Harmonized System

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Section I > Chapter 2 > Heading 0209

Explanatory notes

… for industrial use. Meat in forms commonly eaten as such is excluded ( heading 02.03 or 02.10 as the case may be, for … fat, and fat with an adhering layer of meat). This heading includes, in particular, the fat found mainly round the … in the heading; when rendered or otherwise extracted it is excluded ( heading 15.01 ). Fat from marine mammals is …

Section XI > Chapter 50 > Heading 5007

Explanatory notes

… other than noil silk 5007.90 ‑ Other fabrics This heading includes woven fabrics (as defined in Part (I) (C) of the … taffetas, satins, faille, moiré and damask. But the heading excludes woven fabrics of Chapters 57 to 59 (e.g., bolting …

Section X > Chapter 49 > Heading 4904

Explanatory notes

… other material and may be in the form of separate sheets (including paperboards), bound books, etc., whether or not … common forms of printed or manuscript music, this heading includes such productions as music hymn books, scores …

Section XV > Chapter 76 > Heading 7608

Explanatory notes

… may be manufactured by the following processes : (a)   by extruding a hollow cast or pierced round ingot; (b)   by … or sheet); (c)   by impact extrusion; (d)   by casting. Extruded or welded tubes may be subjected to a cold‑drawing … of furniture, heat exchangers, structures. The heading includes tubes and pipes whether or not they are threaded at …

Section V > Chapter 26 > Heading 2619

Explanatory notes

… or the manufacture of steel (converter slag). The heading includes these slags whether or not they contain sufficient iron to permit the recovery of the metal. But it excludes the phosphatic slags (“basic slag” or “Thomas … hot‑rolling, etc., of iron or steel. The heading also includes dust from blast furnaces and other kinds of waste …

Section II > Chapter 6 > Heading 0601

Explanatory notes

… growth or in flower; chicory plants and roots This heading includes bulbs, etc., whether or not presented in pots, … (e.g., rhubarb crowns) and asparagus crowns. The heading excludes , however , certain bulbs, tubers, tuberous roots, … roots, of the variety Cichorium intybus sativum , are excluded ( heading 12.12 ). …

Section VII > Chapter 40 > Heading 4002

Explanatory notes

… as defined in Note 4 to this Chapter (see below). This includes synthetic rubber latex, whether or not … the products which have been compounded but which are not excluded from this heading by the provisions of Note 5 are … wherever the term rubber is used in the Nomenclature, it includes synthetic rubber as defined in Note 4. The …

Section X > Chapter 48 > Heading 4801

Explanatory notes

… of the following pulps : (1)   Mechanical pulps , which include stone groundwood (SGW) and pressurised stone … but have been treated with small amounts of chemicals. They include chemi-thermomechanical pulp (CTMP), chemi-refiner … to this Chapter. Newsprint otherwise processed is, however, excluded . …

Section XV > Chapter 82 > Heading 8215

Explanatory notes

… ‑ Plated with precious metal 8215.99 ‑ ‑ Other This heading includes : (1)   Spoons of all kinds including salt or mustard spoons. (2)   Table forks; carving … an equal number of articles of this heading. The heading excludes lobster cutters or poultry shears of the secateur …

Section XX > Chapter 96 > Heading 9605

Explanatory notes

… of different articles of the same heading. The heading includes : (1)   Toilet sets , presented in a case of … sewing thread, safety pins, a thimble, buttons and press‑studs. (3)   Shoe‑cleaning kits , presented in a case of … or tube of polish and a fabric cleaning cloth. The heading excludes manicure sets ( heading 82.14 ). This heading also …

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