Harmonized System

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Section IV > Chapter 24

… Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation …

Explanatory notes

… 24 Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation … means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether … on the variety (type) of tobacco. The plant may be cut whole, at average maturity (stalk cutting), or the leaves …

Legal note

… means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit.  However, tobacco-free …

Section IV > Chapter 21 > Heading 2105

… Ice cream and other edible ice, whether or not containing cocoa. …

Explanatory notes

… 21.05 ‑ Ice cream and other edible ice, whether or not containing cocoa. This heading covers ice cream, which is usually prepared with a basis of milk or cream, and other edible ice (e.g., sherbet, iced lollipops), whether or not containing cocoa in any proportion. However, …

Section XX > Chapter 94

… stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, …

Explanatory notes

… of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other … the expression “prefabricated buildings” means buildings which are finished in the factory or put up as elements, … rough, of the goods of headings 94.01 to 94.03 and 94.05, when identifiable by their shape or other specific features …

Legal note

… of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other … the expression “prefabricated buildings” means buildings which are finished in the factory or put up as elements, …

Section XVI > Chapter 84 > Heading 8413

… Pumps for liquids, whether or not fitted with a measuring device; liquid …

Explanatory notes

… 84.13 - Pumps for liquids, whether or not fitted with a measuring device; liquid … either directly or through a fluid transmission) by which the liquid is raised. (2)   “Oil-cushion” pumps (for … includes pumps which, in place of vanes, have rollers or a wheel with small flexible vanes or have a radial sliding …

Section VI > Chapter 28 > Heading 2835

… phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined. …

Explanatory notes

… phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined. 2835.10 ‑ Phosphinates … decompose on heating with evolution of hydrogen phosphide which ignites spontaneously. Alkali phosphinates are … (I)   Sodium phosphinate (hypophosphite) (NaPH 2 O 2 ), in white tablets or crystalline powder, hygroscopic. (II)  …

Section IX > Chapter 44 > Heading 4402

… Wood charcoal (including shell or nut charcoal), whether or not agglomerated. …

Explanatory notes

… 44.02  ‑  Wood charcoal (including shell or nut charcoal), whether or not agglomerated. 4402.10 - Of bamboo 4402.20 - Of shell or nut 4402.90 - Other Wood charcoal is obtained when wood is carbonised out of contact with air. It is classified in this heading whether in the form of blocks, sticks or in granules or …

Section XI > Chapter 57 > Heading 5705

… Other carpets and other textile floor coverings, whether or not made up. …

Explanatory notes

… 57.05 ‑ Other carpets and other textile floor coverings, whether or not made up. This heading covers carpets and … Chapter. The heading includes : (1)   Bonded pile carpets, where the pile use surface is bonded either to a substrate or directly to an adhesive which forms the substrate. The bonding may be achieved by …

Section XI > Chapter 52 > Heading 5204

… Cotton sewing thread, whether or not put up for retail sale. …

Explanatory notes

… 52.04 ‑ Cotton sewing thread, whether or not put up for retail sale.               ‑ Not … ( heading 56.07 ). Sewing thread remains in this heading whether or not put up for retail sale or processed as …

Section XI > Chapter 57 > Heading 5701

… Carpets and other textile floor coverings, knotted, whether or not made up. …

Explanatory notes

… 57.01 ‑ Carpets and other textile floor coverings, knotted, whether or not made up. 5701.10 ‑ Of wool or fine animal … textile floor coverings are composed of a taut warp around which the pile threads are knotted or twisted in a complete … adjacent but completely independent of each other, over the whole width of the carpet thus covering the ground fabric. …

Section X > Chapter 48 > Heading 4821

… Paper or paperboard labels of all kinds, whether or not printed. …

Explanatory notes

… 48.21 ‑ Paper or paperboard labels of all kinds, whether or not printed (+). 4821.10 ‑ Printed 4821.90 ‑ … covered on one or both sides with a thin sheet of paper, whether or not printed ( headings 73.26, 76.16, 79.07 , …