Harmonized System

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Section VI > Chapter 32

Explanatory notes

… are also included. Except as regards the goods covered by headings 32.03 or 32.04, inorganic products of a kind … (ii)   presented together; and (iii)  identifiable, whether by their nature or by the relative proportions in which they are present, as …

Section XVI > Chapter 84 > Heading 8429

Explanatory notes

… earth levelling or smoothing (on flat surfaces or banks) by means of an adjustable grading blade, usually mounted … which is then passed into the scraper body or discharged by a conveyor.        It should be noted that this heading … which dig into the soil, above or below machine level, by means of an excavating bucket, grab, etc., operated …

Section II > Chapter 14 > Heading 1401

Explanatory notes

… materials of a kind used primarily for the manufacture, by joining or plaiting, of articles such as mats and … rendered non‑inflammable, polished or dyed) are covered by this heading. (2)   Rattans are stems of climbing palms … hard outer canes; it also covers the long strips obtained by cutting longitudinally these cores or canes or the whole …

Section IV > Chapter 21 > Heading 2103

Explanatory notes

… of certain food dishes, but are not intended to be eaten by themselves.      Mixed condiments and mixed seasonings … Note to that Chapter).      Examples of products covered by the heading are : mayonnaise, salad dressings, Béarnaise, … those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages …

Section IX > Chapter 44 > Heading 4403

Explanatory notes

… round surfaces of which have been reduced to flat surfaces by means of axe or adze, or by coarse sawing, to form wood of roughly rectangular … cross‑section; roughly squared wood is characterised by the presence of rough areas or bark traces. Half‑squared …

Section IX > Chapter 44 > Heading 4409

Explanatory notes

… fitting into the groove of another when assembled side by side. Rebated boards are those in which one or more edges … and the edge or end. Other common forms of timber covered by the heading include : (1)   Boards with rounded edges or … wood shaped to various contours (obtained mechanically or by hand), such as are used for the manufacture of picture …

Section X > Chapter 48 > Heading 4802

Explanatory notes

… Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such … - Other paper and paperboard, of which more than 10 % by weight of the total fibre content consists of fibres …

Section XI > Chapter 53 > Heading 5305

Explanatory notes

… mainly in the Philippine Islands. The fibres are obtained by scraping away the non‑fibrous matter with knives or … after preliminary drying, they are decorticated either by hand or mechanically to remove the skin of the stalk and … in the form of long ribbons. Decortication is followed by a process (generally by boiling in alkali) to remove the …

Section XI > Chapter 61 > Heading 6103

Explanatory notes

… -    of the same construction, i.e., it must be obtained by the same yarn-bonding technique (having the same stitch … the percentage of the textile materials used (e.g., 100 % by weight of wool, 51 % by weight of synthetic fibres, 49 % by weight of cotton) …

Section XVI > Chapter 84 > Heading 8448

Explanatory notes

… the lifting of individual warp threads. They operate by a number of lags with projecting pegs which form a chain, or in many cases (particularly Jacquards) by a series of suitably perforated cards loosely laced … mechanisms for ensuring a continuous supply of weft yarn by replenishing the bobbin when necessary. The heading …

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