Harmonized System

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Section V > Chapter 27 > Heading 2707

Explanatory notes

… 2707.91 ‑ ‑ Creosote oils 2707.99 ‑ ‑ Other This heading covers : (1)   The oils and other products obtained by the … The heading includes the oils and products referred to above whether crude or refined, but it excludes separate …

Section VIII > Chapter 41 > Heading 4113

Explanatory notes

… Of swine 4113.30 - Of reptiles 4113.90 - Other This heading covers the skins of goats or kids without the hair which … Explanatory Note to this Chapter). This heading also covers the leather produced from the hairless or dehaired … Explanatory Note to this Chapter). The heading therefore covers, for example, the leather ( other than leather of …

Section X > Chapter 48 > Heading 4818

Explanatory notes

… and clothing accessories 4818.90 ‑ Other This heading covers toilet paper and similar paper, cellulose wadding and … to shape other than rectangular (including square). It also covers household, sanitary or hospital articles, as well as … ). (c)   Paper and cellulose wadding impregnated, coated or covered with soap or detergent ( heading 34.01 ), or with …

Section IX > Chapter 44 > Heading 4416

Explanatory notes

… is those of which the bodies are composed of staves with grooves into which the heads and bottoms are fitted, the … and are sometimes lined or coated inside. The heading also covers staves and all other wooden products, finished or … face being merely trued by axe or knife. (2)   Sawn staves, provided that at least one of the two‑principal faces is …

Section XVII > Chapter 88 > Heading 8804

Explanatory notes

… parts thereof and accessories thereto. This heading covers parachutes used for the descent of personnel, … is opened by means of the rip cords. This heading also covers paragliders which are designed for launching oneself … radio-sounding instruments. The heading also covers parts and accessories for parachutes, such as the …

Section XVIII > Chapter 91 > Heading 9112

Explanatory notes

… parts thereof. 9112.20 - Cases 9112.90 ‑ Parts This heading covers clock cases, and, provided they are of a type similar to clock cases, cases … stands and feet. The heading excludes  : (a)   Protective covers, usually of glass, presented separately ( heading …

Section XIX > Chapter 93 > Heading 9305

Explanatory notes

… front and back sights, magazines. (3)    Protective covers and protective cases , for butts, sights, barrels or … or carbines. (7)   Silencers (sound moderators). (8)   Removable recoil absorbers for sporting or target shooting … arms ( heading 90.13 ). (e)   Accessories more specifically covered by other headings of the Nomenclature, such as …

Section XX > Chapter 96 > Heading 9613

Explanatory notes

… of a container incorporating a fuel reservoir, and a small removable metal rod (the striker) fitted with a steel tip. … or may be designed for fixing on the wall, fitting to gas stoves, etc. The heading also includes lighters for motor … empty or full fuel reservoirs). The heading does not cover igniters of heading 36.03 , flints ( heading 36.06 ), …

Section XVI > Chapter 84 > Heading 8418

Section XXI > Chapter 97 > Heading 9702

Explanatory notes

… Of an age exceeding 100 years 9702.90 - Other This heading covers original engravings, prints and lithographs (whether … or photomechanical process (see Note 3 to this Chapter). Provided , they satisfy the other conditions of the … the design to the stone). The impressions as defined above are produced from engraved plates which may have been …

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