Harmonized System

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Section IX > Chapter 44 > Heading 4404

Explanatory notes

… falls in heading 44.16 . (2)   Split poles , consisting of stems or branches of trees split along the length. These are … also covers wood shavings, usually of beech or hazel, which resemble coiled chipwood and are used in the manufacture of …

Section IV > Chapter 22 > Heading 2202

Explanatory notes

… waters (natural or artificial). (2) Beverages such as lemonade, orangeade, cola , consisting of ordinary drinking … (3) Mixtures of beer and non-alcoholic beverages (e.g., lemonade), having an alcoholic strength by volume not …

Section XX > Chapter 95 > Heading 9507

Explanatory notes

… a single piece or be jointed. Fishing tackle comprises such items as reels and reel mountings; artificial bait (e.g., … fishing rings ( other than mounted rings of precious or semi‑precious stone); sinkers, and fishing rod bells when …

Section XX > Chapter 96 > Heading 9608

Explanatory notes

… alloys used for pointing the tips of pen nibs to prevent premature wear. The heading does not cover  : (a)   Ink … point pens and pencils ( heading 73.26 or 84.82 ). (c)   Mathematical drawing pens ( heading 90.17 ). (d)   Pencil …

Section VI > Chapter 37 > Heading 3701

Explanatory notes

… and are generally coated with a sensitising photographic emulsion. These may be made of any material except paper … processed will be used for printing, are not coated with an emulsion but consist wholly or essentially of photosensitive …

Section XV > Chapter 72 > Heading 7205

Explanatory notes

… cold crushing sheets, etc., of hardened metal. These goods remain in this heading whether or not they have been graded … of welding electrodes and welding powders, in the chemical industry (especially as reducing agents), and …

Section XI > Chapter 58 > Heading 5802

Explanatory notes

… These fabrics are made by inserting yarns, by means of a system of needles and hooks, into a pre‑existing textile … lack of stiffness, thickness and strength which renders them unsuitable for use as floor coverings. Furthermore, …

Section VII > Chapter 39 > Heading 3926

Explanatory notes

… raincoats, dress-shields, etc. Detachable plastic hoods remain classified in this heading if presented with the … Pacifiers (or “baby’s dummies”); ice-bags; douche bags, enema bags, and fittings therefor; invalid and similar …

Section VI > Chapter 30 > Heading 3005

Explanatory notes

… strips of animal skin tissue, usually porcine, used as temporary biological dressings for direct application to …