Harmonized System

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Section VI > Chapter 38 > Heading 3803

Explanatory notes

… into settling‑vats, a frothy mass forms on its surface. Crude tall oil is obtained when this frothy mass is heated … fatty acids and tall oil resin acids. The heading does not include : (a)   Saponified tall oil, obtained by …

Section VI > Chapter 32 > Heading 3215

Explanatory notes

… of gum and other products (e.g., preservatives). These include inks based on iron salts, inks based on logwood … in certain animal glues. (C)   Other inks in this heading include  :         (1) Copying and hectographic inks … in the form of liquids or pastes, but they are also included in this heading when concentrated or solid (i.e., …

Section IV > Chapter 18 > Heading 1806

Explanatory notes

… filled with creams, fruits, liqueurs, etc. The heading also includes all sugar confectionery containing cocoa in any proportion (including chocolate nougat), sweetened cocoa powder, … all food preparations containing cocoa ( other than those excluded in the General Explanatory Note to this Chapter). …

Section XI > Chapter 59 > Heading 5904

Explanatory notes

… also as coverings for walls, shelves, etc. The heading also includes textile fabrics, principally woven cotton fabrics, … hard‑wearing materials consisting of a textile backing (including felt) coated on one side so that the backing is … whether in rolls or cut to shape ready for use. The heading excludes sheets and plates of linoleum compounds and floor …

Section XVI > Chapter 84 > Heading 8427

Explanatory notes

… or handling equipment. Works trucks of this description include, for example : (A) FORK‑LIFT AND OTHER ELEVATING OR … or to place it on a vehicle.        This group also includes side‑loading stacking trucks, which are designed to … Other trucks fitted with lifting or handling equipment including those specialised for use in particular industries …

Section XI > Chapter 63 > Heading 6310

Explanatory notes

… following textile products : (1)   Rags of textile fabrics (including knitted or crocheted fabrics, felt or nonwovens). … wipers). All other textile waste and scrap, however, is excluded from this heading. This exclusion applies … relating to “waste” or “garnetted stock”. The heading also excludes fabrics showing faults in weaving, dyeing, etc., …

Section II > Chapter 9 > Heading 0904

Explanatory notes

… ground (1)   Pepper of the genus Piper .        This term includes the seeds or fruits of all pepper plants of the … to the species Capsicum frutescens or Capsicum annuum and include two main groups, the chillies and the paprikas. …

Section I > Chapter 5 > Heading 0507

Explanatory notes

… and Hawksbill Turtles), and references to tortoise‑shell include turtle shell. Tortoise‑shell is a horny material in … deer, elk, etc. The heading also covers powder and waste (including parings) of these products. The heading excludes products which have been cut to rectangular …

Section I > Chapter 4 > Heading 0406

Explanatory notes

… curd (+). 0406.10 ‑ Fresh (unripened or uncured) cheese, including whey cheese, and curd 0406.20 ‑ Grated or powdered … covers all kinds of cheese, viz. : (1)   Fresh cheese (including cheese made from whey or buttermilk) and curd. … (6)   Medium‑hard cheese and hard cheese (e.g., Cheddar, Gouda, Gruyère, Parmesan). Whey cheeses are obtained by …

Section XVIII > Chapter 90 > Heading 9004

Explanatory notes

… or of metal (wire gauze, or slotted plates). These articles include sunglasses, spectacles used for mountaineering or … electricians, roadmen, quarrymen, etc. The heading also includes goggles for underwater use; removable spectacles … only those spectacles, etc., designed to cover the eyes, it excludes articles designed to cover or protect most of the …