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Section X > Chapter 49 > Heading 4907

Explanatory notes

… “Postage due” stamps for surcharging understamped letters, etc., are also included. (2) Revenue stamps used … of the stamps. Revenue stamps in the form of labels for attachment to certain kinds of dutiable goods, as evidence …

Section XI > Chapter 59 > Heading 5907

Explanatory notes

… This group covers oilcloth which is a fabric, usually of cotton or linen, coated on one or both sides with a paste … composed of oxidised linseed oil, fillers and colouring matter. It also includes packing cloths, strong coarse … used to seal glazing, to waterproof roofing, repair guttering, etc. The heading does not cover patterned fabrics …

Section XV > Chapter 73 > Heading 7322

Explanatory notes

… passed. The two components are mounted in a common housing fitted with a grille. When the radiator unit is turned off, … are not regarded as parts :           (a)   Pipes and fittings to connect up central heating boilers and radiators … housing provided with air outlets (grille or adjustable shutters).         These distributors are designed for …

Section XIV > Chapter 71 > Heading 7106

Explanatory notes

… paints or the like (e.g., made up with other colouring matter or put up as a liquid or pasty dispersion in a binder … or drawing; strip and discs, etc., may also be obtained by cutting sheet silver. The heading includes silver thread for … other support ( heading 32.12 ). (VI) Purls, spangles and cuttings . Purls are small twists of silver wire used in …

Section VI > Chapter 28 > Heading 2841

Section XI > Chapter 58 > Heading 5801

Explanatory notes

… 5801.10 ‑ Of wool or fine animal hair               ‑ Of cotton : 5801.21 ‑ ‑ Uncut weft pile fabrics 5801.22 ‑ ‑ Cut … but sometimes on both. Warp pile fabrics (velvets, plushes, moquettes, etc.) may be produced by raising the pile warp … a common pile warp; the two fabrics are then separated by cutting to produce two fabrics with a cut pile. Cut weft …

Section VI > Chapter 29 > Heading 2912

Section XVI > Chapter 85 > Heading 8523

Explanatory notes

… a magnetic material.  This group includes, for example, cassette tapes and other tapes for tape recorders, tapes for … video recording apparatus (e.g., VHS, Hi-8™, mini-DV), diskettes and cards with a magnetic stripe. This group does …

Section IX > Chapter 44 > Heading 4412

Explanatory notes

… wood                 - Blockboard, laminboard and battenboard : 4412.51 - - With at least one outer ply of … in which the core is thick and composed of blocks, laths or battens of wood glued together and surfaced with the outer … with textile fabric, plastics, paint, paper or metal) or submitted to any other operation, provided these operations …

Section XVII > Chapter 87 > Heading 8708

Explanatory notes

… (A)  Assembled motor vehicle chassis‑frames (whether or not fitted with wheels but without engines ) and parts thereof … and brackets for the coachwork, engine, running‑boards, battery or fuel tanks, etc.). (B)  Parts of bodies and … having the character of incomplete bodies, e.g., not yet fitted with doors, wings (fenders), bonnets (hoods) and rear …

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