading 40.08. 8.‑ Heading 40.10 includes …

Section XI > Chapter 59

Explanatory notes

… 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour; … to 55, 58 or 60);                 (5)     Plates, sheets or strip of cellular plastics, combined with textile … yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading 56.04. 3.‑  For the …

Legal note

… 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour; … to 55, 58 or 60);                 (5)     Plates, sheets or strip of cellular plastics, combined with textile … yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading 56.04. 3.‑  For the …

Section XII > Chapter 64

Explanatory notes

… Chapter does not cover :        (a)    Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products … or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95). …

Legal note

… Chapter does not cover :        (a)    Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products … or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95). …

Section XI

Explanatory notes

… 1.‑   This Section does not cover :         (a)     Animal brush‑making bristles or hair (heading 05.02); horsehair or …                    (b) The choice of appropriate heading shall be effected by determining first the Chapter and then … or not padded);         (g)   Knitted or crocheted to shape, whether presented as separate items or in the form of …

Legal note

… 1.‑   This Section does not cover :         (a)     Animal brush‑making bristles or hair (heading 05.02); horsehair or …                    (b) The choice of appropriate heading shall be effected by determining first the Chapter and then … or not padded);         (g)   Knitted or crocheted to shape, whether presented as separate items or in the form of …