Harmonized System

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Section XVI > Chapter 84 > Heading 8459

Explanatory notes

… action). This heading also covers drilling machines which employ a fixed tool to work a rotating article, or like … conical or spherical. Boring machines are used, for example, for working to exact dimensions the cylinder bores of piston engines or pumps.        The operation of boring involves the use of …

Section X > Chapter 47 > Heading 4707

Explanatory notes

… - Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) … is normally used for pulping and is often presented in compressed bales, but it should be noted that its possible … or paperboard, containing precious metal or precious metal compounds, of a kind used principally for the recovery of …

Section XV > Chapter 83 > Heading 8303

Explanatory notes

… alloy steel) or of sheet steel reinforced with, for example, reinforced concrete. They are used in banks, … includes metal cash or deed boxes (with or without internal compartments). These are portable boxes (incorporating a … ). (b)   Containers specially designed to resist fire, impact and crushing and whose walls in particular do not …

Section X > Chapter 48 > Heading 4818

Explanatory notes

… 48.03. The heading excludes  : (a)   Cellulose wadding impregnated or coated with pharmaceutical substances or put … ( heading 30.05 ). (b)   Perfumed papers and papers impregnated or coated with cosmetics ( Chapter 33 ). (c)   … thereof of Chapter 65 . (f)   Sanitary towels (pads) and tampons, napkins (diapers) and napkin liners and similar …

Section XI > Chapter 62 > Heading 6213

Explanatory notes

… of handkerchiefs or scarves woven together and which, by simply cutting along defined lines (indicated by the absence … operation. Similarly fabric which, in addition to being simply cut to the required size and shape, has been … webs of cellulose fibres ( heading 48.18 ). (b)   Nonwovens simply cut into squares or rectangles ( heading 56.03 ). …

Section IV > Chapter 20 > Heading 2009

Explanatory notes

… , to prevent fermentation. Various methods may be employed, for example, pasteurisation (prolonged or “flash”), electric … that they are of a kind which contain juice when fresh. One example is “prune juice”, extracted from prunes by heating …

Section XV > Chapter 74 > Heading 7405

Explanatory notes

… together with other elements, and which, because of their composition, are too brittle for normal metal working. They … arsenic, magnesium) or elements sublimable at the fusion temperature, or else to facilitate the preparation of … or below these limits. The heading therefore excludes , for example, any copper‑nickel alloy, even if intended for use …

Section IV > Chapter 18 > Heading 1806

Explanatory notes

… Filled 1806.32 ‑ ‑ Not filled 1806.90 ‑ Other Chocolate is composed essentially of cocoa paste and sugar or other … The heading does not include  : (a)   White chocolate (composed of cocoa butter, sugar and powdered milk) ( heading … Solid blocks, slabs or bars of chocolate containing, for example, cereal, fruit or nuts (whether or not in pieces), …

Section XV > Chapter 72 > Heading 7206

Explanatory notes

… other primary forms such as puddled bars, pilings, blocks, lumps, including steel in the molten state (heading 72.06). … steel in the molten state, the heading also covers blocks, lumps, puddled bars and pilings. Blocks and lumps are chiefly obtained from “agglomerates” or …

Section XI > Chapter 59 > Heading 5901

Explanatory notes

… embossed or otherwise worked. Fabrics for similar uses, impregnated or coated with plastics (e.g., imitation … canvas . Prepared painting canvas, usually of linen, hemp or cotton, sized and then coated on one surface with a … foundations . These are stiffened textile fabrics made by impregnating lightweight open textile fabrics with adhesives …

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