Harmonized System

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Section XVI > Chapter 85 > Heading 8538

Explanatory notes

… with their apparatus 8538.90 ‑ Other Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), this heading covers parts of the goods of the three preceding headings. … generally of plastics or metal, without their instruments, provided they are clearly recognisable as parts of …

Section V > Chapter 25 > Heading 2510

Explanatory notes

… chalk. 2510.10 ‑ Unground 2510.20 ‑ Ground T his heading covers only apatite and other natural calcium phosphates … as fertilisers or if they have been heat treated merely to remove impurities. But the heading does not include the … when they are calcined or further heat treated than for the removal of impurities ( heading 31.03 or 31.05 ). …

Section VII > Chapter 40 > Heading 4007

Explanatory notes

… of vulcanised rubber (single strand) of any cross‑section provided that no cross‑sectional dimension exceeds 5 mm. If … the strands of which it is composed. The heading does not cover textile materials combined with rubber threads (Section XI) . For example, textile‑covered rubber thread and cord fall in heading 56.04 . …

Section XV > Chapter 76 > Heading 7602

Explanatory notes

… 76.02 ‑ Aluminium waste and scrap. The provisions concerning waste and scrap in the Explanatory … or de‑carburising agent in metallurgy. The heading does not cover  : (a)   Slag, dross, etc., from the manufacture of iron or steel containing recoverable aluminium in the form of silicates ( …

Section XV > Chapter 83 > Heading 8306

Explanatory notes

… (A) BELLS, GONGS AND THE LIKE, NON‑ELECTRIC This group covers non-electric bells and gongs of base metal. It … such as those for tourist souvenirs. This heading also covers metallic parts such as clappers, handles and domes … suited by their nature or finish as ornaments. The group covers articles which have no utility value but are wholly …

Section V > Chapter 25 > Heading 2521

Explanatory notes

… used for the manufacture of lime or cement. This heading covers limestone flux and limestone and other calcareous … these materials when presented in powder form for soil improvement. However, it does not cover crushed or broken …

Section VII > Chapter 40 > Heading 4014

Explanatory notes

… ‑ Sheath contraceptives 4014.90 ‑ Other This heading covers goods of vulcanised rubber other than hard rubber … used for hygienic or prophylactic purposes. It therefore covers, inter alia, sheath contraceptives, cannulas, … accessories (e.g., surgeons’ and radiologists’ aprons and gloves) ( heading 40.15 ). …

Section VI > Chapter 33 > Heading 3303

Explanatory notes

… 33.03 - Perfumes and toilet waters. This heading covers perfumes in liquid, cream or solid form (including … in less concentrated alcohol than the perfumes described above. The heading does not cover  : (a)   Toilet vinegars …

Section V > Chapter 26 > Heading 2602

Explanatory notes

… calculated on the dry weight. The principal ores generally covered by this heading are : (a)   Braunite, manganese … (or polianite), manganese dioxide. The heading also covers ferruginous manganese ores and concentrates, provided they have a manganese content of 20 % or more, …

Section VII > Chapter 40 > Heading 4003

Explanatory notes

… rubber, by softening (“devulcanising”) the rubber and removing some of the unwanted matter by various chemical or … with talc or separated by polyethylene film. This heading covers reclaimed rubber in primary forms or in plates, … or not mixed with virgin rubber or other added substances, provided that the product has the essential character of …

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