Harmonized System

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Section XIII > Chapter 68 > Heading 6807

Explanatory notes

… pitch, etc., in blocks of the kind remelted before use are excluded ( Chapter 27 ) whether or not the materials have … hand, be identifiable as particular articles. The heading includes : (1)   Plates, bricks, tiles, flagstones, obtained … remain classified as metal articles. The heading further excludes  : (a)   Paper merely coated, impregnated or …

Section XV > Chapter 74 > Heading 7405

Explanatory notes

… be above or below these limits. The heading therefore excludes , for example, any copper‑nickel alloy, even if … are not usefully malleable. Master alloys of this heading include copper aluminium, copper beryllium, copper boron, … brittle sticks or pellets, and have the appearance of crude foundry products. Copper phosphide (phosphor copper) …

Section XVI > Chapter 85 > Heading 8527

Explanatory notes

… through the ether without any line connection. This group includes : (1)   Domestic radio receivers of all kinds … player, a cassette recorder, an amplifier with equaliser, loudspeakers, etc.  The radio receiver gives the system its … are classified in heading 85.29 . * *    * The heading excludes , inter alia  : (a)   Articles of heading 85.17 or …

Section XVII > Chapter 86 > Heading 8603

Explanatory notes

… coaches, vans and trucks falling in the heading include : (A)  Electrically‑propelled coaches in which … by means of storage batteries . This heading also includes electro‑gyro rail vehicles . The principle of this … rail‑cars or in trams. It should be noted that the heading excludes road motor‑coaches convertible into rail‑cars …

Section III > Chapter 15 > Heading 1506

Explanatory notes

… mammals, and oils derived from wool grease. The heading includes in particular : (1)   Fat obtained from horses, … hippopotamuses, bears, rabbits, land‑crabs, turtles, etc. (including fats obtained from bone, marrow or waste of these … odour; it is used in soap manufacture. This heading excludes  : (a)   Pig or poultry fat ( heading 02.09 or …

Section XX > Chapter 96 > Heading 9609

Explanatory notes

… etc., varies according to their intended use. The heading includes : (1)   Slate pencils of natural or agglomerated … colours, fats, cocoa butter, wax, etc. The heading includes pencils incorporating erasers or other fittings. It … steatite). The heading does not cover  : (a)   Chalk in the crude state ( heading 25.09 ). (b)   Medicinal pencils …

Section VI > Chapter 28 > Heading 2839

Explanatory notes

… used as a glaze in ceramics. (7)   Other silicates , including commercial alkali metal silicates other than those mentioned above. These include caesium silicate (yellow powder, used in ceramics), … porcelain and refractory products). Natural silicates are excluded from the heading, e.g. : (a)   Wollastonite …

Section V > Chapter 27 > Heading 2711

Explanatory notes

… - - Natural gas 2711.29 - - Other This heading covers crude gaseous hydrocarbons obtained as natural gases or from … or produced chemically. Methane and propane are, however, included even when pure. These hydrocarbons are gaseous at a …

Section IV > Chapter 23 > Heading 2303

Explanatory notes

… waste products of sugar manufacture covered by this heading include defecation scum, filter press residues, etc. … Explanatory Note to this Chapter). This heading does not include : (a)   Molasses resulting from the extraction or … ). (b)   Inactive or spent yeast ( heading 21.02 ). (c)   Crude potassium salts obtained by burning and washing …

Section XX > Chapter 95 > Heading 9507

Explanatory notes

… lines and casts; fishing floats (cork, glass, quill, etc.) including luminous floats; line winding frames; automatic … or shooting requisites such as decoy “birds” (but not including decoy calls of all kinds ( heading 92.08 ) or … of heading 97.05 ) and lark mirrors. This heading also excludes  : (a)   Feathers for making artificial flies ( …