Harmonized System

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Section XVII > Chapter 89 > Heading 8901

Explanatory notes

… (e.g., on lakes, canals, rivers, estuaries). The heading includes : (1)   Cruise ships and excursion boats. (2)   Ferry‑boats of all kinds, including train‑ferries, car‑ferries and small …

Section II > Chapter 11 > Heading 1102

Explanatory notes

… Products of the milling of rye, barley, oats, maize (corn) (including whole cobs ground with or without their husks) … added with a view to their use as food preparations are excluded (generally heading 19.01 ). The heading also excludes flours mixed with cocoa ( heading 18.06 if they …

Section VIII > Chapter 43 > Heading 4303

Explanatory notes

… to below, this heading covers all articles of apparel, including parts and clothing accessories (muffs, stoles, … In addition, the heading covers all other articles, including parts, made of furskin, or in which furskin gives … for rollers used for painting or decorating). The heading excludes  : (a)   Articles of the first part of heading …

Section XIX > Chapter 93 > Heading 9301

Explanatory notes

… heading 93.02 and the arms of heading 93.07 . The heading includes separately presented weapons and firearms designed … trains, aircraft, tanks or armoured cars. The heading includes : (1)   Artillery weapons and infantry support … are suitable for handling by one man.        This group includes machine‑guns, sub‑machine‑guns (machine‑pistols) …

Section XIX > Chapter 93 > Heading 9302

Explanatory notes

… also covers miniature pistols and revolvers; it also includes such weapons made in the form of other objects, for … cases, provided they are, in fact, firearms. The heading excludes continuous fire weapons (i.e., those which use … hand, but usually have extended stocks. The heading also excludes  : (a)   Captive‑bolt type humane killers, Very …

Section XX > Chapter 96 > Heading 9604

Explanatory notes

… spun gut, wire (steel, iron, brass wire, etc.). The heading includes : Hand sieves and hand riddles for cinders, sand, … of cement, moulding sands, fertilisers, wood flour, etc.), including those which can be connected together to form a … or semi‑precious stones (e.g., diamonds). The heading excludes  : (a)   Sieves and riddles in the nature of fixed …

Section VI > Chapter 35 > Heading 3501

Explanatory notes

… pharmaceutical products. (2) Caseinates (salts of casein) include the sodium and ammonium salts known as “soluble … according to its character. (3) Other casein derivatives include, in particular, chlorinated casein, brominated … are usually in the form of powders. The heading does not include  : (a)   Precious metal caseinates ( heading 28.43 ) …

Section XIII > Chapter 68 > Heading 6805

Explanatory notes

… textile fibres by the bonding substance. The abrasives used include emery, corundum, silicon carbide, garnet, pumice, … be sewn, stapled, glued or otherwise made up; the heading includes, for example, tools such as buff-sticks, made by … cloth onto blocks or strips of wood, etc. But the heading excludes grinding wheels composed of a rigid support (e.g., …

Section XV > Chapter 74 > Heading 7407

Explanatory notes

… of other headings. The heading also covers hollow profiles including finned or gilled tubes and pipes obtained by … fins or gills have been attached, e.g., by welding, are excluded ‑ generally heading 74.19 . Bars and rods obtained by casting (including the so‑called “jets” and continuously cast bars) …

Section XV > Chapter 74 > Heading 7411

Explanatory notes

… tubes and pipes are usually produced by piercing and extruding a billet to form a tube blank which is hot‑rolled … finished size. For some purposes the tubes and pipes may be extruded to their final size without drawing. Copper tubes … water. The heading does not cover  : (a)   Hollow profiles including finned or gilled tubes and pipes obtained by …

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