Customs tariff 2024: Section Notes
Section I: Live Animals; Animal Products
Notes.
- 1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.
- 2. Except where the context otherwise requires, throughout the Nomenclature any reference to "dried" products also covers products which have been dehydrated, evaporated or freeze-dried.
Statistical Note. (NB this note does not form part of the Customs tariff legislation.)
- 1. For statistical purposes, throughout the Nomenclature, the expression "certified organic" refers to an agricultural product that has been certified under a system that meets the standards and procedures established by the Canadian Organic Products Regulations made under the Canada Agricultural Products Act.
Section II: Vegetable Products
Notes.
- 1. In this Section the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.
Section III: Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
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Section IV: Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body
Notes.
- 1. In this Section the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.
Section V: Mineral Products
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Section VI: Products of the Chemical or Allied Industries
Notes.
- 1. (A) Goods (other than radioactive ores) answering to a description in heading 28.44 or 28.45 are to be classified in those headings and in no other heading of the Nomenclature.
- (B) Subject to paragraph (A) above, goods answering to a description in heading 28.43, 28.46 or 28.52 are to be classified in those headings and in no other heading of this Section.
- 2. Subject to Note 1 above, goods classifiable in heading 30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06, 33.07, 35.06, 37.07 or 38.08 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the Nomenclature.
- 3. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:
- (a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;
- (b) presented together; and
- (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.
- 4. Where a product answers to a description in one or more of the headings in Section VI by virtue of being described by name or function and also to heading 38.27, then it is classifiable in a heading that references the product by name or function and not under heading 38.27.
Section VII: Plastics and Articles Thereof; Rubber and Articles Thereof
Notes.
- 1. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:
- (a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;
- (b) presented together; and
- (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.
- 2. Except for the goods of heading 39.18 or 39.19, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in Chapter 49.
Section VIII: Raw Hides and Skins, Leather, Furskins and Articles thereof; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Animal Gut (Other than Silk-worm Gut)
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Section IX: Wood and Articles of Wood; Wood Charcoal; Cork and Articles of Cork; Manufactures of Straw, of Esparto or of Other Plaiting Materials; Basketware and Wickerwork
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Section X: Pulp of Wood or of Other Fibrous Cellulosic Material; Recovered (Waste and Scrap) Paper or Paperboard; Paper and Paperboard and Articles Thereof
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Section XI: Textiles and Textile Articles
Notes.
- 1. This Section does not cover:
- (a) Animal brush-making bristles or hair (heading 05.02); horsehair or horsehair waste (heading 05.11);
- (b) Human hair or articles of human hair (heading 05.01, 67.03 or 67.04), except filtering or straining cloth of a kind commonly used in oil presses or the like (heading 59.11);
- (c) Cotton linters or other vegetable materials of Chapter 14;
- (d) Asbestos of heading 25.24 or articles of asbestos or other products of heading 68.12 or 68.13;
- (e) Articles of heading 30.05 or 30.06; yarn used to clean between the teeth (dental floss), in individual retail packages, of heading 33.06;
- (f) Sensitized textiles of headings 37.01 to 37.04;
- (g) Monofilament of which any cross sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 46);
- (h) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39;
- (ij) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40;
- (k) Hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of heading 43.03 or 43.04;
- (l) Articles of textile materials of heading 42.01 or 42.02;
- (m) Products or articles of Chapter 48 (for example, cellulose wadding);
- (n) Footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;
- (o) Hair-nets or other headgear or parts thereof of Chapter 65;
- (p) Goods of Chapter 67;
- (q) Abrasive-coated textile material (heading 68.05) and also carbon fibres or articles of carbon fibres of heading 68.15;
- (r) Glass fibres or or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70);
- (s) Articles of Chapter 94 (for example, furniture, bedding, luminaires and lighting fittings”);
- (t) Articles of Chapter 95 (for example, toys, games, sports requisites and nets);
- (u) Articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners, typewriter ribbons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners); or
- (v) Articles of chapter 97.
- 2. (A) Goods classifiable in Chapters 50 to 55 or in heading 58.09 or 59.02 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material.
- When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.
- (B) For the purpose of the above rule:
- (a) Gimped horsehair yarn (heading 51.10) and metallized yarn (heading 56.05) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material;
- (b) The choice of appropriate heading shall be effected by determining first the Chapter and then the applicable heading within that Chapter, disregarding any materials not classified in that Chapter;
- (c) When both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to be treated as a single Chapter;
- (d) Where a Chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material.
- (C) The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in Notes 3, 4, 5 or 6 below.
- 3. (A) For the purpose of this Section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as "twine, cordage, ropes and cables":
- (a) Of silk or waste silk, measuring more than 20,000 decitex;
- (b) Of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10,000 decitex;
- (c) Of true hemp or flax:
- (i) Polished or glazed, measuring 1,429 decitex or more; or
- (ii) Not polished or glazed, measuring more than 20,000 decitex;
- (d) Of coir, consisting of three or more plies;
- (e) Of other vegetable fibres, measuring more than 20,000 decitex; or
- (f) Reinforced with metal thread.
- (B) Exceptions:
- (a) Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;
- (b) Man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than 5 turns per metre of Chapter 54;
- (c) Silk-worm gut of heading 50.06, and monofilaments of Chapter 54;
- (d) Metallized yarn of heading 56.05; yarn reinforced with metal thread is subject to paragraph (A)(f) above; and
- (e) Chenille yarn, gimped yarn and loop wale-yarn of heading 56.06.
- 4. (A) For the purpose of Chapters 50, 51, 52, 54 and 55, the expression ''put up for retail sale'' in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up:
- (a) On cards, reels, tubes or similar supports, of a weight (including support) not exceeding:
- (i) 85 g in the case of silk, waste silk or man-made filament yarn; or
- (ii) 125 g in other cases;
- (b) In balls, hanks or skeins of a weight not exceeding:
- (i) 85 g in the case of man-made filament yarn of less than 3,000 decitex, silk or silk waste;
- (ii) 125 g in the case of all other yarns of less than 2,000 decitex; or
- (iii) 500 g in other cases;
- (c) In hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other, each of uniform weight not exceeding:
- (i) 85 g in the case of silk, waste silk or man made filament yarn; or
- (ii) 125 g in other cases.
- (a) On cards, reels, tubes or similar supports, of a weight (including support) not exceeding:
- (B) Exceptions:
- (a) Single yarn of any textile material, except:
- (i) Single yarn of wool or fine animal hair, unbleached; and
- (ii) Single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5,000 decitex;
- (b) Multiple (folded) or cabled yarn, unbleached:
- (i) Of silk or waste silk, however put up; or
- (ii) Of other textile material except wool or fine animal hair, in hanks or skeins;
- (c) Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and
- (d) Single, multiple (folded) or cabled yarn of any textile material:
- (i) In cross-reeled hanks or skeins; or
- (ii) Put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms).
- (a) Single yarn of any textile material, except:
- 5. For the purpose of headings 52.04, 54.01 and 55.08 the expression ''sewing thread'' means multiple (folded) or cabled yarn:
- (a) Put up supports (for example, reels, tubes) of a weight (including support) not exceeding 1,000 g;
- (b) Dressed for use as sewing thread; and
- (c) With a final "Z" twist.
- 6. For the purpose of this Section, the expression ''high tenacity yarn'' means yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater than the following:
- Single yarn of nylon or other polyamides, or of polyesters … 60 cN/tex
- Multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters … 53 cN/tex
- Single, multiple (folded) or cabled yarn of viscose rayon … 27 cN/tex.
- 7. For the purpose of this Section, the expression "made up" means:
- (a) Cut otherwise than into squares or rectangles;
- (b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, table cloths, scarf squares, blankets);
- (c) Cut to size and with at least one heat-sealed edge with a visibly tapered or compressed border and the other edges treated as described in any other subparagraph of this Note, but excluding fabrics the cut edges of which have been prevented from unravelling by hot cutting or by other simple means;
- (d) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unravelling by whipping or by other simple means;
- (e) Cut to size and having undergone a process of drawn thread work;
- (f) Assembled by sewing, , gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded);
- (g) Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.
- 8. For the purposes of Chapters 50 to 60:
- (a) Chapters 50 to 55 and 60 and, except where the context otherwise requires, Chapters 56 to 59 do not apply to goods made up within the meaning of Note 7 above; and
- (b) Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.
- 9. The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding.
- 10. Elastic products consisting of textile materials combined with rubber threads are classified in this Section.
- 11. For the purpose of this Section, the expression ''impregnated'' includes ''dipped''.
- 12. For the purpose of this Section, the expression "polyamides" includes "aramids".
- 13. For the purposes of this Section and, where applicable, throughout the Nomenclature, the expression ''elastomeric yarn'' means filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one and a half times its original length.
- 14. Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this Note, the expression "textile garments" means garments of headings 61.01 to 61.14 and headings 62.01 to 62.11.
- 15. Subject to Note 1 to Section XI, textiles, garments and other textile articles, incorporating chemical, mechanical or electronic components for additional functionality, whether incorporated as built-in components or within the fibre or fabric, are classified in their respective headings in Section XI provided that they retain the essential character of the goods of this Section.
Subheading Notes.
- 1. In this Section and, where applicable, throughout the Nomenclature, the following expressions have the meanings hereby assigned to them:
- (a) Unbleached yarn
- Yarn which:
- (i) has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the mass) or printed; or
- (ii) is of indeterminate colour ("grey yarn"), manufactured from garnetted stock.
- Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of man made fibres, treated in the mass with delustring agents (for example, titanium dioxide).
- Yarn which:
- (b) Bleached yarn
- Yarn which:
- (i) has undergone a bleaching process, is made of bleached fibres or, unless the context otherwise requires, has been dyed white (whether or not in the mass) or treated with a white dressing;
- (ii) consists of a mixture of unbleached and bleached fibres; or
- (iii) is multiple (folded) or cabled and consists of unbleached and bleached yarns.
- Yarn which:
- (c) Coloured (dyed or printed) yarn
- Yarn which:
- (i) is dyed (whether or not in the mass) other than white or in a fugitive colour, or printed, or made from dyed or printed fibres;
- (ii) consists of a mixture of dyed fibres of different colours or of a mixture of unbleached or bleached fibres with coloured fibres (marl or mixture yarns), or is printed in one or more colours at intervals to give the impression of dots;
- (iii) is obtained from slivers or rovings which have been printed; or
- (iv) is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn.
- The above definitions also apply, mutatis mutandis, to monofilament and to strip or the like of Chapter 54.
- Yarn which:
- (d) Unbleached woven fabric
- Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have been treated with a colourless dressing or a fugitive dye.
- (e) Bleached woven fabric
- Woven fabric which:
- (i) has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece;
- (ii) consists of bleached yarn; or
- (iii) consists of unbleached and bleached yarn.
- Woven fabric which:
- (f) Dyed woven fabric
- Woven fabric which:
- (i) is dyed a single uniform colour other than white (unless the context otherwise requires) or has been treated with a coloured finish other than white (unless the context otherwise requires), in the piece; or
- (ii) consists of coloured yarn of a single uniform colour.
- Woven fabric which:
- (g) Woven fabric of yarns of different colours
- Woven fabric (other than printed woven fabric) which:
- (i) consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fibres;
- (ii) consists of unbleached or bleached yarn and coloured yarn; or
- (iii) consists of marl or mixture yarns.
- (In all cases, the yarn used in selvedges and piece ends is not taken into consideration.)
- Woven fabric (other than printed woven fabric) which:
- (h) Printed woven fabric
- Woven fabric which has been printed in the piece, whether or not made from yarns of different colours.
- (The following are also regarded as printed woven fabrics: woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process.)
- The process of mercerization does not affect the classification of yarns or fabrics within the above categories.
- The definitions at (d) to (h) above apply, mutatis mutandis, to knitted or crocheted fabrics.
- (ij) Plain weave
- A fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the warp and each yarn of the warp passes alternately over and under successive yarns of the weft.
- (a) Unbleached yarn
- 2. (A) Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under Note 2 to this Section for the classification of a product of Chapters 50 to 55 or of heading 58.09 consisting of the same textile materials.
- (B) For the application of this rule:
- (a) where appropriate, only the part which determines the classification under Interpretative Rule 3 shall be taken into account;
- (b) in the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric;
- (c) in the case of embroidery of heading 58.10 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone.
Canada–Colombia Short Supply Notes (CCOFTA Article 317)
- 1. For the purposes of giving effect to Article 317 of the Canada–Colombia Free Trade Agreement, goods of Chapters 50 through 60 are entitled to the Colombia Tariff if they:
- (a) are produced in Colombia from yarn or fabric set out in the List below, provided the yarn or fabric is produced or obtained outside Canada or Colombia; and
- (b) meet other applicable conditions for preferential tariff treatment under the CCOFTA Rules of Origin Regulations.
- 2. For the purposes of giving effect to Article 317 of the Canada–Colombia Free Trade Agreement, goods of Chapters 61 through 63 are entitled to the Colombia Tariff if they:
- (a) are both cut (or knit to shape) and sewn or otherwise assembled in Colombia from yarn or fabric set out in the List below, provided the yarn or fabric is produced or obtained outside Canada or Colombia; and
- (b) meet other applicable conditions for preferential tariff treatment under the CCOFTA Rules of Origin Regulations.
| Item | Subheading | Description |
|---|---|---|
| 1 | 5112.11 | Woven fabrics of combed wool, containing wool, weight of 183.66 , wool 100%, yarns of different colours and plain weave |
| 2 | 5112.11 | Fabrics of combed wool, weight of 154 , 100% wool, dyed and taffeta weave |
| 3 | 5112.19 | Other woven fabrics of combed wool, weight of 220 , wool 100%, dyed and plain weave |
| 4 | 5112.19 | Woven fabrics of combed wool, weight of 206 , 100% wool, yarns of different colours and taffeta weave |
| 5 | 5112.30 | Other woven fabrics, bleached or unbleached, of combed fine animal hair, mixed solely with man-made staple fibres, weight of 230 , 52% goat hair and 48% viscose staple fibre and taffeta weave |
| 6 | 5205.12 | Cotton yarn, single yarn of uncombed fibres, bleached or unbleached, with 590.6 decitex, staple fibres 100% cotton, 457 twists per metre, one end |
| 7 | 5205.12 | Cotton yarn, single yarn of uncombed fibres, bleached or unbleached, with 369.125 decitex, staple fibres 100% cotton, 585 twists per metre, one end |
| 8 | 5205.22 | Cotton yarn, single yarn combed fibres, with 492.166 decitex, staple fibres 100% cotton, 490 twists per metre, one end |
| 9 | 5205.23 | Cotton yarn, single yarn combed fibres, with 196.86 decitex, discontinuous fibre, one end, 100% cotton, dyed, shiny and round cross-section |
| 10 | 5205.31 | Cotton yarn twisted or cabled, bleached or unbleached of uncombed fibres, with 984.333 decitex, staple fibres 100% cotton, 437 twists per metre, two ends |
| 11 | 5205.32 | Cotton yarn twisted or cabled, bleached or unbleached of uncombed fibres, with 492.166 decitex, staple fibres 100% cotton, 384 twists per metre, two ends |
| 12 | 5205.32 | Cotton yarn twisted or cabled, bleached or unbleached of uncombed fibres, with 590.6 decitex, staple fibres 100% cotton, 597 twists per metre, two ends |
| 13 | 5205.42 | Cotton yarn twisted or cabled, of combed fibres, with 590.6 decitex, staple fibres 100% cotton, 384 twists per metre, two ends |
| 14 | 5205.47 | Cotton yarn twisted or cabled, bleached or unbleached of combed fibres, with 98.43 decitex, discontinuous fibre, two ends, 100% cotton and round cross-section |
| 15 | 5208.22 | Bleached cotton fabrics, weight between 100 and 120 , 100% cotton, mercerized, and taffeta weave |
| 16 | 5208.23 | Bleached cotton fabrics, weight between 100 and 120 , 100% cotton, mercerized and twill weave |
| 17 | 5208.29 | Other bleached cotton fabrics, weight between 100 and 120 , 100% cotton, mercerized and other weave |
| 18 | 5208.32 | Dyed cotton fabrics, weight between 100 and 120 , 100% cotton, mercerized and taffeta weave |
| 19 | 5208.33 | Dyed cotton fabrics, weight between 100 and 120 , 100% cotton, mercerized and twill weave |
| 20 | 5208.39 | Other dyed cotton fabrics, weight between 100 and 120 , 100% cotton, mercerized |
| 21 | 5208.42 | Woven fabrics of cotton with yarns of different colours, weight between 100 and 120 , 100% cotton, mercerized and taffeta weave |
| 22 | 5208.49 | Other woven fabrics of cotton with yarns of different colours, weight between 100 and 120 , 100% cotton, mercerized |
| 23 | 5209.32 | Dyed cotton fabrics, weight of 200 , 100% cotton, dyed and twill weave |
| 24 | 5210.21 | Bleached cotton fabrics, weight between 100 and 120 , containing more than 50% by weight of cotton, mercerized and taffeta weave |
| 25 | 5210.31 | Dyed cotton fabrics, weight between 100 and 120 , containing more than 50% by weight of cotton, mercerized and taffeta weave |
| 26 | 5210.39 | Other dyed cotton fabrics, weight between 100 and 120 , containing more than 50% by weight of cotton, mercerized |
| 27 | 5210.41 | Woven fabrics of cotton with yarns of different colours, weight between 100 and 120 , containing more than 50% by weight of cotton, mercerized and taffeta weave |
| 28 | 5210.49 | Other woven fabrics of cotton with yarns of different colours, weight between 100 and 120 , containing more than 50% by weight of cotton, mercerized |
| 29 | 5402.31 | Single yarn, bleached or unbleached, of synthetic filament fibre, textured, with 78 decitex, 68 filaments, one end, 100% nylon and round cross-section |
| 30 | 5402.31 | Yarn of synthetic filament fibre, bleached or unbleached, textured, with 78 decitex, 68 filaments, two ends, 100% nylon and round cross-section |
| 31 | 5402.31 | Yarn, bleached or unbleached, of synthetic filament fibre, textured, with 22 decitex, 20 filaments, two ends, 100% nylon and round cross-section |
| 32 | 5402.33 | Synthetic filament yarn, textured, with 55 decitex, 24 filaments, one end and 100% polyester with polybutylene terephthalate (PBT) |
| 33 | 5402.33 | Single yarn, bleached or unbleached, of synthetic filament fibre, textured, of polyester, between 100 and 150 decitex, filaments between 144 and 288, one end and round cross-section |
| 34 | 5402.33 | Synthetic filament yarn, textured, with 290 decitex, one end, 96% polyester and 4% elastomeric yarn, coloured and round cross-section |
| 35 | 5402.33 | Synthetic filament yarn, textured, with 96 decitex, 96 polyester filaments, one end, 95% polyester and 5% elastomeric yarn, coloured and round cross-section |
| 36 | 5402.34 | Synthetic filament yarn, textured, with 78 decitex, 25 filaments, one end, 100% polypropylene, dyed and round cross-section |
| 37 | 5402.47 | Other synthetic filament yarn, single untwisted, or twisted lower or equal to 50 turns per metre, 55 decitex, 24 filaments, one end and 100% polyester |
| 38 | 5407.52 | Other woven fabrics of synthetic filament, with textured polyester, weight of 170 , 100% polyester, dyed and taffeta weave |
| 39 | 5407.53 | Other woven fabrics of synthetic filament yarn, containing 85% or more by weight of textured polyester filaments with yarns of different colours, weight of 90 , 100% polyester and taffeta weave |
| 40 | 5407.61 | Other woven fabrics of synthetic filament, with non-textured polyester, weight of 53 , 100% polyester, dyed and taffeta weave |
| 41 | 5407.61 | Other woven fabrics of synthetic filament, with non-textured polyester, weight of 74 , 100% polyester and taffeta weave |
| 42 | 5407.61 | Other woven fabrics of synthetic filament, with non-textured polyester, weight of 88 , 100% polyester and compound weave Compound weave means any type of woven structure which involves more than two sets of elements — such as one or more warp sets, plus two or more weft sets — which are manipulated through different pathways to create a pattern. |
| 43 | 5407.81 | Woven fabric containing less than 85% by weight of polyester fibres, not containing nylon, mixed mainly or solely with cotton, unbleached or bleached, containing a weft yarn, single or plied, of textured polyester and containing a warp yarn of polyester and cotton |
| 44 | 5407.92 | Other woven fabrics of synthetic filament, dyed, weight of 80 , 90% polyester and 10% cotton and cross twill 2x1 weave |
| 45 | 5407.93 | Other woven fabrics of synthetic filament, with yarns of different colours, weight of 92 , 52% polyester and 48% rayon, yarns of different colours and twill 2x1 weave |
| 46 | 5408.33 | Other woven fabrics of artificial filaments, yarns of different colours, weight of 104 , 50% polyester and 50% viscose and compound weave Compound weave means any type of woven structure which involves more than two sets of elements — such as one or more warp sets, plus two or more weft sets — which are manipulated through different pathways to create a pattern. |
| 47 | 5509.21 | Single yarn, bleached or unbleached, of synthetic staple fibres, with 200 decitex, multifilaments, 50 twists per metre, one end, of polyester and round cross-section |
| 48 | 5509.99 | Other yarn of synthetic staple fibres, bleached or unbleached, with 200 decitex, multifilaments, 60 twists per metre, one end, polyester/viscose and round cross-section |
| 49 | 5510.11 | Single yarn of artificial staple fibres, with 196.86 decitex, discontinuous fibre, one end, 100% viscose, dyed and single and round cross-section |
| 50 | 5510.12 | Yarn of artificial staple fibres, twisted or cabled, with 630 decitex, 100 filaments, one end, 100% viscose rayon and dyed |
| 51 | 5510.12 | Yarn of artificial staple fibres, twisted or cabled, with 630 decitex, 100 filaments, one end, 100% viscose rayon and dyed |
| 52 | 5512.11 | Woven fabrics of synthetic staple fibres, bleached, weight of 200 , 90% polyester and 10% cotton, uncoated |
| 53 | 5512.11 | Other woven fabrics of synthetic staple fibre, mixed mainly or solely with viscose rayon staple fibres, weight of 88 , 53% polyester and 47% rayon, yarns of different colours and twill 2x1 weave |
| 54 | 5512.11 | Other woven fabrics of synthetic staple fibres, weight of 88 , 53% by weight of polyester and 47% viscose rayon staple fibre, dyed and taffeta weave |
| 55 | 5512.11 | Other woven fabrics of synthetic staple fibres, mixed mainly or solely with viscose rayon staple fibres, weight of 100 , 56% by weight of polyester and 44% viscose rayon staple fibre, dyed and taffeta weave |
| 56 | 5512.11 | Other woven fabrics of synthetic staple fibres, mixed solely with viscose rayon staple fibres, weight of 100 , 50% polyester and 50% viscose, dyed and taffeta weave |
| 57 | 5512.11 | Other woven fabrics of synthetic staple fibres, mixed solely with viscose rayon staple fibres, weight of 220 , 65% polyester and 35% viscose, sanforized and taffeta weave |
| 58 | 5515.12 | Other woven fabrics of synthetic staple fibres, mixed mainly or solely with synthetic or artificial filaments, weight of 279 , 48.5% polyester 45.5% viscose and 3% elastomeric yarn, dyed and twill weave |
| 59 | 5515.13 | Other fabrics of synthetic staple fibres mixed solely with wool, weight of 223.89 ; 55% polyester and 45% wool, yarns of different colours and houndstooth weave |
| 60 | 5515.13 | Other fabrics of synthetic staple fibres mixed mainly or solely with wool, weight of 210.78 , 54% polyester, 44% wool and 2% elastomeric yarn, dyed and broken weave |
| 61 | 5515.13 | Other fabrics of synthetic staple fibres mixed solely with wool, weight of 200.71 , 55% polyester and 45% wool, dyed and plain weave |
| 62 | 5515.13 | Other fabrics of synthetic staple fibres mixed with wool, weight of 156.31 , 55% polyester and 45% wool, dyed and plain weave |
| 63 | 5515.13 | Other woven fabrics of synthetic staple fibres, mixed solely with wool, weight of 233 , 55% polyester and 45% wool, yarns of different colours and twill weave |
| 64 | 6001.22 | Pile (including knitted long pile) fabrics and terry fabrics, knitted or crocheted, of synthetic or artificial fibres, weight of 268 , 90% polyester and 10% elastomeric yarn and dyed |
| 65 | 6001.22 | Pile (including knitted long pile) fabrics and terry fabrics, knitted or crocheted, of synthetic or artificial fibres, weight of 200 , 94% polyester and 6% elastomeric yarn and dyed |
| 66 | 6001.22 | Pile (including knitted long pile), looped pile fabrics, knitted or crocheted, of synthetic or artificial fibres, weight of 125 , 91% polyester and 9% elastomeric yarn and dyed |
| 67 | 6001.22 | Pile (including knitted long pile), looped pile fabrics, knitted or crocheted, of synthetic or artificial fibres, weight of 257 , 100% polyester and dyed |
| 68 | 6001.22 | Pile (including knitted long pile), looped pile fabrics, knitted or crocheted, of synthetic or artificial fibres, weight of 129 , 92% polyester, 8% elastomeric yarn and dyed |
| 69 | 6001.22 | Pile (including knitted long pile) looped pile fabrics, knitted or crocheted, synthetic or artificial fibres, weight of 295 , 100% polyester |
| 70 | 6001.22 | Pile (including knitted long pile) fabrics and terry fabrics, knitted or crocheted, of synthetic or artificial fibres, weight of 229 , 93% polyester and 7% elastomeric yarn and dyed |
| 71 | 6001.92 | Pile (including knitted "long hair") looped pile fabrics, knitted or crocheted, other, synthetic or artificial fibres, weight of 206 , 97% polyester and 3% elastomeric yarn and dyed |
| 72 | 6001.92 | Pile (including knitted "long hair") fabrics and terry fabrics, knitted or crocheted, others, synthetic or artificial fibres, weight of 295 , 100% polyester, dyed, and weft or warp knitted |
| 73 | 6001.92 | Pile (including knitted "long hair") fabrics and terry fabrics, knitted or crocheted, other, synthetic or artificial fibres, weight of 249 , 97% polyester and 3% elastomeric yarn and dyed |
Section XII: Footwear, Headgear, Umbrellas, Sun Umbrellas, Walking-sticks, Seat-sticks, Whips, Riding-crops and Parts Thereof; Prepared Feathers and Articles Made Therewith; Artificial Flowers; Articles of Human Hair
This section doesn't contain any notes
Section XIII: Articles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials; Ceramic Products; Glass and Glassware
This section doesn't contain any notes
Section XIV: Natural or Cultured Pearls, Precious or Semi-precious Stones, Precious Metals, Metals Clad with Precious Metal and Articles Thereof; Imitation Jewellery; Coin
This section doesn't contain any notes
Section XV: Base Metals and Articles of Base Metal
Notes.
- 1. This Section does not cover:
- (a) Prepared paints, inks or other products with a basis of metallic flakes or powder (headings 32.07 to 32.10, 32.12, 32.13 or 32.15);
- (b) Ferro-cerium or other pyrophoric alloys (heading 36.06);
- (c) Headgear or parts thereof of heading 65.06 or 65.07;
- (d) Umbrella frames or other articles of heading 66.03;
- (e) Goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, imitation jewellery);
- (f) Articles of Section XVI (machinery, mechanical appliances and electrical goods);
- (g) Assembled railway or tramway track (heading 86.08) or other articles of Section XVII (vehicles, ships and boats, aircraft);
- (h) Instruments or apparatus of Section XVIII, including clock or watch springs;
- (ij) Lead shot prepared for ammunition (heading 93.06) or other articles of Section XIX (arms and ammunition);
- (k) Articles of Chapter 94 (for example, furniture, mattress supports, luminaires and lighting fittings, illuminated signs, prefabricated buildings);
- (l) Articles of Chapter 95 (for example, toys, games, sports requisites);
- (m) Hand sieves, buttons, pens, pencil-holders, pen nibs, monopods, bipods, tripods and similar articles or other articles of Chapter 96 (miscellaneous manufactured articles); or
- (n) Articles of Chapter 97 (for example, works of art).
- 2. Throughout the Nomenclature, the expression "parts of general use" means:
- (a) Articles of heading 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles of other base metal, other than articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences (heading 90.21);
- (b) Springs and leaves for springs, of base metal, other than clock or watch springs (heading 91.14); and
- (c) Articles of headings 83.01, 83.02, 83.08, 83.10 and frames and mirrors, of base metal, of heading 83.06.
- In Chapters 73 to 76 and 78 to 82 (but not in heading 73.15) references to parts of goods do not include references to parts of general use as defined above.
- Subject to the preceding paragraph and to Note 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81.
- 3. Throughout the Nomenclature, the expression "base metals" means: iron and steel, copper, nickel, aluminum, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium.
- 4. Throughout the Nomenclature, the term "cermets" means products containing a microscopic heterogeneous combination of a metallic component and a ceramic component. The term "cermets" includes sintered metal carbides (metal carbides sintered with a metal).
- 5. Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74):
- (a) An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals;
- (b) An alloy composed of base metals of this Section and of elements not falling within this Section is to be treated as an alloy of base metals of this Section if the total weight of such metals equals or exceeds the total weight of the other elements present;
- (c) In this Section the term "alloys" includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds.
- 6. Unless the context otherwise requires, any reference in the Nomenclature to a base metal includes a reference to alloys which, by virtue of Note 5 above, are to be classified as alloys of that metal.
- 7. Classification of composite articles:
- Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the General Interpretative Rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals.
- For this purpose:
- (a) Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal;
- (b) An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of Note 5, it is classified; and
- (c) A cermet of heading 81.13 is regarded as a single base metal.
- 8. In this Section, the following expressions have the meanings hereby assigned to them:
- (a) Waste and scrap
- (i) All metal waste and scrap;
- (ii) Metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons.
- (b) Powders
- Products of which 90% or more by weight passes through a sieve having a mesh aperture of 1 mm.
- (a) Waste and scrap
- 9. For the purposes of Chapters 74 to 76 and 78 to 81, the following expressions have the meanings hereby assigned to them:
- (a) Bars and rods
- Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
- Wire-bars and billets of Chapter 74 with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be unwrought copper of heading 74.03. This provision applies mutatis mutandis to the products of Chapter 81.
- (b) Profiles
- Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
- (c) Wire
- Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width.
- (d) Plates, sheets, strip and foil
- Flat-surfaced products (other than the unwrought products), coiled or not, of solid rectangular (other than square)cross-section with or without rounded corners (including “modified rectangles” of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:
- of rectangular (including square) shape with a thickness not exceeding one-tenth of the width;
- of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings
- Headings for plates, sheets, strip, and foil apply, inter alia, to plates, sheets, strip, and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.
- Flat-surfaced products (other than the unwrought products), coiled or not, of solid rectangular (other than square)cross-section with or without rounded corners (including “modified rectangles” of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:
- (e) Tubes and pipes
- Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.
- (a) Bars and rods
Supplementary Note.
- 1. Unless the context otherwise requires, the expression "diameter", when applied to tubes and pipes, refers to the actual internal diameter.
Section XVI: Machinery and Mechanical Appliances; Electrical Equipment; Parts Thereof; Sound Recorders and Reproducers, Television Image and Sound Recorders and Reproducers, and Parts and Accessories of Such Articles
Notes.
- 1. This Section does not cover:
- (a) Transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber (heading 40.10), or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading 40.16);
- (b) Articles of leather or of composition leather (heading 42.05) or of furskin (heading 43.03), of a kind used in machinery or mechanical appliances or for other technical uses;
- (c) Bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, Chapter 39, 40, 44 or 48 or Section XV);
- (d) Perforated cards for Jacquard or similar machines (for example, Chapter 39 or 48 or Section XV);
- (e) Transmission or conveyor belts or belting of textile material (heading 59.10) or other articles of textile material for technical uses (heading 59.11);
- (f) Precious or semi-precious stones (natural, synthetic or reconstructed) of headings 71.02 to 71.04, or articles wholly of such stones of heading 71.16, except unmounted worked sapphires and diamonds for styli (heading 85.22);
- (g) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
- (h) Drill pipe (heading 73.04);
- (ij) Endless belts of metal wire or strip (Section XV);
- (k) Articles of Chapter 82 or 83;
- (l) Articles of Section XVII;
- (m) Articles of Chapter 90;
- (n) Clocks, watches or other articles of Chapter 91;
- (o) Interchangeable tools of heading 82.07 or brushes of a kind used as parts of machines (heading 96.03); similar interchangeable tools are to be classified according to the constituent material of their working part (for example, in Chapter 40, 42, 43, 45 or 59 or heading 68.04 or 69.09);
- (p) Articles of Chapter 95; or
- (q) Typewriter or similar ribbons, whether or not on spools or in cartridges (classified according to their constituent material, or in heading 96.12 if inked or otherwise prepared for giving impressions), or monopods, bipods, tripods and similar articles, of heading 96.20.
- 2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the following rules:
- (a) Parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 84.09, 84.31, 84.48, 84.66, 84.73, 84.87, 85.03, 85.22, 85.29, 85.38 and 85.48) are in all cases to be classified in their respective headings;
- (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 84.79 or 85.43) are to be classified with the machines of that kind or in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 85.17 and 85.25 to 85.28 are to be classified in heading 85.17, and parts which are suitable for use solely or principally with the goods of heading 85.24 are to be classified in heading 85.29;
- (c) All other parts are to be classified in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate or, failing that, in heading 84.87 or 85.48.
- 3. Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.
- 4. Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls to be classified in the heading appropriate to that function.
- 5. For the purpose of these Notes, the expression "machine" means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or 85.
- 6.(A) Throughout the Nomenclature, the expression “electrical and electronic waste and scrap” means electrical and electronic assemblies, printed circuit boards, and electrical or electronic articles that:
- (i) have been rendered unusable for their original purposes by breakage, cutting-up or other processes or are economically unsuitable for repair, refurbishment or renovation to render them fit for their original purposes; and
- (ii) are packaged or shipped in a manner not intended to protect individual articles from damage during transportation, loading and unloading operations.
- (B) Mixed consignments of “electrical and electronic waste and scrap” and other waste and scrap are to be classified in heading 85.49.
- (C) This Section does not cover municipal waste, as defined in Note 4 to Chapter 38.
Supplementary Note.
- 1. In this Section the term "mechanically operated" refers to those goods which are comprised of a more or less complex combination of moving and stationary parts and do work through the production, modification or transmission of force and motion.
Section XVII: Vehicles, Aircraft, Vessels and Associated Transport Equipment
Notes.
- 1. This Section does not cover articles of heading 95.03 or 95.08, or bobsleighs, toboggans or the like of heading 95.06.
- 2. The expressions "parts" and "parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the goods of this Section:
- (a) Joints, washers or the like of any material (classified according to their constituent material or in heading 84.84) or other articles of vulcanised rubber other than hard rubber (heading 40.16);
- (b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
- (c) Articles of Chapter 82 (tools);
- (d) Articles of heading 83.06;
- (e) Machines or apparatus of headings 84.01 to 84.79, or parts thereof, other than the radiators for the articles of this Section; articles of heading 84.81 or 84.82 or, provided they constitute integral parts of engines or motors, articles of heading 84.83;
- (f) Electrical machinery or equipment (Chapter 85);
- (g) Articles of Chapter 90;
- (h) Articles of Chapter 91;
- (ij) Arms (Chapter 93);
- (k) Luminaires and lighting fittings and parts thereof of heading 94.05; or
- (l) Brushes of a kind used as parts of vehicles (heading 96.03).
- 3. References in Chapters 86 to 88 to "parts" or "accessories" do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more of the headings of those Chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.
- 4. For the purpose of this Section:
- (a) Vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of Chapter 87;
- (b) Amphibious motor vehicles are classified under the appropriate heading of Chapter 87;
- (c) Aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of Chapter 88.
- 5. Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as follows:
- (a) In Chapter 86 if designed to travel on a guide-track (hovertrains);
- (b) In Chapter 87 if designed to travel over land or over both land and water;
- (c) In Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing-stages or also able to travel over ice.
- Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles of the heading in which the air-cushion vehicles are classified under the above provisions.
- Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and signalling, safety or traffic control equipment for hovertrain transport systems as signalling, safety or traffic control equipment for railways.
Section XVIII: Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Clocks and Watches; Musical Instruments; Parts and Accessories Thereof
This section doesn't contain any notes
Section XIX: Arms and Ammunition; Parts and Accessories Thereof
This section doesn't contain any notes
Section XX: Miscellaneous Manufactured Articles
This section doesn't contain any notes
Section XXI: Works of Art, Collectors' Pieces and Antiques
This section doesn't contain any notes
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