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Section IV > Chapter 24 > Heading 2402

Explanatory notes

… or not containing tobacco substitutes in any proportion, is excluded ( heading 24.03 ). This heading covers : (1)   … from cigarettes containing only tobacco, this heading also includes those made from mixtures of tobacco and tobacco … properties remain classified in this heading. The heading excludes products containing tobacco, reconstituted tobacco …

Section VII > Chapter 39 > Heading 3921

Explanatory notes

… merely curved or corrugated), uncut or cut into rectangles (including squares) but not further worked (even if when so … use). Plates, sheets, etc., whether or not surface‑worked (including squares and other rectangles cut therefrom), with … otherwise worked or cut into shapes other than rectangular (including square) are generally classified as articles of …

Section I > Chapter 5 > Heading 0504

Explanatory notes

… If otherwise prepared or preserved such products are excluded (generally Chapter 16 ). This heading includes : (1)   Rennet bags (calf, kid, etc.), whether or … instrument strings ( heading 92.09 ). The heading also excludes “artificial guts” made by extrusion of a paste of …

Section IV > Chapter 16 > Heading 1605

Explanatory notes

… ‑ Molluscs : 1605.51 ‑ ‑ Oysters 1605.52 ‑ ‑ Scallops, including queen scallops 1605.53 ‑ ‑ Mussels 1605.54 ‑ ‑ … and molluscs most commonly prepared or preserved include crab, shrimps and prawns, lobster, crawfish, … (bêches‑de‑mer) and jellyfish. However, this heading excludes crustaceans, in shell, which have been cooked by …

Section XI > Chapter 50 > Heading 5005

Explanatory notes

… yarns produced from these single yarns. They are, however, excluded if put up for retail sale ( heading 50.06 ) or if … other silk waste and has a rather dull surface. The heading includes yarn which has been processed as described in Part … of the General Explanatory Note to Section XI. The heading excludes imitation catgut of silk, of heading 56.04 . …

Section VI > Chapter 28 > Heading 2822

Explanatory notes

… cerulean blue, cobalt green, cobalt violet). The heading excludes crude cobalt oxides obtained from the treatment of … oxides. Natural hydrated oxide of cobalt (heterogenite) is excluded ( heading 26.05 ). …

Section V > Chapter 25 > Heading 2505

Explanatory notes

… resulting from the natural disintegration of minerals), but excludes sands and powders obtained artificially, for … industry, for cleaning metals, etc. (2)   Clayey sands including kaolinic sands, used mainly for preparing foundry … remove impurities. On the other hand, this heading does not include gold‑bearing or platinum‑bearing sands, zircon …

Section I > Chapter 5 > Heading 0506

Explanatory notes

… by rough planing or bleaching. The heading therefore excludes rectangular (including square) plates and sheets and other shapes, … powder (steam bone flour). (5)   Powder and waste of bones (including crushed bones), e.g., that produced by working the …

Section XI > Chapter 62 > Heading 6210

Explanatory notes

… distinction between male or female wear. The heading includes raincoats, oilskins, divers’ suits and … both in this heading and in other headings of this Chapter, excluding heading 62.09 , are to be classified in this …

Section XI > Chapter 63 > Heading 6305

Explanatory notes

… or sale. These articles, which vary in size and shape, include in particular flexible intermediate bulk containers, … sending samples of merchandise by post. The heading also includes such articles as tea sachets. Packing cloths which, … do not constitute finished or unfinished sacks or bags, are excluded ( heading 63.07 ). ° °   ° Subheading Explanatory …

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