Harmonized System

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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 …

Section XXI > Chapter 97 > Heading 9706

Explanatory notes

… an age exceeding one hundred years, provided they are not included in headings 97.01 to 97.05 . The interest of these … resulting rarity. Subject to these conditions, the heading includes : (1)   Antique furniture, frames and panelling. … Provided they retain their original character, the heading includes antique articles which have been repaired or …

Section IV > Chapter 23 > Heading 2307

Explanatory notes

… 23.07 ‑ Wine lees; argol. Wine lees originate as a muddy deposit during the fermentation and maturing of wine. … also classified in this heading. Both wine lees and argol (including washed argol) are crude potassium hydrogen tartrates containing a fairly high …

Section XVII > Chapter 89 > Heading 8907

Explanatory notes

… of vessels. They are generally stationary when in use and include : (1)   Pontoons of the hollow cylinder type used … etc. But pontoons having the character of vessels are excluded ( heading 89.01 or 89.05 ). (2)   Floating tanks … of float used in mine‑sweeping. (10) Rafts of all kinds including floating craft of circular shape, which inflate …

Section XIX > Chapter 93 > Heading 9307

Explanatory notes

… thereof. This heading covers weapons such as swords (including sword‑sticks), cutlasses, bayonets, lances, … some cases a more or less elaborate shield or handguard is included. The weapons remain classified in this heading even … by hand or by a spring mechanism. This heading also includes parts, for example, sword blades (including blanks …

Section IX > Chapter 45 > Heading 4501

Explanatory notes

… stripped from the cork tree. Natural cork, simply prepared, includes cork which has been surface scraped or otherwise … bark), or which has been roughly squared, is, however, excluded ( heading 45.02 ). (2)   Waste of natural or … the production of crushed, granulated or powdered cork. It includes waste turnings, etc., of cork in the form of “cork …

Section XIV > Chapter 71 > Heading 7118

Explanatory notes

… 7118.90 - Other This heading applies to coins of any metal (including precious metals) of officially prescribed weight … put up for general sale in presentation cases. The heading includes coin which is no longer legal tender but it excludes collectors’ pieces (see Explanatory Note to heading …

Section XIII > Chapter 69 > Heading 6903

Explanatory notes

… This heading covers all refractory goods not specified or included in the preceding headings. These articles include : … forming tools, and pots;  etc. (2)   Tubing, piping (including runways in the form of half-cylinders) and angles, …

Section VII > Chapter 40 > Heading 4006

Explanatory notes

… unvulcanised rubber, whether or not compounded. The heading includes : (A)  Unvulcanised rubber profile shapes , for … sheets or by extrusion of compounds with a basis of latex (including pre‑vulcanised latex). (2) Rings, discs and … other than rectangular (including square). This heading excludes  : (a)   Adhesive tapes, whatever the supporting …