Harmonized System

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Section XX > Chapter 96 > Heading 9619

Explanatory notes

… liners and similar articles, of any material. This heading covers sanitary towels (pads) and tampons, napkins (diapers) … these articles are composed of (a) an inner layer (e.g., of nonwovens) designed to wick fluid from the wearer’s skin and …

Section X > Chapter 49 > Heading 4904

Explanatory notes

… whether or not bound or illustrated. This heading covers music of all kinds, instrumental or vocal, printed or … (including miniature) and music instruction books (tutors), provided they contain practice pieces and exercises as well as an instructional text. Dust covers supplied with such music are regarded as forming a …

Section XI > Chapter 50 > Heading 5002

Explanatory notes

… are reeled because of the gum (sericin) with which they are covered. The raw silk filaments are wrapped around … whitish, yellowish or sometimes greenish. It is also covered by this heading if discharged (i.e., the gum removed by hot soapy water, dilute alkalis, etc.) or dyed, …

Section V > Chapter 25 > Heading 2514

Explanatory notes

… but sometimes black or tending towards purple. The heading covers slate in the mass or roughly trimmed or merely cut, … Blocks, slabs and sheets further worked than described above, e.g., cut or sawn to shapes other than rectangular …

Section V > Chapter 27 > Heading 2704

Explanatory notes

… or peat in the absence of air. It is obtained in coke ovens from various qualities of bituminous coals. Semi‑coke … struck. It is obtained as a by‑product in gas works or coke ovens where it is deposited on the walls of the ovens or retorts. The carbon usually consists of irregular …

Section II > Chapter 6 > Heading 0603

Explanatory notes

… Lilium spp .) 0603.19 - - Other 0603.90 ‑ Other The heading covers not only cut flowers and buds as such, but also … and buttonholes) incorporating flowers or flower buds. Provided that such bouquets, etc., have the essential …

Section VII > Chapter 40 > Heading 4004

Explanatory notes

… scrap” is defined in Note 6 to this Chapter. The heading covers : (1)   Rubber waste, parings and scrap from the … to the tringle bead wires or the heel. (b) Splitting to remove the tread. (c)  Cutting into pieces .         The … Powders and granules obtained from goods of (1) and (2) above .        These consist of ground waste of vulcanised …

Section IX > Chapter 44 > Heading 4419

Explanatory notes

… 4419.20 - Of tropical wood 4419.90 - Other This heading covers only household articles of wood, whether or not … nature of tableware or kitchenware. It does not , however, cover goods which are primarily ornamental in character, nor …

Section XI > Chapter 63 > Heading 6303

Explanatory notes

… recesses, theatre stages, etc. The expression “curtains” covers lightweight and transparent or semi‑transparent … which consist of strips of fabric designed to be fitted above windows to hide the tops of curtains, and bed valances … to beds for concealment and decoration. The heading also covers material in the length so processed after weaving …

Section I > Chapter 4 > Heading 0402

Explanatory notes

… or other sweetening matter 0402.99 - - Other This heading covers milk (as defined in Note 1 to this Chapter) and … milk in its normal physical state. The heading does not cover  : (a)   Curdled, fermented or acidified milk or cream …