Harmonized System

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Section XII > Chapter 67 > Heading 6701

Explanatory notes

… made up articles, have undergone a process other than a simple treatment of cleaning, disinfection or preservation … Note to heading 05.05 ); the goods of this heading may, for example, be bleached, dyed, curled or waved. (B)   Articles … for use as, for example, millinery mounts, and also single composite feathers assembled from different elements. (2) …

Section XV > Chapter 83 > Heading 8307

Explanatory notes

… to the process of manufacture : (1)   Flexible tubing composed of a shaped strip rolled spirally, with or without … transmission systems; vacuum cleaner tubing; conduits for compressed air, steam, gas, water, petrol, oil or other fluids in engines, machine‑tools, pumps, transformers, hydraulic or pneumatic appliances, …

Section XVI > Chapter 84 > Heading 8487

Explanatory notes

… by Note 1 to Section XVI or Note 1 to Chapter 84, for example, transmission or conveyor belts or belting, of … rubber ( heading 40.16 ); parts made of leather or of composition leather ( heading 42.05 ); transmission or … are generally of circular cross-section, have a fairly simple structure (a flexible rubber ring and a metal …

Section XVI > Chapter 85 > Heading 8526

Explanatory notes

… with fixed or rotating aerials; receivers, including radio compasses equipped with multiple aerials or with a … or traffic control apparatus for airports. These are very complex. Certain types combine normal radio, radar and … Radar devices for proximity fuses of shells or bombs. The complete fuses with their detonator fall in heading 93.06 . …

Section X > Chapter 48 > Heading 4803

Explanatory notes

… of open formation, with a crepe ratio of more than 35 % comprising one or more plies, with each ply having a … of closed formation, with a maximum crepe ratio of 35 %, comprising one or more plies, with each ply having a … The heading also excludes  : (a)   Cellulose wadding impregnated or coated with pharmaceutical substances or put …

Section XII > Chapter 67 > Heading 6702

Explanatory notes

… shells or of other materials of animal origin (for example, artificial foliage of marine animal origin, specially prepared and dyed, consisting of the limp remains of the bodies of hydrozoa or bryozoa), etc. … etc., obtained in one piece by moulding, forging, carving, stamping or other process, or consisting of parts assembled …

Section XV > Chapter 82 > Heading 8211

Explanatory notes

… tools and tableware sometimes called “knives” but covered implicitly or explicitly by other headings of this Chapter (for example, hay knives of heading 82.01 , and other articles … inter alia :        Pocket knives, pen knives, jack knives, campers’ knives and sports knives (all these knives may have …

Section XI > Chapter 63 > Heading 6309

Explanatory notes

… in paragraphs (1) and (2) of this Explanatory Note, must comply with both of the following requirements. If they do … generally the case with new articles. * *    * Subject to compliance with the above requirements, this heading covers … fitted with springs or stuffed or internally fitted, for example, mattresses, quilts, eiderdowns, cushions, pouffes, …

Section IV > Chapter 19 > Heading 1902

Explanatory notes

… undried (i.e., moist or fresh) and frozen products, for example, fresh gnocchi and frozen ravioli. The pasta of this … basic original form. Stuffed pasta may be fully closed (for example, ravioli), open at the ends (for example, … put up with meat, vegetables and other ingredients as the complete dish which bears the same name). The heading does …

Section IX > Chapter 44 > Heading 4420

Explanatory notes

… good finish, such as : small articles of cabinetwork (for example, caskets and jewel cases); small furnishing goods; … includes articles wholly or partly lined with natural or composition leather, paperboard, plastics, textile fabrics, … ( heading 93.07 ). (f)    Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings ). …