Harmonized System

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Section I > Chapter 4 > Heading 0403

Explanatory notes

… and includes curdled milk and cream, yogurt and kephir. The products of this heading may be in liquid, paste or solid … acid (including lemon juice) in crystal form in order to produce curdled milk on reconstitution with water. Apart …

Section XV > Chapter 74 > Heading 7407

Explanatory notes

… Section XV and profiles in Note 9 (b) to Section XV . The products of this heading are usually obtained by rolling, … straightening, or other processes which give the products a finish of higher precision. They may also be … 74.03 provided they have not been subsequently worked after production otherwise than by simple trimming or descaling. …

Section V > Chapter 27 > Heading 2715

Explanatory notes

… bituminous mixtures incorporating mineral substances such as sand or asbestos. These substances are used for … as moulding materials, etc. The heading extends to these products when agglomerated in blocks, etc., of the kind … (if used), the possible presence of one or more film producing agents (other than asphalt, bitumen, tar or …

Section III > Chapter 15 > Heading 1513

Explanatory notes

… flesh or copra (as it is called) of the coconut ( Cocos nucifera ). Fresh coconut flesh can also be used. This …        Refined coconut oil is edible and is used for food products such as margarine, dietary supplements. (B)  PALM …

Section VII > Chapter 39 > Heading 3923

Explanatory notes

… commonly used for the packing or conveyance of all kinds of products. The articles covered include : (a) Containers such as boxes, cases, crates, sacks and bags (including … (ii) Bottle preforms of plastics being intermediate products having tubular shape, with one closed end and one …

Section X > Chapter 49 > Heading 4908

Explanatory notes

… sheeting of plastics), coated with a preparation, such as of starch and gum, to receive the imprint which is … such as vehicles, machines and instruments. Transfers produced and supplied mainly for the amusement of children … articles described above should not be confused with the products known as window transparencies, which fall in …

Section IX > Chapter 46 > Heading 4602

Explanatory notes

… (ii)   articles made up from the already assembled products of heading 46.01, i.e., from plaits or similar products, or from the products bound together in parallel … articles of loofah (gloves, pads, etc.) lined or not. Such articles include : (1)   Baskets, panniers, hampers and …

Section II > Chapter 9 > Heading 0902

Explanatory notes

… form) or parts of various other aromatic plants or fruits (such as jasmine flowers, dried orange peel or cloves) is … as such ( heading 29.39 ). The heading further excludes products not derived from the plants of the botanical genus …

Section XXI > Chapter 97 > Heading 9702

Explanatory notes

… lithographs (whether ancient or modern), i.e., impressions produced directly, in black and white or in colour, from one … design to the stone). The impressions as defined above are produced from engraved plates which may have been executed … impressions remain in this heading even if they have been retouched. It is often difficult to distinguish the original …

Section II > Chapter 11 > Heading 1108

Explanatory notes

… carbohydrates, are contained in the cells of many vegetable products. The most important sources of starch are the … roasted soluble starch, dextrin, malto‑dextrin, dextrose, glucose. They are also used as such in a wide variety of industries, especially the food, …