Harmonized System

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Section XV > Chapter 73 > Heading 7303

Explanatory notes

… or curved, plain, finned or gilled. They may be socketed, flanged integrally or flanged by welding or threading. To … pressure gas distribution, as gutter or drain‑pipes or for drainage. The heading does not cover  : (a)   Tube or pipe …

Section III > Chapter 15 > Heading 1514

Explanatory notes

… commercially as rape or colza oils.        These oils generally contain high levels of erucic acid. This heading … products, e.g., as a lubricant additive. The refined oils, generally referred to as colza oil, are also edible. (B)  MUSTARD OIL        This is a fixed vegetable oil obtained from, for example, the following …

Section II > Chapter 9 > Heading 0906

Explanatory notes

… zeylanicum Blume ) , also called fine cinnamon, is generally presented in bundles of pale‑coloured strips of bark rolled together. Chinese type ( Cinnamomum cassia (Nees) ex Blume …

Section XI > Chapter 60 > Heading 6006

Explanatory notes

… the meaning of “weft knits” and “crocheted fabrics” (see General, Parts (A) (I) and (B), respectively). This heading also excludes  : (a)   Bandages, medicated or put up for retail sale ( heading 30.05 ). (b)   Labels, badges and similar articles, knitted or crocheted, of …

Section X > Chapter 47 > Heading 4702

Explanatory notes

… the requirements of its intended use. It is used for making regenerated cellulose, cellulose ethers and esters and … used as a base for photosensitive paper, filter paper and vegetable parchment). According to the final use or to the … bisulphite or magnesium bisulphite, also known as calcium hydrogen sulphite or magnesium hydrogen sulphite …

Section X > Chapter 47 > Heading 4705

Explanatory notes

… pulp is produced in a two‑part process in which the wood, generally in chips, is first chemically softened in digesters and then mechanically refined. It contains a great … state by the abrasive action induced by two closely spaced ridged plates or discs, one or both of which are rotating. …

Section XVI > Chapter 85 > Heading 8529

Explanatory notes

… suitable for use therewith 8529.90 ‑ Other Subject to the general provisions regarding the classification of parts … Aerial masts (e.g., heading 73.08). (b)   High‑tension generators (heading 85.04). (c)   Accumulators for cellular …

Section IV > Chapter 22 > Heading 2203

Explanatory notes

… 22.03 ‑ Beer made from malt. Beer is an alcoholic beverage obtained by fermenting a liquor (wort) prepared … volume. The heading does not cover  : (a)   Certain beverages which, although they are sometimes described as …

Section XIX > Chapter 93 > Heading 9301

Explanatory notes

… as field, medium, heavy and super‑heavy artillery, long‑range guns, anti‑aircraft guns, anti‑tank guns, howitzers … other than those of heading 93.03 ; apparatus for the discharge of depth‑charges; torpedo tubes; flame‑throwers (apparatus for …

Section XV > Chapter 74 > Heading 7411

Explanatory notes

… seamless but may sometimes be made by brazing or welding together the edges of strip or by other processes. The … apparatus) and are used in buildings for domestic or general water or gas supplies. Copper alloy condenser tubes … which fins or gills have been attached, e.g., by welding (generally heading 74.19 ). (d)   Flexible tubing ( heading …

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