Harmonized System

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Section XVI > Chapter 84 > Heading 8430

Explanatory notes

… proper to Chapter 86 .      Excavating, etc., machines are classified in heading 86.04 if they are mounted on wagons or … machines of the same kind. Propelling bases potentially classifiable in several of the headings 84.25 to 84.30 … used in mining, well‑drilling, tunnelling, quarrying, clay cutting, etc. (A)  Coal or rock cutters for cutting or …

Section XXI > Chapter 97 > Heading 9705

Explanatory notes

… be discovered as a result of excavation (e.g. scientific, clandestine or accidental) or exploration (i.e. on land or … crowns, pins, pectorals, belts and lip plugs; inscribed clay tablets, inscribed shell or bone, stones with incised … only a few examples of any one coin or medal, and these are classified here only if clearly intended for a collection. …

Section XVI > Chapter 85 > Heading 8516

Explanatory notes

… permanently incorporated in a tank, vat or other vessel are classified in heading 84.19 unless they are designed for … bed pads, footmuffs or the like; electrically warmed clothing, footwear or ear pads or other electrically warmed … (b)   Roller type ironing machines ( heading 84.20 ) and clothes ironing or pressing machines ( heading 84.51 ). …

Section XVII > Chapter 87 > Heading 8701

Explanatory notes

… equipment (ploughs, harrows, hoes, etc.) remain classified in their respective headings even if mounted on … is not less than the top speed in forward gear; hydraulic clutch and torque converter; balancing counterweight; longer … motorways) with fully loaded trailers. Such vehicles have a closed cab for the driver and passengers (sometimes with …

Section XIII > Chapter 69 > Heading 6904

Explanatory notes

… I. For the purpose of the Nomenclature, these articles are classified according to kind (bricks, tiles, sanitary ware, etc.), and classification is not affected by the nature of the ceramics … is made from a body composed of kaolin (or kaolinic clays), quartz, feldspar (or feldspathoïds), and sometimes …

Section XVI > Chapter 84 > Heading 8432

Explanatory notes

… in place of hand tools, for one or more of the following classes of agricultural, horticultural or forestry work, viz. : (I)    Preparing the soil for cultivation (clearing, breaking, tilling, ploughing, loosening, etc.). … of the soil during the growing period (hoeing, weeding, cleaning etc.). * *    * The machines of this heading may be …

Section XVI > Chapter 84 > Heading 8480

Explanatory notes

… moulding the following materials into blanks or finished articles : (I)   Metals and metal carbides. (II)  Glass (including fused quartz or other fused silica) or mineral … by dipping the form into liquid rubber, plastics, etc. (classified according to their constituent material). (b)   …

Section VI > Chapter 32 > Heading 3204

Explanatory notes

… dyes and preparations based thereon 3204.15 - - Vat dyes (including those usable in that state as pigments) and … penetration and fixation of the dye does not affect the classification of colouring matter. Colouring matter of … matter put up in forms or packings for retail sale is classified in heading 32.12 (see Part (C) of the Explanatory …

Section XVI > Chapter 84 > Heading 8428

Explanatory notes

… (e.g., pylons specialised for teleferics, etc.) are classified in this heading when they are presented as parts … or grooves, so that the wagon can be run into position, clamped and then emptied by tilting, tipping or rotating the … current (including similar machines for transporting and cleaning grain). (E)         Roller supports (“castors”) , …

Section XI > Chapter 63 > Heading 6302

Explanatory notes

… cases and mattress covers. (2)   Table linen , e.g., table cloths, table mats and runners, tray-cloths, table-centres, … not regarded as articles of table linen; they are usually classified in heading 63.04 . (3)   Toilet linen , e.g., … cloths, dish cloths, scouring cloths, dusters and similar cleaning cloths, generally made of coarse thick material, …

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