Harmonized System

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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 ( …

Section XX > Chapter 96 > Heading 9618

Explanatory notes

… used as models by artists and sculptors, and by medical students for practising methods of applying  bandages, splints, etc. This category does not include silhouette or profile shapes of figures which, … etc., of the articles displayed. This heading does not include  : (a)   Apparatus or models, designed solely for …

Section X > Chapter 49 > Heading 4902

Explanatory notes

… of more than one issue under a single cover, they are excluded ( heading 49.01 ). These publications usually … material. The types of publications covered by the heading include : (1)   Newspapers , daily or weekly, in the form of … interest, such as the ordinary fiction magazine. These include periodicals published by or for named industrial …

Section XV > Chapter 72 > Heading 7205

Explanatory notes

… solutions of iron salts or by pulverising iron or steel (including pulverised filings). These powders (including sponge iron powder) can be sintered into various articles, including cores for electromagnetic coils in telephony, in …

Section XII > Chapter 67 > Heading 6702

Explanatory notes

… into one another or similar methods). This category also includes conventional representations of flowers, foliage or … artificial flowers, foliage or fruit. The heading includes artificial flowers, foliage or fruit fitted with a …

Section VI > Chapter 28 > Heading 2816

Explanatory notes

… or as a gastro‑intestinal antiseptic. Magnesium oxide is excluded ( heading 25.19 or if in the form of cultured … and peroxide and barium metal.           The heading excludes the crude product obtained by merely calcining witherite ( …

Section XVIII > Chapter 90 > Heading 9002

Explanatory notes

… instrument or part of an instrument. The heading does not include mounted optical elements which are in themselves … 90.18 ). Subject to the above conditions, the heading includes : (1)   Objective lenses, additional lenses, colour … or polarimeters. (3)   Eyepieces and objectives (including polarising) for astronomical instruments, …

Section VI > Chapter 30 > Heading 3005

Explanatory notes

… surgical, dental or veterinary purposes. These articles include wadding impregnated with iodine or methyl … substances (antiseptics in particular). The heading excludes bandages, adhesive plasters, etc., containing zinc … surgical, dental or veterinary purposes. The heading also excludes  : (a)   Plasters specially calcined or finely …

Section XV > Chapter 83 > Heading 8311

Explanatory notes

… of base metal not coated or cored with flux material are excluded (Chapters 72 to 76 and 78 to 81) . The materials … form suitable for cutting as required. The heading also includes wire and rods obtained by extruding base metal powder (usually nickel) agglomerated …

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