Harmonized System

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Section XI > Chapter 58 > Heading 5801

Explanatory notes

… surface; it is generally on one side only, but sometimes on both. Warp pile fabrics (velvets, plushes, moquettes, etc.) … supple ground fabric. The heading does not cover  : (a)   Bouclé fabrics, ratines and other fabrics which present an …

Section XI > Chapter 61 > Heading 6110

Explanatory notes

… or female wear, designed to cover the upper parts of the body (jerseys, pullovers, cardigans, waistcoats and similar … incorporating incidentally protective components such as elbow pads sewn on sleeves and used for certain sports … with and constitute one of the components of a man’s or boy’s or woman’s or girl’s suit of heading 61.03 or 61.04 , …

Section XI > Chapter 61 > Heading 6109

Explanatory notes

… having a close‑fitting or lower neckline (round, square, boat‑shaped or V‑shaped). These garments may have … obtained by printing, knitting or other process.  The bottom of these garments is usually hemmed. This heading … Furthermore, the heading does not include  : (a)   Men’s or boys’ shirts of heading 61.05 . (b)   Women’s or girls’ …

Section XVI > Chapter 84 > Heading 8467

Explanatory notes

… alia : (1)   Drilling, tapping or reaming machines. (2)   Boring machines, rock drills and the like. (3)   Wrenches, … of concrete. (15) Hedge trimmers. (16) Hydraulically driven boiler type de-scalers. (17) Compressed air type greasing … for trimming lawns, cutting grass in corners, along walls, borders or under bushes, for example. Such machines have a …

Section XVIII > Chapter 90 > Heading 9007

Explanatory notes

… succession. (B)  Cinematographic cameras for recording both image and sound on the same film. (C)  Cinematographic … the process used for recording the sound-track - or with both types of sound-head for alternative use. This heading … this heading. Such parts and accessories include : camera bodies and stands; ball and socket mounting heads; casings …

Section VI > Chapter 31 > Heading 3104

Explanatory notes

… or chemical products described in the limitative list above are classified in this heading even when they are … products, whether chemically defined (such as potassium carbonate of heading 28.36 ) or not, which are not described above, even if used as fertilisers. (B)   Fertilisers …

Section XIII > Chapter 68 > Heading 6809

Explanatory notes

… or of compositions based on plaster.               - Boards, sheets, panels, tiles and similar articles, not … such as casts, statues, statuettes, rosettes, columns, bowls, vases, ornamental goods, industrial moulds. The …

Section XVII > Chapter 86 > Heading 8602

Explanatory notes

… the wheels through a clutch or fluid flywheel and gear box. (2)         Steam locomotives of all types, including … i.e., those fitted with a steam reservoir instead of a boiler which is charged from an industrial plant. * *    * … locomotives of moderate power which are not equipped with bogies and are usually fitted with only two driving axles. …

Section XVII > Chapter 87 > Heading 8705

Explanatory notes

… is permanently mounted a concrete‑mixer, capable of use for both making and transporting concrete. (11) Mobile electric … or handling machinery, earth levelling, excavating or boring machinery, etc., must form what is in fact an … the following mechanical features : propelling engine, gear box and controls for gear‑changing, and steering and braking …

Section IV > Chapter 22 > Heading 2201

Explanatory notes

… natural mineral waters may also contain natural or added carbon dioxide.        Artificial mineral waters are … or artificial) ( heading 22.02 ). (C)  Aerated waters (carbonated waters), i.e., ordinary potable waters charged …       The heading excludes edible ice of heading 21.05 and “carbonic acid snow” or “dry ice” (i.e., solid carbon