Harmonized System

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Section XVII > Chapter 89 > Heading 8904

Explanatory notes

… 89.04 ‑   Tugs and pusher craft. This heading covers : (A)  Tugs . These are vessels primarily designed … wheel house (which may be telescopic). The heading also covers “ pusher‑tugs ” designed for use both as pusher craft … etc. Tugs designed to assist ships in distress, are also covered by this heading. The vessels of this heading are not …

Section XI > Chapter 56 > Heading 5609

Explanatory notes

… cables, not elsewhere specified or included. This heading covers articles of the yarns of Chapters 50 to 55, articles … cordage, rope or cables of heading 56.07, other than those covered by a more specific heading in the Nomenclature. It …

Section II > Chapter 12 > Heading 1207

Explanatory notes

… 1207.91 ‑ ‑ Poppy seeds 1207.99 ‑ ‑ Other This heading covers seeds and fruits of a kind used for the extraction of … to 12.06 (see also General Explanatory Note). The heading covers, inter alia  : Babassu kernels Beech nuts        … For the purposes of subheading 1207.21, the term “seed” covers only cotton seeds regarded by the competent national …

Section V > Chapter 27 > Heading 2706

Explanatory notes

… from the distillation of coal, lignite or peat. The heading covers all such tars including : (1)   The tars produced by … of coal. These tars are similar to those referred to in (1) above, but contain a larger proportion of aliphatic, …

Section XI > Chapter 55 > Heading 5505

Explanatory notes

… fibres 5505.20 ‑ Of artificial fibres This heading covers waste of man‑made fibres (filaments and staple fibres … (e.g., noils, small broken pieces of laps, slivers or rovings). (2)   Yarn wastes (hard waste) , i.e., broken, … heading whether or not they have been bleached or dyed, provided that they have not been carded, combed or otherwise …

Section XI > Chapter 63 > Heading 6301

Explanatory notes

… material for protection against the cold. The heading also covers rugs and blankets for cots or prams. Travelling rugs … does not include  : (a)   Specially shaped blankets for covering animals ( heading 42.01 ). (b)   Bedspreads and … ( heading 63.04 ). (c)   Quilted or stuffed bed coverings of heading 94.04 . …

Section XI > Chapter 61 > Heading 6105

Explanatory notes

… singlets and other vests of heading 61.09 , this heading covers knitted or crocheted shirts for men or boys, … sports shirts and leisure shirts. This heading does not cover sleeveless garments nor does it cover garments with …

Section XVII > Chapter 87 > Heading 8707

Explanatory notes

… the vehicles of heading 87.03 8707.90 ‑ Other This heading covers the bodies (including cabs) for the motor vehicles of headings 87.01 to 87.05. It covers not only bodies designed to be mounted on a chassis, … of the chassis are incorporated in the body. The heading covers a wide range of bodies for various types of vehicles …

Section XX > Chapter 96 > Heading 9605

Explanatory notes

… toilet, sewing or shoe or clothes cleaning. The heading covers certain travel sets consisting of articles … presented in a case of leather, fabric, plastics, cardboard covered with plastics, etc.,containing e.g., brushes, a tin … containing articles of the type listed in Items (1) to (3) above, cosmetics, perfumery or toilet articles, …

Section VI > Chapter 38 > Heading 3822

Explanatory notes

… 3822.19 - - Other 3822.90   - Other This heading covers diagnostic or laboratory reagents on a backing, … be administered to the patient of heading 30.06 . It also covers certified reference materials . Diagnostic reagents …

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