Harmonized System

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Section XXI > Chapter 97 > Heading 9701

Explanatory notes

… works may take the form of oil paintings, wax paintings, tempera paintings, acrylic paintings, water‑colours, gouache … wholly or partly by any other process are excluded , for example, paintings, whether or not on canvas, obtained by … The backing may be plain or it may be hand‑painted or imprinted with decorative or pictorial elements which form …

Section X > Chapter 48 > Heading 4810

Explanatory notes

… heading may contain small amounts of organic substances for example to enhance the surface characteristics of the paper. … shape, they fall in later headings of this Chapter (for example, 48.17 , 48.21 or 48.23 ). The heading excludes  : (a)   Perfumed papers or papers impregnated or coated with cosmetics ( Chapter 33 ). (b)   …

Section XI > Chapter 51 > Heading 5105

Explanatory notes

… parallel in the form of a sliver. Any remaining vegetable impurities are also removed along with the noils. The combed sliver is then drafted and gilled to ensure a complete mixing of the fibres of various lengths, and the … will not ball easily often leave this stage in the form of compressed coils, tightly tied between two sheets of paper, …

Section XV > Chapter 72 > Heading 7207

Explanatory notes

… of from 1 to 2 metres and their ends are often cut by blow lamp, which is not the case for bars, which are normally cut … in the forge, press, lathe, etc. The heading would, for example, cover an ingot roughly hammered into the shape of a … the corresponding rolling process. The heading covers, for example, blanks for wide‑flanged beams or girders. (D) …

Section XV > Chapter 73 > Heading 7322

Explanatory notes

… which conditioned air under pressure is passed. The two components are mounted in a common housing fitted with a … with various ancillary devices such as burners (with their pump), electric fans to supply air to the burners, … which consist of an air heating element usually comprising an assembly of flanged or gilled tubes and an …

Section XVI > Chapter 84 > Heading 8423

Section XVI > Chapter 84 > Heading 8422

Explanatory notes

… (e.g., casks, barrels, cans, bottles, jars, tubes, ampoules, boxes, packets or bags), frequently equipped with …

Section III > Chapter 15 > Heading 1515

Explanatory notes

… 15.07 to 15.14 . The following are of particular commercial importance : (1)   Linseed oil , obtained from the seeds of … plant ( Linum usitatissimum ). This oil is one of the most important of the drying oils. Linseed oil varies from yellow … acid and linoleic acid, which are liquid at room temperature. They may be used for the same range of purposes …

Section IV > Chapter 22 > Heading 2208

Explanatory notes

… spirits remain in the heading whether intended for human consumption or for industrial purposes. In addition to …

Section I > Chapter 3 > Heading 0305

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