Harmonized System

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Section II > Chapter 11 > Heading 1104

Explanatory notes

… oats which in their natural state have no husk or hull, provided they have not undergone any process other than … (the skin beneath the husk). The floury kernel may then be visible. Grains of the bracteiferous varieties of barley are … the germ is flaked or ground (coarsely or as flour) and vitamins may be added, e.g., to compensate for losses during …

Section VII > Chapter 39 > Heading 3913

Explanatory notes

… alkali metal salts dissolve readily in cold water to form viscous solutions. The property of forming viscous solutions varies with the origin and degree of … polymer, forms, on chemical treatment, certain substances having the characteristic of plasticity.        These …

Section VII > Chapter 39 > Heading 3920

Explanatory notes

… ‑ Of polymers of styrene               ‑ Of polymers of vinyl chloride : 3920.43 ‑ ‑ Containing by weight not less …               ‑ Of other plastics : 3920.91 ‑ ‑ Of poly(vinyl butyral) 3920.92 ‑ ‑ Of polyamides 3920.93 ‑ ‑ Of … such as coloration, printing (subject to Note 2 to Section VII), vacuum deposition of metal are not to be regarded as …

Section XXI > Chapter 97 > Heading 9701

Explanatory notes

… by hand on an outline or on a drawing obtained by ordinary engraving or printing processes; so‑called “authentic …

Section X > Chapter 48 > Heading 4823

Explanatory notes

… and webs of cellulose fibres, not covered by any of the previous headings of this Chapter : ‑     in strips or rolls … or webs of cellulose fibres, not covered by any of the previous headings of this Chapter nor excluded by Note 2 to … machines (see Note 11 to this Chapter) i.e., those already provided with the perforations required for control of the …

Section X > Chapter 48 > Heading 4808

Explanatory notes

… a variety of papers and paperboards in rolls or sheets having the common characteristic of having been worked during or after manufacture in such a way … on one side (single faced) or both sides (double faced). Heavier boards may be built up with successive plies of …

Section XVIII > Chapter 92 > Heading 9206

Explanatory notes

… an object of a similar kind, or with a stick or similar device, or with the bare hand. These instruments are also … are sounded with an iron rod. (4) Jingles johnnies (Chinese pavilions, Turkish crescents), which are fitted with jingles … the instrument, the balls hit the plate causing it to vibrate, while the tone is controlled by bending the plate …

Section X > Chapter 49 > Heading 4911

Explanatory notes

… or typescript at the time of use but remain in this heading provided they are essentially printed matter (see Note 12 to … The heading includes the following in addition to the more obvious products : (1)   Advertising matter (including …

Section XI > Chapter 59 > Heading 5907

Explanatory notes

… to 59.06 ), which have been impregnated, coated or covered, provided the impregnation, coating or covering can be seen … in colour, and fabrics finished with normal dressings having a basis of amylaceous or similar substances, are …

Section XIII > Chapter 69 > Heading 6901

Explanatory notes

… 69.02 and 69.03 refractory goods , i.e., fired articles having the special property of resisting high temperatures … straw, sawdust, peat fibre, etc., the organic matter having been burnt away during the firing process to leave a …