Harmonized System

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Section XVI > Chapter 84 > Heading 8410

Explanatory notes

… turbines and water wheels : 8410.11 - - Of a power not exceeding 1,000 kW 8410.12 - - Of a power exceeding 1,000 kW … for boats, although similar in appearance, are excluded ( heading 84.87 ). Hydrometric paddle-wheels are … regarding the classification of parts (see the General Explanatory Note to Section XVI), parts of the hydraulic …

Section XIV > Chapter 71 > Heading 7108

Explanatory notes

… forms of gold or gold alloys (as defined in the General Explanatory Note), or of gold plated with platinum. The … but is very soft, and is therefore rarely used unalloyed except for electro-plating, or as an electrodeposit. Under … golds contain 2 % or more of palladium and are therefore excluded ( heading 71.10 ). (5)   Gold-nickel alloys , used …

Section XX > Chapter 95 > Heading 9503

Explanatory notes

… toys include : (1) Children’s tricycles and the like, but excluding bicycles of heading 87.12 . (2) Two- or … shape or constituent material, are identifiable as intended exclusively for animals, e.g., pets, do not fall in this … provided they have the essential character of toys (see the Explanatory Note to heading 49.03). (xxi)     Toy marbles …

Section VI > Chapter 38 > Heading 3805

Explanatory notes

… (pinene, beta‑pinene, limonenes, etc.) obtained from the exudations or the resinous wood of conifers. These products … The volatile products of the distillation (usually by steam extraction) of the oleoresins (turpentines) exuded from pines or other coniferous trees (firs, larches, …

Section VII > Chapter 40 > Heading 4012

Explanatory notes

… further use or for retreading. Solid tyres are used, for example, on wheeled toys and mobile articles of furniture.  … inner tube from the metal rim or spoke ends. The heading excludes solid or cushion tyres of products of Chapter 39, … for retreading ( heading 40.04 ). ° °   ° Subheading Explanatory Note. Subheadings 4012.11, 4012.12, 4012.13, …

Section XI > Chapter 61 > Heading 6112

Explanatory notes

… cotton 6112.12 ‑ ‑ Of synthetic fibres 6112.19 ‑ ‑ Of other textile materials 6112.20 ‑ Ski suits               ‑ Men’s … and the nature of the fabric, are clearly meant to be worn exclusively or mainly in the pursuit of sporting activities. … and              ‑     one pair of trousers whether or not extending above waist‑level, one pair of breeches or one bib …

Section XVI > Chapter 85 > Heading 8519

Explanatory notes

… by passing the medium in front of a magnetic sound-head.  Examples include cassette-players, tape recorders and … regarding the classification of parts (see the General Explanatory Note to Section XVI), parts and accessories of …

Section IV > Chapter 19 > Heading 1905

Explanatory notes

… as : gluten, starch, flour of leguminous vegetables, malt extract or milk, seeds such as poppy, caraway or anise, … agents or by compressed air.  The water content does not exceed 10 % by weight. (5)   Rusks, toasted bread and … consistency, made from rye or wheat flour, sweetening (for example, honey, glucose, invert sugar, refined molasses) and …

Section XVI > Chapter 84 > Heading 8420

Explanatory notes

… - Parts : 8420.91 - - Cylinders 8420.99 - - Other With the exception of metal ‑rolling or metal‑working machines of … regarding the classification of parts (see the General Explanatory Note to Section XVI), parts of the machines of … machines, do not fulfil the purposes described above, for example : (a)   Cylinder drying machines for textiles, …

Section VI > Chapter 28 > Heading 2840

Explanatory notes

… ‑ Peroxoborates (perborates) (A) BORATES Subject to the exclusions mentioned in the introduction to this … as are also natural borates obtained by evaporating complex brines from certain salt lakes. (1)   Sodium borates … priceite), used in the manufacture of boric acid, are excluded ( heading 25.28 ). (B) PEROXOBORATES (PERBORATES) …