Harmonized System

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Section XI > Chapter 63

Explanatory notes

… of the following requirements :          (i)   they must show signs of appreciable wear, and          (ii)   they … net fabrics, lace or embroidery, whether made directly to shape or made up from the tulles or other net fabrics, lace … merely cut into squares or rectangles (e.g., disposable bed sheets) ( heading 56.03 ).           (c)   Made up nets of …

Legal note

… table linen, toilet linen and kitchen linen;         (iv)   Furnishing articles, other than carpets of headings 57.01 to … of the following requirements :          (i)   they must show signs of appreciable wear, and          (ii)   they …

Section II > Chapter 14

Explanatory notes

… rounded at the ends, bleached, rendered non‑inflammable, polished or dyed), split osier, reeds and the like, to … (heading 44.05) and prepared knots or tufts for broom or brush making (heading 96.03). GENERAL This Chapter covers : … worked, of a kind used primarily for plaiting, broom or brush making, or as stuffing or padding. (2) Seeds, pips, …

Legal note

… rounded at the ends, bleached, rendered non‑inflammable, polished or dyed), split osier, reeds and the like, to … (heading 44.05) and prepared knots or tufts for broom or brush making (heading 96.03). …

Section VI > Chapter 29

Explanatory notes

… process (including purification). (d)   By-products. It should be noted, however, that such substances are not in … lactone (heading 29.32) or as a vitamin (heading 29.36); it should therefore be classified in heading 29.36. For the … used primarily for its hormone function (heading 29.37), should fall in heading 29.37. It should, however, be noted …

Section XXI > Chapter 97

Explanatory notes

… that are subject to export or import restrictions. It should, however, be noted that such articles are classified …

Section XIV > Chapter 71

Explanatory notes

… or reconstructed precious or semi-precious stones, tortoise shell, mother-of-pearl, ivory, natural or reconstituted … “precious metal” means silver, gold and platinum. It should be noted that the term “platinum” also covers … hot-rolling or similar mechanical means.        Plates and sheets, bars, etc., of metal clad with precious metal are …

Legal note

… or reconstructed precious or semi-precious stones, tortoise shell, mother-of-pearl, ivory, natural or reconstituted …

Section I > Chapter 4

Explanatory notes

… means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived … means edible non-living insects, whole or in parts, fresh, chilled, frozen, dried, smoked, salted or in brine, … weight of lactose in a product the expression “dry matter” should be taken to exclude both free water and water of …

Legal note

… means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived … means edible non-living insects, whole or in parts, fresh, chilled, frozen, dried, smoked, salted or in brine, …

Section IV > Chapter 21

Explanatory notes

… by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates … mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as …

Legal note

… by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates … mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as …

Section VI > Chapter 28

Explanatory notes

… process (including purification). (d)   By‑products. It should be noted, however, that such substances are not in …

Section VIII > Chapter 41

Explanatory notes

… bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, … with a paste containing whiting and soda or slaked lime, shaved to reduce them to the desired thickness and ground …

Legal note

… bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, …

Section II > Chapter 8

Explanatory notes

… and nuts of this Chapter may be whole, sliced, chopped, shredded, stoned, pulped, grated, peeled or shelled. It should be noted that homogenisation, by itself, does not …

Legal note

… to be classified in the same headings as the corresponding fresh fruits and nuts. 3.-  Dried fruit or dried nuts of …

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