Harmonized System

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Section IX > Chapter 44

Explanatory notes

… Chapter does not cover :         (a)   Wood, in chips, in shavings, crushed, ground or powdered, of a kind used … of heading 44.10, 44.11 or 44.12 may be worked to form the shapes provided for in respect of the goods of … e.g., finger‑jointed (i.e., jointed by a process whereby shorter pieces of wood are glued together end to end, with …

Legal note

… Chapter does not cover :         (a)   Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in … of heading 44.10, 44.11 or 44.12 may be worked to form the shapes provided for in respect of the goods of …

Section XVI > Chapter 85

Explanatory notes

… of the kind commonly used for domestic purposes : (a) Floor polishers, food grinders and mixers, and fruit or vegetable … centrifugal clothes‑dryers (heading 84.21), dish washing machines (heading 84.22), household washing … panel display modules defined in this Note, heading 85.24 shall take precedence over any other heading in the …

Legal note

… of the kind commonly used for domestic purposes : (a) Floor polishers, food grinders and mixers, and fruit or vegetable … centrifugal clothes‑dryers (heading 84.21), dish washing machines (heading 84.22), household washing … panel display modules defined in this Note, heading 85.24 shall take precedence over any other heading in the …

Section XVII

Explanatory notes

… (Chapter 87), aircraft and spacecraft (Chapter 88) and ships, boats, hovercraft and floating structures … 87.05, 87.09 or 87.16. (III) PARTS AND ACCESSORIES It should be noted that Chapter 89 makes no provision for parts … (c)       Internal parts of engines or motors (crank shafts, cam shafts, flywheels, etc.) falling in …

Legal note

… as for the goods of this Section :        (a)   Joints, washers or the like of any material (classified according to … and parts thereof of heading 94.05; or        (l)   Brushes of a kind used as parts of vehicles (heading 96.03). … under the appropriate heading of Chapter 88. 5.‑  Air‑cushion vehicles are to be classified within this Section …

Section VI > Chapter 38

Explanatory notes

… of certified reference materials, heading 38.22 shall take precedence over any other heading in the … collected from households, hotels, restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well … tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers; short-chain chlorinated paraffins.     Short-chain …

Legal note

… of certified reference materials, heading 38.22 shall take precedence over any other heading in the … collected from households, hotels, restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well … tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers; short-chain chlorinated paraffins.     Short-chain …

Section XIII > Chapter 70

Explanatory notes

… it has undergone before annealing;        (b)   cutting to shape does not affect the classification of glass in sheets;        (c)   the expression “absorbent, reflecting …

Legal note

… it has undergone before annealing;        (b)   cutting to shape does not affect the classification of glass in sheets;        (c)   the expression “absorbent, reflecting …

Section II > Chapter 11

Explanatory notes

… indicated in Column (2); and                 (b)     an ash content (after deduction of any added minerals) not  … Products falling in this Chapter under the above provisions shall be classified in heading 11.01 or 11.02 if the … in Column (4) or (5) is not less, by weight, than that shown against the cereal concerned.                 …

Legal note

… indicated in Column (2); and                 (b)     an ash content (after deduction of any added minerals) not  … Products falling in this Chapter under the above provisions shall be classified in heading 11.01 or 11.02 if the … in Column (4) or (5) is not less, by weight, than that shown against the cereal concerned.                 …

Section II > Chapter 7

Explanatory notes

… to 07.11, other than : (a)  dried leguminous vegetables, shelled (heading 07.13); (b)  sweet corn in the forms … (including dehydrated, evaporated or freeze‑dried). It should be noted that some of these products when dried and … vegetables of this Chapter may be whole, sliced, chopped, shredded, pulped, grated, peeled or shelled. The Chapter …

Legal note

… 07.11 and 07.12 the word “vegetables” includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, … to 07.11, other than : (a)  dried leguminous vegetables, shelled (heading 07.13); (b)  sweet corn in the forms … of heading 07.13 (heading 11.06). 4.‑  However, dried or crushed or ground fruits of the genus Capsicum or of the …

Section XX > Chapter 96

Explanatory notes

… (heading 90.03), mathematical drawing pens (heading 90.17), brushes of a kind specialised for use in dentistry or for … require only such further minor processes as trimming to shape at the top, to render them ready for such …

Legal note

… (heading 90.03), mathematical drawing pens (heading 90.17), brushes of a kind specialised for use in dentistry or for … require only such further minor processes as trimming to shape at the top, to render them ready for such …

Section XVII > Chapter 87

Explanatory notes

… means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not … used in factories, warehouses, dock areas or airports for short distance transport of goods, and tractors of the type … the General Explanatory Note to the Section). * *    * It should be noted that amphibious motor vehicles are …

Legal note

… means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not … 1.‑  Subheading 8708.22 covers : (a)- front windscreens (windshields), rear windows and other windows, framed; and (b)- front windscreens (windshields), rear windows and other windows, whether or not …

Section V > Chapter 25

Explanatory notes

… products which are in the crude state or which have been washed (even with chemical substances eliminating the … headings of this Chapter, made up into articles by shaping, carving, etc.) generally fall in later Chapters … into blocks or slabs of a rectangular (including square) shape. When products are classifiable in heading  25.17 and …

Legal note

… products which are in the crude state or which have been washed (even with chemical substances eliminating the … impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, … micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and …