Harmonized System

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Section XI > Chapter 51

Explanatory notes

…        (a)    “Wool” means the natural fibre grown by sheep or lambs;        (b)    “Fine animal hair” means the … vicuna, camel (including dromedary), yak, Angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit … 05.11). GENERAL The General Explanatory Note to Section XI should be taken into account in reading the Explanatory …

Legal note

…        (a)    “Wool” means the natural fibre grown by sheep or lambs;        (b)    “Fine animal hair” means the … vicuna, camel (including dromedary), yak, Angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit … means the hair of animals not mentioned above, excluding brush‑making hair and bristles (heading 05.02) and horsehair …

Section X > Chapter 49

Explanatory notes

… of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a … is executed (e.g., letters of any alphabet, figures, shorthand signs, Morse or other code symbols, Braille … letters, numbers, sign‑plates and similar motifs for shop signs and shop windows, bearing a printed picture or …

Legal note

… of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a … a text, whether in the form of signatures or separate sheets, fall in heading 49.11. 5.‑   Subject to Note 3 to … pamphlets, leaflets, trade catalogues, year books published by trade associations, tourist propaganda). Such …

Section XI > Chapter 60

Explanatory notes

… or from a ground of, for example, a woven fabric or a sheet of plastics. In some cases, the stitches may form or … or circular knitting machines fitted with small specially shaped, hooked needles (bearded or spring needles, hosiery …

Legal note

… made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes. 3.‑  Throughout … less than 30 g/m 2 and not more than 55 g/m 2 , having a mesh size of not less than 20 holes/cm 2 and not more than …

Section XIII > Chapter 69

Explanatory notes

… only to ceramic products which have been fired after shaping :        (a)    Headings 69.04 to 69.14 apply only … non-metallic materials which have been prepared and shaped previously at, in general, room temperature. Raw …

Legal note

… only to ceramic products which have been fired after shaping :        (a)    Headings 69.04 to 69.14 apply only … non-metallic materials which have been prepared and shaped previously at, in general, room temperature. Raw …

Section II > Chapter 6

Explanatory notes

… use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7. 2.‑  Any … by nursery gardeners or florists. These range from trees, shrubs and bushes to seedling vegetables including, inter …

Legal note

… use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7. 2.‑  Any … reference in heading 06.03 or 06.04 to goods of any kind shall be construed as including a reference to bouquets, …

Section XX > Chapter 95

Explanatory notes

… (c)    Yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, … does not cover articles which, on account of their design, shape or constituent material, are identifiable as intended … or athletics, certain requisites for fishing, hunting or shooting, and roundabouts and other fairground amusements. …

Legal note

… (c)    Yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of Chapter 39, heading 42.06 or Section XI; … does not cover articles which, on account of their design, shape or constituent material, are identifiable as intended …

Section XI > Chapter 56

Explanatory notes

… of Chapter 33, soaps or detergents of heading 34.01, polishes, creams or similar preparations of heading 34.05, … of colour (Chapter 39 or 40); or        (c)    Plates, sheets or strip of cellular plastics or cellular rubber … to 55); for the purpose of this provision, no account should be taken of any resulting change of colour. GENER A L …

Legal note

… of Chapter 33, soaps or detergents of heading 34.01, polishes, creams or similar preparations of heading 34.05, … of colour (Chapter 39 or 40); or        (c)    Plates, sheets or strip of cellular plastics or cellular rubber … to 55); for the purpose of this provision, no account should be taken of any resulting change of colour. …

Section IX > Chapter 46

Explanatory notes

… placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun … XI) . (iv)  Textile yarn impregnated, coated, covered or sheathed with plastics (Section XI) . (v)   Strips of … 64 . (g)   Headgear or parts of headgear, including hat‑shapes, of Chapter 65 . (h)   Whips ( heading 66.02 ). …

Legal note

… it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable … placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun …

Section I > Chapter 5

Explanatory notes

… or        (d)    Prepared knots or tufts for broom or brush making (heading 96.03). 2.‑  For the purposes of … ends and tip ends respectively are not arranged together) shall be deemed not to constitute working. 3.‑  Throughout … ). (b) Uncooked edible skins of animals ( Chapter 2 ) or of fish ( Chapter 3 ). (When cooked, such skins are classified …

Legal note

… or        (d)    Prepared knots or tufts for broom or brush making (heading 96.03). 2.‑  For the purposes of … ends and tip ends respectively are not arranged together) shall be deemed not to constitute working. 3.‑  Throughout …

Section III > Chapter 15

Explanatory notes

… (e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, … than crude glycerol), prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, … or their fractions, e.g., rancid, sour, pungent, bitter. It should be noted, however, that Note 3 to this Chapter does …

Legal note

… (e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, …