10. Structure of a chapter - legal notes

10.6. Notes of extension

Notes of extension widen the scope of headings.

 

Example: Note of extension – Note 2 to Chapter 6

Note 2 to Chapter 6 relates to the scope of headings 06.03 and 06.04.

Both headings already cover goods that are ‘…of a kind suitable for bouquets or for ornamental purposes…’.

Note 2 extends the scope of the two headings to include complete bouquets, floral baskets or wreaths.