Harmonized System

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Section IV > Chapter 18 > Heading 1802

Explanatory notes

… they are sometimes used instead of cocoa powder which they resemble in odour but not in flavour. The heading includes : … beans. They contain small fragments of the kernels (which remain attached to the shell, husk or skin and cannot readily be separated from them), from which a proportion of cocoa butter may be …

Section XII > Chapter 64 > Heading 6402

Explanatory notes

… - - Other 6402.20 - Footwear with upper straps or thongs assembled to the sole by means of plugs               - … or plastics, other than those of heading 64.01 . Footwear remains in this heading even if it is made partly of one and … the uppers of which, being produced in one piece or assembled other than by stitching, are attached to the sole …

Section IV > Chapter 22 > Heading 2203

Explanatory notes

… may also be added. According to the fermenting process employed, the products may be bottom fermentation beer , obtained at a low temperature with bottom yeasts, or top fermentation beer , obtained at a higher temperature with top yeasts. Beer may be pale or dark, sweet …

Section VIII > Chapter 43 > Heading 4303

Explanatory notes

… hides or skins tanned or dressed with the hair or wool on, assembled with the addition of other materials (e.g. … materials does not alter the essential character of the assembly as a furskin. In addition, the heading covers all … and furskin ( heading 42.03 ) (those wholly of furskin remain in this heading). (c)   Articles of Chapter 64 . …

Section IV > Chapter 22 > Heading 2209

Explanatory notes

… fermentation in the presence of air and at a constant temperature generally not exceeding 20 °C to 30 °C, of … vinegar which are used to flavour or pickle foodstuffs, may themselves be flavoured with vegetables such as tarragon or … for use with foodstuffs as substitutes for vinegar; these remain in this heading. (b)   Medicaments of heading 30.03 …

Section IV > Chapter 22 > Heading 2201

Explanatory notes

… ( other than sea water ‑ see heading 25.01 ). Such waters remain in the heading, whether or not clarified or purified, … and they are generally classified according to the chemical characteristics of their salts, e.g. : (1) Alkaline …      The heading excludes sweetened or flavoured (orange, lemon, etc.) mineral waters (natural or artificial) ( …

Section VI > Chapter 36 > Heading 3604

Explanatory notes

… effects, including : (1)         Pyrotechnic articles for amusement : (a)   Fireworks (bombs, fuses, maroons, jets, … railways, individual distress rockets, lighting effects for cinema or television, etc., lighting devices, guide devices, … Articles producing a lighting effect by the phenomenon of chemiluminescence ( heading 38.24 ). (c)   Blank cartridges, …

Section X > Chapter 49 > Heading 4905

Explanatory notes

… etc. Maps and charts incorporating advertising matter remain classified in this heading. These products may be … as finished maps, charts or plans ( heading 49.11 ). (d)   Schematic maps designed to show by suitable illustrations …

Section IX > Chapter 46 > Heading 4602

Explanatory notes

… materials; (ii)   articles made up from the already assembled products of heading 46.01, i.e., from plaits or … and bound together with yarn or cord. (9)   Mats made by assembling long plaits into squares, circles, etc., and binding them together with twine. ______________________ …

Section X > Chapter 47 > Heading 4701

Explanatory notes

… they have received preliminary heat treatment to soften them and allow an easier separation of the fibres with less … should be noted that some pulps produced in refiners may be chemically treated. Such pulps fall in heading 47.05 . …