Harmonized System

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Section XV > Chapter 73 > Heading 7324

Explanatory notes

… whether or not enamelled 7324.29 ‑ ‑ Other 7324.90 ‑ Other, including parts This heading comprises a wide range of iron … retain the character of iron or steel articles. The heading includes, baths, bidets, hip-baths, foot-baths, sinks, wash … mechanisms, spittoons, toilet paper holders. The heading excludes  : (a)   Cans, boxes and similar containers of …

Section XV > Chapter 73 > Heading 7325

Explanatory notes

… cast articles of iron or steel, not elsewhere specified or included. The heading includes, inspection traps, gratings, drain covers and … character of such finished products. The heading also excludes  : (a)   Articles of a kind described above …

Section VII > Chapter 40 > Heading 4004

Explanatory notes

… of cutting‑up, wear or other reasons .        This category includes worn‑out rubber tyres not suitable for retreading … the tread. (c)  Cutting into pieces .         The heading excludes used tyres suitable for retreading ( heading 40.12 … articles not requiring great strength. The heading also excludes waste, parings, scrap, powders and granules of hard …

Section XIII > Chapter 69 > Heading 6914

Explanatory notes

… this Chapter or in other Chapters of the Nomenclature. It includes, inter alia  : (1)   Stoves and other heating … or fireplaces, ceramic linings for wood burning stoves, including tiles of a kind specially adapted for stoves. … for radiators and bird-cage accessories. The heading excludes  : (a)   Artificial teeth of ceramics ( heading …

Section XIII > Chapter 68 > Heading 6801

Explanatory notes

… or machine. Setts and flagstones usually have rectangular (including square) faces, but whereas flagstones are thin in … rectangular (other than square) cross-section. The heading includes stone in shapes identifiable as setts, curbstones … to allow for road drainage or garage exits). The heading excludes curbstones, etc., of concrete or artificial stone ( …

Section XV > Chapter 81

Explanatory notes

… (heading 81.03), magnesium (heading 81.04), cobalt, including cobalt mattes and other intermediate products of … also covers cermets (heading 81.13). Base metals not included in this Chapter or in the preceding Chapters of … rules set out in Note 5 to Section XV; metal carbides are excluded from this Chapter. * * * The classification of …

Section XI > Chapter 63 > Heading 6301

Explanatory notes

… preserved by blanket stitching or binding. The heading includes fabrics in the piece which, by the simple process … or travelling rugs. Electrically heated blankets are also included in the heading. The heading does not include  : …

Section XI > Chapter 61 > Heading 6109

Explanatory notes

… of these garments is usually hemmed. This heading also includes singlets and other vests. It should be noted that … other means of tightening at the bottom of the garment are excluded from this heading. Furthermore, the heading does …

Section XVIII > Chapter 91

Explanatory notes

… or for effecting some operation in relation to time. It includes timepieces suitable for carrying on the person … The articles of this Chapter may be of any material (including precious metals) and they may be decorated or … * *     * The apparatus of this Chapter may be electrical (including electronic), e.g. : (A)  Clocks using a dry …

Section VI > Chapter 31 > Heading 3104

Explanatory notes

… (1) Potassium chloride, whether or not pure, but not including cultured crystals (other than optical elements) … 90.01 ). (2) Potassium sulphate, whether or not pure . (3) Crude natural potassium salts (carnallite, kainite, sylvite, … .           On the other hand, the heading does not include potassic products, whether chemically defined (such …